BONZAI 2024: 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 2024
Largest movements
- Receivables within one year +€21,295
up €21,295 (+1,244%), from €1,712 to €23,006
of which Other amounts receivable: +€17,538
- Cash +€5,907
up €5,907 (+18.5%), from €31,883 to €37,789
mainly Net result for the year (+€10,122) and Short-term financial debts (+€9,874)
- Tangible fixed assets -€4,129
down €4,129 (-5.3%), from €78,051 to €73,922
of which Land and buildings: -€4,129
- Profit (loss) carried forward +€10,122
up €10,122 (+68.3%), from €14,811 to €24,933
- Short-term financial debts +€9,874
up €9,874 (+2,883%), from €343 to €10,217
- Trade debts +€3,484
up €3,484 (+146%), from €2,384 to €5,868
- Other debts -€2,737
down €2,737 (-16.9%), from €16,237 to €13,500
- Tax, wage and social debts +€2,671
up €2,671 (+333%), from €802 to €3,473
- Gross operating margin -€4,975
down €4,975 (-17.8%), from €27,883 to €22,908
- Other operating charges -€2,734
down €2,734 (-28.9%), from €9,458 to €6,724
- Financial income +€333
new in 2025: €333
- Financial charges +€331
up €331 (+17.1%), from €1,935 to €2,265
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 | €112,342 | €135,353 | +€23,011 | +20.5% |
| Fixed assets | 21/28 | €78,051 | €73,922 | -€4,129 | -5.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €78,051 | €73,922 | -€4,129 | -5.3% |
| Land and buildings | 22 | €78,051 | €73,922 | -€4,129 | -5.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €34,291 | €61,431 | +€27,140 | +79.1% |
| Stocks and contracts in progress | 3 | €697 | €635 | -€61 | -8.8% |
| Stocks | 30/36 | €697 | €635 | -€61 | -8.8% |
| Amounts receivable within one year | 40/41 | €1,712 | €23,006 | +€21,295 | +1,244% |
| Trade receivables | 40 | €1,712 | €5,468 | +€3,756 | +219% |
| Other amounts receivable | 41 | €0 | €17,538 | +€17,538 | |
| Cash at bank and in hand | 54/58 | €31,883 | €37,789 | +€5,907 | +18.5% |
| Total equity and liabilities | 10/49 | €112,342 | €135,353 | +€23,011 | +20.5% |
| Equity | 10/15 | €41,471 | €51,593 | +€10,122 | +24.4% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,811 | €24,933 | +€10,122 | +68.3% |
| Amounts payable | 17/49 | €70,871 | €83,760 | +€12,889 | +18.2% |
| Amounts payable after more than one year | 17 | €41,702 | €41,618 | -€85 | -0.2% |
| Financial debts | 170/4 | €41,702 | €41,618 | -€85 | -0.2% |
| Amounts payable within one year | 42/48 | €29,168 | €42,142 | +€12,974 | +44.5% |
| Current portion of amounts payable after more than one year | 42 | €9,402 | €9,085 | -€317 | -3.4% |
| Financial debts | 43 | €343 | €10,217 | +€9,874 | +2,883% |
| Credit institutions | 430/8 | €343 | €10,217 | +€9,874 | +2,883% |
| Trade debts | 44 | €2,384 | €5,868 | +€3,484 | +146% |
| Suppliers | 440/4 | €2,384 | €5,868 | +€3,484 | +146% |
| Taxes, remuneration and social security | 45 | €802 | €3,473 | +€2,671 | +333% |
| Taxes | 450/3 | €802 | €3,473 | +€2,671 | +333% |
| Other amounts payable | 47/48 | €16,237 | €13,500 | -€2,737 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,288 | €4,129 | -€159 | -3.7% |
| Other operating charges | 640/8 | €9,458 | €6,724 | -€2,734 | -28.9% |
| Gross operating margin | 9900 | €27,883 | €22,908 | -€4,975 | -17.8% |
| Operating profit (loss) | 9901 | €14,137 | €12,055 | -€2,082 | -14.7% |
| Financial income | 75/76B | - | €333 | +€333 | |
| Recurring financial income | 75 | - | €333 | +€333 | |
| Financial charges | 65/66B | €1,935 | €2,265 | +€331 | +17.1% |
| Recurring financial charges | 65 | €1,935 | €2,265 | +€331 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €12,202 | €10,122 | -€2,081 | -17.1% |
| Profit (loss) for the period | 9904 | €12,202 | €10,122 | -€2,081 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,202 | €10,122 | -€2,081 | -17.1% |
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 23 October 2026 via checked.be.