bonyf: what changed
Two financial 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.
What changed
bonyf
NACE 47.741, Retail sale of medical and orthopaedic goods, excluding prescription glasses and lenses
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€3,582
2024 · -€36,510+€32,928
Equity
€2.6m
2024 · €2.6m-€3,582
Cash
€1,208
2024 · €5,030-€3,822
Balance sheet total
€3.4m
2024 · €3.3m+€99,393
Largest movements
Assets
- Receivables within one year +€84,494
up €84,494 (+27.0%), from €313,336 to €397,830
of which Trade receivables: +€83,900
Equity and liabilities
- Other debts +€452,900
up €452,900 (+148%), from €306,083 to €758,983
- Trade debts -€308,457
down €308,457 (-99.0%), from €311,697 to €3,240
Income statement
- Turnover +€88,290
up €88,290 (+31.4%), from €281,113 to €369,403
- Purchases and services +€55,063
up €55,063 (+21.3%), from €258,908 to €313,971
- Gross operating margin +€32,856
up €32,856 (+146%), from €22,576 to €55,432
From the 2024 result to the 2025 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.
Result 2024
-€36,510
Gross operating margin
+€32,856
Staff costs
-€359
Depreciation
-€868
Other operating charges
+€2,579
Financial income
-€926
Financial charges
-€354
Result 2025
-€3,582
raises the resultlowers the result
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€34,639
Investment
-€9,000
Financing
-€29,462
Cash 2024
€5,030
From operations (derived)
+€34,639
Net result for the year
-€3,582
Depreciation
+€868
Stocks and contracts
-€11,192
Receivables within one year
-€84,494
Deferred charges and accrued income
+€603
Trade debts
-€308,457
Tax, wage and social debts
-€12,006
Other debts
+€452,900
Investment (derived)
-€9,000
Investment in fixed assets (net)
-€9,000
Financing
-€29,462
Debts after one year
-€21,823
Short-term financial debts
-€7,639
Contributions, distributions and other
+€1
Cash 2025
€1,208
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,340,897 | €3,440,290 | +€99,393 | +3.0% |
| Fixed assets | 21/28 | €3,000,000 | €3,008,132 | +€8,132 | +0.3% |
| Tangible fixed assets | 22/27 | - | €8,132 | +€8,132 | |
| Furniture and vehicles | 24 | - | €8,132 | +€8,132 | |
| Financial fixed assets | 28 | €3,000,000 | €3,000,000 | = | 0.0% |
| Current assets | 29/58 | €340,897 | €432,158 | +€91,261 | +26.8% |
| Stocks and contracts in progress | 3 | €19,873 | €31,065 | +€11,192 | +56.3% |
| Stocks | 30/36 | €19,873 | €31,065 | +€11,192 | +56.3% |
| Amounts receivable within one year | 40/41 | €313,336 | €397,830 | +€84,494 | +27.0% |
| Trade receivables | 40 | €64,167 | €148,067 | +€83,900 | +131% |
| Other amounts receivable | 41 | €249,170 | €249,763 | +€593 | +0.2% |
| Cash at bank and in hand | 54/58 | €5,030 | €1,208 | -€3,822 | -76.0% |
| Deferred charges and accrued income | 490/1 | €2,658 | €2,055 | -€603 | -22.7% |
| Total equity and liabilities | 10/49 | €3,340,897 | €3,440,290 | +€99,393 | +3.0% |
| Equity | 10/15 | €2,644,413 | €2,640,831 | -€3,582 | -0.1% |
| Contributions | 10/11 | €7,063,200 | €7,063,200 | = | 0.0% |
| Capital | 10 | €7,063,200 | €7,063,200 | = | 0.0% |
| Issued capital | 100 | €7,063,200 | €7,063,200 | = | 0.0% |
| Reserves | 13 | €7,340 | €7,340 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €955 | €955 | +€0 | 0.0% |
| Legal reserve | 130 | €955 | €955 | +€0 | 0.0% |
| Distributable reserves | 133 | €6,385 | €6,385 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€4,426,128 | -€4,429,709 | -€3,581 | -0.1% |
| Amounts payable | 17/49 | €696,484 | €799,459 | +€102,975 | +14.8% |
| Amounts payable after more than one year | 17 | €21,823 | €0 | -€21,823 | -100% |
| Other amounts payable | 178/9 | €21,823 | €0 | -€21,823 | -100% |
| Amounts payable within one year | 42/48 | €673,037 | €797,834 | +€124,797 | +18.5% |
| Financial debts | 43 | €35,965 | €28,326 | -€7,639 | -21.2% |
| Other loans | 439 | €35,965 | €28,326 | -€7,639 | -21.2% |
| Trade debts | 44 | €311,697 | €3,240 | -€308,457 | -99.0% |
| Suppliers | 440/4 | €311,697 | €3,240 | -€308,457 | -99.0% |
| Taxes, remuneration and social security | 45 | €19,292 | €7,286 | -€12,006 | -62.2% |
| Taxes | 450/3 | €9,738 | €0 | -€9,738 | -100% |
| Remuneration and social security | 454/9 | €9,554 | €7,286 | -€2,268 | -23.7% |
| Other amounts payable | 47/48 | €306,083 | €758,983 | +€452,900 | +148% |
| Accrued charges and deferred income | 492/3 | €1,625 | €1,625 | = | 0.0% |
| Turnover | 70 | €281,113 | €369,403 | +€88,290 | +31.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €258,908 | €313,971 | +€55,063 | +21.3% |
| Remuneration, social security and pensions | 62 | €54,203 | €54,562 | +€359 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €868 | +€868 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,086 | €507 | -€2,579 | -83.6% |
| Gross operating margin | 9900 | €22,576 | €55,432 | +€32,856 | +146% |
| Operating profit (loss) | 9901 | -€34,713 | -€504 | +€34,209 | +98.5% |
| Financial income | 75/76B | €981 | €55 | -€926 | -94.4% |
| Recurring financial income | 75 | €981 | €55 | -€926 | -94.4% |
| Financial charges | 65/66B | €2,778 | €3,132 | +€354 | +12.8% |
| Recurring financial charges | 65 | €2,778 | €3,132 | +€354 | +12.8% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€36,510 | -€3,582 | +€32,928 | +90.2% |
| Profit (loss) for the period | 9904 | -€36,510 | -€3,582 | +€32,928 | +90.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,510 | -€3,582 | +€32,928 | +90.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.