BONDI: 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.
BONDI
Largest movements
- Cash -€76,015
down €76,015 (-80.1%), from €94,902 to €18,887
mainly Net result for the year (-€79,986) and Current portion of long-term debt (-€9,591)
- Receivables within one year -€12,575
down €12,575 (-30.0%), from €41,867 to €29,293
of which Other amounts receivable: -€12,480
- Tangible fixed assets -€3,472
down €3,472 (-48.3%), from €7,183 to €3,712
- Deferred charges and accrued income +€3,446
up €3,446 (+590%), from €584 to €4,030
- Profit (loss) carried forward -€79,986
down €79,986 (-78.5%), from €101,850 to €21,864
- Current portion of long-term debt -€9,591
down €9,591 (-27.7%), from €34,591 to €25,000
- Trade debts +€2,785
up €2,785 (+71.0%), from €3,921 to €6,706
- Tax, wage and social debts -€1,824
down €1,824 (-83.9%), from €2,174 to €351
- Gross operating margin +€11,128
up €11,128 (+12.7%), from -€87,348 to -€76,220
- Financial income +€1,831
new in 2025: €1,831
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 | €144,537 | €55,921 | -€88,616 | -61.3% |
| Fixed assets | 21/28 | €7,183 | €3,712 | -€3,472 | -48.3% |
| Tangible fixed assets | 22/27 | €7,183 | €3,712 | -€3,472 | -48.3% |
| Furniture and vehicles | 24 | €7,183 | €3,712 | -€3,472 | -48.3% |
| Current assets | 29/58 | €137,353 | €52,209 | -€85,144 | -62.0% |
| Amounts receivable within one year | 40/41 | €41,867 | €29,293 | -€12,575 | -30.0% |
| Trade receivables | 40 | €1,843 | €1,749 | -€94 | -5.1% |
| Other amounts receivable | 41 | €40,024 | €27,543 | -€12,480 | -31.2% |
| Cash at bank and in hand | 54/58 | €94,902 | €18,887 | -€76,015 | -80.1% |
| Deferred charges and accrued income | 490/1 | €584 | €4,030 | +€3,446 | +590% |
| Total equity and liabilities | 10/49 | €144,537 | €55,921 | -€88,616 | -61.3% |
| Equity | 10/15 | €103,850 | €23,864 | -€79,986 | -77.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,850 | €21,864 | -€79,986 | -78.5% |
| Amounts payable | 17/49 | €40,686 | €32,057 | -€8,630 | -21.2% |
| Amounts payable within one year | 42/48 | €40,686 | €32,057 | -€8,630 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €34,591 | €25,000 | -€9,591 | -27.7% |
| Trade debts | 44 | €3,921 | €6,706 | +€2,785 | +71.0% |
| Suppliers | 440/4 | €3,921 | €6,706 | +€2,785 | +71.0% |
| Taxes, remuneration and social security | 45 | €2,174 | €351 | -€1,824 | -83.9% |
| Taxes | 450/3 | €2,174 | €351 | -€1,824 | -83.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,007 | €3,472 | +€465 | +15.5% |
| Other operating charges | 640/8 | €944 | €807 | -€137 | -14.6% |
| Gross operating margin | 9900 | -€87,348 | -€76,220 | +€11,128 | +12.7% |
| Operating profit (loss) | 9901 | -€91,299 | -€80,499 | +€10,800 | +11.8% |
| Financial income | 75/76B | - | €1,831 | +€1,831 | |
| Recurring financial income | 75 | - | €1,831 | +€1,831 | |
| Financial charges | 65/66B | €1,213 | €1,141 | -€71 | -5.9% |
| Recurring financial charges | 65 | €1,213 | €1,141 | -€71 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | -€92,512 | -€79,810 | +€12,702 | +13.7% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€92,686 | -€79,986 | +€12,700 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€92,686 | -€79,986 | +€12,700 | +13.7% |
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 21 October 2026 via checked.be.