BONZAI & ALISTER: 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 & ALISTER
Largest movements
- Tangible fixed assets +€15,164
up €15,164 (+94.6%), from €16,023 to €31,188
of which Furniture and vehicles: +€16,282
- Receivables within one year -€11,248
down €11,248 (-39.4%), from €28,580 to €17,332
of which Other amounts receivable: -€17,148
- Cash -€7,196
down €7,196 (-97.4%), from €7,387 to €191
mainly Other debts (-€35,820) and Investment in fixed assets (net) (-€20,000)
- Other debts -€35,820
down €35,820 (-82.8%), from €43,273 to €7,453
- Debts after one year +€13,602
new in 2025: €13,602
- Profit (loss) carried forward +€12,996
up €12,996 (+24.1%), from €54,005 to €67,000
- Trade debts -€10,165
down €10,165 (-94.1%), from €10,802 to €637
- Tax, wage and social debts +€7,507
up €7,507 (+114%), from €6,612 to €14,119
- Gross operating margin +€14,559
up €14,559 (+95.0%), from €15,322 to €29,880
- Taxes +€6,079
up €6,079 (+490%), from €1,240 to €7,319
- Depreciation +€2,949
up €2,949 (+156%), from €1,887 to €4,836
- Other operating charges +€1,578
up €1,578 (+78.0%), from €2,023 to €3,601
- Financial charges +€683
up €683 (+153%), from €446 to €1,129
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 | €135,897 | €132,099 | -€3,798 | -2.8% |
| Fixed assets | 21/28 | €98,323 | €113,488 | +€15,164 | +15.4% |
| Tangible fixed assets | 22/27 | €16,023 | €31,188 | +€15,164 | +94.6% |
| Plant, machinery and equipment | 23 | €4,116 | €4,116 | = | 0.0% |
| Furniture and vehicles | 24 | €1,977 | €18,259 | +€16,282 | +824% |
| Other tangible fixed assets | 26 | €9,931 | €8,813 | -€1,118 | -11.3% |
| Financial fixed assets | 28 | €82,300 | €82,300 | = | 0.0% |
| Current assets | 29/58 | €37,574 | €18,612 | -€18,963 | -50.5% |
| Amounts receivable within one year | 40/41 | €28,580 | €17,332 | -€11,248 | -39.4% |
| Trade receivables | 40 | €48 | €5,948 | +€5,900 | +12,190% |
| Other amounts receivable | 41 | €28,532 | €11,384 | -€17,148 | -60.1% |
| Cash at bank and in hand | 54/58 | €7,387 | €191 | -€7,196 | -97.4% |
| Deferred charges and accrued income | 490/1 | €1,607 | €1,088 | -€519 | -32.3% |
| Total equity and liabilities | 10/49 | €135,897 | €132,099 | -€3,798 | -2.8% |
| Equity | 10/15 | €74,465 | €87,460 | +€12,996 | +17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €54,005 | €67,000 | +€12,996 | +24.1% |
| Amounts payable | 17/49 | €61,433 | €44,639 | -€16,794 | -27.3% |
| Amounts payable after more than one year | 17 | - | €13,602 | +€13,602 | |
| Financial debts | 170/4 | - | €13,602 | +€13,602 | |
| Amounts payable within one year | 42/48 | €60,705 | €27,037 | -€33,669 | -55.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | €4,823 | +€4,823 | |
| Financial debts | 43 | €19 | €6 | -€13 | -68.2% |
| Credit institutions | 430/8 | €19 | €6 | -€13 | -68.2% |
| Trade debts | 44 | €10,802 | €637 | -€10,165 | -94.1% |
| Suppliers | 440/4 | €10,802 | €637 | -€10,165 | -94.1% |
| Taxes, remuneration and social security | 45 | €6,612 | €14,119 | +€7,507 | +114% |
| Taxes | 450/3 | €6,612 | €14,119 | +€7,507 | +114% |
| Other amounts payable | 47/48 | €43,273 | €7,453 | -€35,820 | -82.8% |
| Accrued charges and deferred income | 492/3 | €727 | €4,000 | +€3,273 | +450% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,887 | €4,836 | +€2,949 | +156% |
| Other operating charges | 640/8 | €2,023 | €3,601 | +€1,578 | +78.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €15,322 | €29,880 | +€14,559 | +95.0% |
| Operating profit (loss) | 9901 | €11,412 | €21,444 | +€10,032 | +87.9% |
| Financial income | 75/76B | €8 | €0 | -€8 | -100% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100% |
| Financial charges | 65/66B | €446 | €1,129 | +€683 | +153% |
| Recurring financial charges | 65 | €446 | €1,129 | +€683 | +153% |
| Profit (loss) for the period before taxes | 9903 | €10,974 | €20,314 | +€9,341 | +85.1% |
| Income taxes | 67/77 | €1,240 | €7,319 | +€6,079 | +490% |
| Profit (loss) for the period | 9904 | €9,734 | €12,996 | +€3,261 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,734 | €12,996 | +€3,261 | +33.5% |
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 1 November 2026 via checked.be.