BONVER: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BONVER
Largest movements
- Stocks and contracts -€3,503
no longer reported in 2023 (was €3,503)
- Cash +€2,122
new in 2023: €2,122
mainly Other debts (+€3,799) and Stocks and contracts (+€3,503)
- Deferred charges and accrued income -€1,618
no longer reported in 2023 (was €1,618)
- Receivables within one year -€622
down €622 (-40.1%), from €1,551 to €928
of which Other amounts receivable: -€1,551
- Profit (loss) carried forward -€6,820
down €6,820 (-22.4%), from -€30,410 to -€37,230
- Other debts +€3,799
up €3,799 (+34.7%), from €10,949 to €14,748
- Accrued charges and deferred income -€482
no longer reported in 2023 (was €482)
- Short-term financial debts -€321
no longer reported in 2023 (was €321)
- Tax, wage and social debts +€317
up €317 (+218.1%), from €145 to €462
- Other operating charges -€1,208
down €1,208 (-92.5%), from €1,305 to €97
- Gross operating margin -€1,018
down €1,018 (-18.3%), from -€5,562 to -€6,580
- Financial charges -€411
down €411 (-74.3%), from €553 to €142
From the 2022 result to the 2023 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,672 | €3,051 | -€3,621 | -54.3% |
| Current assets | 29/58 | €6,672 | €3,051 | -€3,621 | -54.3% |
| Stocks and contracts in progress | 3 | €3,503 | - | -€3,503 | |
| Stocks | 30/36 | €3,503 | - | -€3,503 | |
| Amounts receivable within one year | 40/41 | €1,551 | €928 | -€622 | -40.1% |
| Trade receivables | 40 | - | €928 | +€928 | |
| Other amounts receivable | 41 | €1,551 | - | -€1,551 | |
| Cash at bank and in hand | 54/58 | - | €2,122 | +€2,122 | |
| Deferred charges and accrued income | 490/1 | €1,618 | - | -€1,618 | |
| Total equity and liabilities | 10/49 | €6,672 | €3,051 | -€3,621 | -54.3% |
| Equity | 10/15 | -€5,339 | -€12,159 | -€6,820 | -127.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,470 | €6,470 | = | 0.0% |
| Distributable reserves | 133 | €6,470 | €6,470 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,410 | -€37,230 | -€6,820 | -22.4% |
| Amounts payable | 17/49 | €12,011 | €15,210 | +€3,198 | +26.6% |
| Amounts payable within one year | 42/48 | €11,530 | €15,210 | +€3,680 | +31.9% |
| Financial debts | 43 | €321 | - | -€321 | |
| Credit institutions | 430/8 | €321 | - | -€321 | |
| Trade debts | 44 | €115 | - | -€115 | |
| Suppliers | 440/4 | €115 | - | -€115 | |
| Taxes, remuneration and social security | 45 | €145 | €462 | +€317 | +218.1% |
| Taxes | 450/3 | €145 | €462 | +€317 | +218.1% |
| Other amounts payable | 47/48 | €10,949 | €14,748 | +€3,799 | +34.7% |
| Accrued charges and deferred income | 492/3 | €482 | - | -€482 | |
| Other operating charges | 640/8 | €1,305 | €97 | -€1,208 | -92.5% |
| Gross operating margin | 9900 | -€5,562 | -€6,580 | -€1,018 | -18.3% |
| Operating profit (loss) | 9901 | -€6,867 | -€6,678 | +€189 | +2.8% |
| Financial charges | 65/66B | €553 | €142 | -€411 | -74.3% |
| Recurring financial charges | 65 | €553 | €142 | -€411 | -74.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,420 | -€6,820 | +€600 | +8.1% |
| Profit (loss) for the period | 9904 | -€7,420 | -€6,820 | +€600 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,420 | -€6,820 | +€600 | +8.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.