BONZER: 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.
BONZER
Largest movements
- Cash -€73,332
down €73,332 (-78.9%), from €92,942 to €19,610
mainly Contributions, distributions and other (-€73,240) and Other debts (-€72,198)
- Tangible fixed assets -€5,458
down €5,458 (-20.4%), from €26,782 to €21,325
of which Furniture and vehicles: -€6,226
- Other debts -€72,198
down €72,198 (-45.6%), from €158,198 to €86,000
- Trade debts -€3,107
down €3,107 (-58.7%), from €5,293 to €2,186
- Short-term financial debts -€2,037
down €2,037 (-54.4%), from €3,744 to €1,706
- Gross operating margin -€26,527
down €26,527 (-18.9%), from €139,986 to €113,459
- Taxes -€5,567
down €5,567 (-17.4%), from €31,983 to €26,415
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.
Cash bridge derived
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 | €187,504 | €110,327 | -€77,176 | -41.2% |
| Fixed assets | 21/28 | €26,782 | €21,325 | -€5,458 | -20.4% |
| Tangible fixed assets | 22/27 | €26,782 | €21,325 | -€5,458 | -20.4% |
| Plant, machinery and equipment | 23 | €1,004 | €886 | -€118 | -11.7% |
| Furniture and vehicles | 24 | €13,899 | €7,672 | -€6,226 | -44.8% |
| Other tangible fixed assets | 26 | €11,880 | €12,766 | +€887 | +7.5% |
| Current assets | 29/58 | €160,722 | €89,003 | -€71,719 | -44.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €65,480 | €65,762 | +€281 | +0.4% |
| Trade receivables | 40 | €58,664 | €57,159 | -€1,504 | -2.6% |
| Other amounts receivable | 41 | €6,817 | €8,602 | +€1,785 | +26.2% |
| Cash at bank and in hand | 54/58 | €92,942 | €19,610 | -€73,332 | -78.9% |
| Deferred charges and accrued income | 490/1 | €2,300 | €3,632 | +€1,332 | +57.9% |
| Total equity and liabilities | 10/49 | €187,504 | €110,327 | -€77,176 | -41.2% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €185,504 | €108,327 | -€77,176 | -41.6% |
| Amounts payable within one year | 42/48 | €185,504 | €108,327 | -€77,176 | -41.6% |
| Financial debts | 43 | €3,744 | €1,706 | -€2,037 | -54.4% |
| Credit institutions | 430/8 | €3,744 | €1,706 | -€2,037 | -54.4% |
| Trade debts | 44 | €5,293 | €2,186 | -€3,107 | -58.7% |
| Suppliers | 440/4 | €5,293 | €2,186 | -€3,107 | -58.7% |
| Taxes, remuneration and social security | 45 | €18,270 | €18,435 | +€165 | +0.9% |
| Taxes | 450/3 | €18,270 | €18,435 | +€165 | +0.9% |
| Other amounts payable | 47/48 | €158,198 | €86,000 | -€72,198 | -45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,451 | €12,100 | +€649 | +5.7% |
| Other operating charges | 640/8 | €1,001 | €1,519 | +€517 | +51.6% |
| Non-recurring operating charges | 66A | €482 | €0 | -€482 | -100.0% |
| Gross operating margin | 9900 | €139,986 | €113,459 | -€26,527 | -18.9% |
| Operating profit (loss) | 9901 | €127,051 | €99,841 | -€27,211 | -21.4% |
| Financial income | 75/76B | €32 | €0 | -€32 | -99.9% |
| Recurring financial income | 75 | €32 | €0 | -€32 | -99.9% |
| Financial charges | 65/66B | €162 | €185 | +€23 | +14.3% |
| Recurring financial charges | 65 | €162 | €185 | +€23 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €126,922 | €99,656 | -€27,266 | -21.5% |
| Income taxes | 67/77 | €31,983 | €26,415 | -€5,567 | -17.4% |
| Profit (loss) for the period | 9904 | €94,939 | €73,240 | -€21,699 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €94,939 | €73,240 | -€21,699 | -22.9% |
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 9 October 2026 via checked.be.