BONYSA: 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.
BONYSA
Largest movements
- Receivables within one year +€10,375
up €10,375 (+224%), from €4,625 to €15,000
of which Other amounts receivable: +€15,000
- Deferred charges and accrued income -€5,624
no longer reported in 2025 (was €5,624)
- Reserves +€3,966
up €3,966 (+10.3%), from €38,614 to €42,580
- Tax, wage and social debts +€2,286
up €2,286 (+375%), from €610 to €2,896
- Trade debts -€1,193
no longer reported in 2025 (was €1,193)
- Gross operating margin +€26,119
up €26,119, from -€14,761 to €11,358
- Financial income +€568
up €568 (+6,079%), from €9 to €578
- Taxes +€519
up €519 (+382%), from €136 to €655
- Depreciation -€276
down €276 (-91.6%), from €301 to €25
- Other operating charges -€208
down €208 (-34.2%), from €607 to €400
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,223 | €66,107 | +€4,884 | +8.0% |
| Fixed assets | 21/28 | €175 | €150 | -€25 | -14.5% |
| Tangible fixed assets | 22/27 | €25 | - | -€25 | |
| Furniture and vehicles | 24 | €25 | - | -€25 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €61,048 | €65,957 | +€4,909 | +8.0% |
| Amounts receivable within one year | 40/41 | €4,625 | €15,000 | +€10,375 | +224% |
| Trade receivables | 40 | €4,625 | - | -€4,625 | |
| Other amounts receivable | 41 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €50,799 | €50,957 | +€158 | +0.3% |
| Deferred charges and accrued income | 490/1 | €5,624 | - | -€5,624 | |
| Total equity and liabilities | 10/49 | €61,223 | €66,107 | +€4,884 | +8.0% |
| Equity | 10/15 | €59,019 | €62,985 | +€3,966 | +6.7% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Reserves | 13 | €38,614 | €42,580 | +€3,966 | +10.3% |
| Distributable reserves | 133 | €38,614 | €42,580 | +€3,966 | +10.3% |
| Amounts payable | 17/49 | €2,204 | €3,122 | +€918 | +41.6% |
| Amounts payable within one year | 42/48 | €2,191 | €3,122 | +€931 | +42.5% |
| Trade debts | 44 | €1,193 | - | -€1,193 | |
| Suppliers | 440/4 | €1,193 | - | -€1,193 | |
| Taxes, remuneration and social security | 45 | €610 | €2,896 | +€2,286 | +375% |
| Taxes | 450/3 | €610 | €2,896 | +€2,286 | +375% |
| Other amounts payable | 47/48 | €388 | €226 | -€162 | -41.7% |
| Accrued charges and deferred income | 492/3 | €13 | - | -€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €301 | €25 | -€276 | -91.6% |
| Other operating charges | 640/8 | €607 | €400 | -€208 | -34.2% |
| Gross operating margin | 9900 | -€14,761 | €11,358 | +€26,119 | |
| Operating profit (loss) | 9901 | -€15,669 | €10,933 | +€26,602 | |
| Financial income | 75/76B | €9 | €578 | +€568 | +6,079% |
| Recurring financial income | 75 | €9 | €578 | +€568 | +6,079% |
| Financial charges | 65/66B | €316 | €390 | +€74 | +23.5% |
| Recurring financial charges | 65 | €316 | €390 | +€74 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,976 | €11,121 | +€27,097 | |
| Income taxes | 67/77 | €136 | €655 | +€519 | +382% |
| Profit (loss) for the period | 9904 | -€16,112 | €10,466 | +€26,578 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,112 | €10,466 | +€26,578 |
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 30 October 2026 via checked.be.