BONZAI: 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.
BONZAI
Largest movements
- Tangible fixed assets -€19,891
down €19,891 (-6.3%), from €316,131 to €296,240
of which Land and buildings: -€15,400
- Cash +€19,776
up €19,776 (+48.8%), from €40,496 to €60,271
mainly Depreciation (+€19,891) and Net result for the year (+€7,890)
- Debts after one year -€10,510
down €10,510 (-2.3%), from €448,489 to €437,979
- Profit (loss) carried forward +€7,890
up €7,890 (+2,491%), from €317 to €8,207
- Other operating charges -€2,665
down €2,665 (-49.0%), from €5,439 to €2,774
- Taxes +€1,108
up €1,108 (+62.8%), from €1,764 to €2,872
- Gross operating margin +€997
up €997 (+2.5%), from €40,340 to €41,337
- Financial charges -€629
down €629 (-7.4%), from €8,539 to €7,910
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 | €492,787 | €492,491 | -€296 | -0.1% |
| Fixed assets | 21/28 | €316,131 | €296,240 | -€19,891 | -6.3% |
| Tangible fixed assets | 22/27 | €316,131 | €296,240 | -€19,891 | -6.3% |
| Land and buildings | 22 | €293,386 | €277,986 | -€15,400 | -5.2% |
| Plant, machinery and equipment | 23 | €827 | €336 | -€491 | -59.3% |
| Furniture and vehicles | 24 | €21,918 | €17,918 | -€4,000 | -18.2% |
| Current assets | 29/58 | €176,657 | €196,251 | +€19,595 | +11.1% |
| Stocks and contracts in progress | 3 | €107,134 | €107,134 | = | 0.0% |
| Stocks | 30/36 | €107,134 | €107,134 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,408 | €28,236 | -€173 | -0.6% |
| Trade receivables | 40 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 41 | €3,408 | €3,236 | -€173 | -5.1% |
| Cash at bank and in hand | 54/58 | €40,496 | €60,271 | +€19,776 | +48.8% |
| Deferred charges and accrued income | 490/1 | €618 | €610 | -€8 | -1.4% |
| Total equity and liabilities | 10/49 | €492,787 | €492,491 | -€296 | -0.1% |
| Equity | 10/15 | €22,517 | €30,407 | +€7,890 | +35.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €12,200 | €12,200 | = | 0.0% |
| Distributable reserves | 133 | €12,200 | €12,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €317 | €8,207 | +€7,890 | +2,491% |
| Amounts payable | 17/49 | €470,271 | €462,084 | -€8,186 | -1.7% |
| Amounts payable after more than one year | 17 | €448,489 | €437,979 | -€10,510 | -2.3% |
| Financial debts | 170/4 | €448,489 | €437,979 | -€10,510 | -2.3% |
| Amounts payable within one year | 42/48 | €20,745 | €23,302 | +€2,557 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €13,531 | €13,792 | +€261 | +1.9% |
| Trade debts | 44 | €1,106 | €741 | -€366 | -33.1% |
| Suppliers | 440/4 | €1,106 | €741 | -€366 | -33.1% |
| Taxes, remuneration and social security | 45 | €900 | €3,609 | +€2,709 | +301% |
| Taxes | 450/3 | €900 | €3,609 | +€2,709 | +301% |
| Other amounts payable | 47/48 | €5,207 | €5,161 | -€47 | -0.9% |
| Accrued charges and deferred income | 492/3 | €1,037 | €804 | -€233 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,891 | €19,891 | = | 0.0% |
| Other operating charges | 640/8 | €5,439 | €2,774 | -€2,665 | -49.0% |
| Gross operating margin | 9900 | €40,340 | €41,337 | +€997 | +2.5% |
| Operating profit (loss) | 9901 | €15,010 | €18,672 | +€3,662 | +24.4% |
| Financial charges | 65/66B | €8,539 | €7,910 | -€629 | -7.4% |
| Recurring financial charges | 65 | €8,539 | €7,910 | -€629 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €6,470 | €10,762 | +€4,292 | +66.3% |
| Income taxes | 67/77 | €1,764 | €2,872 | +€1,108 | +62.8% |
| Profit (loss) for the period | 9904 | €4,706 | €7,890 | +€3,184 | +67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,706 | €7,890 | +€3,184 | +67.6% |
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 25 October 2026 via checked.be.