Bon Immo: what changed
Two fiscal 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.
What changed
Bon Immo
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€113,813
2024 · €78,918-€192,730
Equity
€41,260
2024 · €166,289-€125,028
Cash
€21,850
2024 · €43,707-€21,857
Balance sheet total
€3.0m
2024 · €1.4m+€1.6m
Largest movements
Assets
- Tangible fixed assets +€1.5m
up €1.5m (+119.4%), from €1.3m to €2.8m
of which Land and buildings: +€1.5m
Equity and liabilities
- Debts after one year +€1.5m
up €1.5m (+136.8%), from €1.1m to €2.5m
of which Financial debts: +€1.2m
- Trade debts +€153,501
up €153,501 (+348.2%), from €44,086 to €197,586
- Profit (loss) carried forward -€113,813
down €113,813 (-84.5%), from €134,613 to €20,800
- Current portion of long-term debt +€60,878
up €60,878 (+56.5%), from €107,795 to €168,672
Income statement
- Gross operating margin -€126,215
down €126,215 (-34.1%), from €369,938 to €243,724
- Financial charges +€44,029
up €44,029 (+133.1%), from €33,078 to €77,107
- Staff costs +€21,837
up €21,837 (+13.5%), from €162,078 to €183,915
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.
Result 2024
€78,918
Gross operating margin
-€126,215
Staff costs
-€21,837
Depreciation
-€3,343
Other operating charges
+€2,614
Financial income
+€79
Financial charges
-€44,029
Result 2025
-€113,813
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.
From operations
+€99,655
Investment
-€1.6m
Financing
+€1.5m
Cash 2024
€43,707
From operations (derived)
+€99,655
Net result for the year
-€113,813
Depreciation
+€93,688
Smaller working-capital items
-€754
Receivables within one year
-€19,637
Deferred charges and accrued income
-€13,331
Trade debts
+€153,501
Investment (derived)
-€1.6m
Investment in fixed assets (net)
-€1.6m
Financing
+€1.5m
Debts after one year
+€1.5m
Current portion of long-term debt
+€60,878
Contributions, distributions and other
-€11,216
Cash 2025
€21,850
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,414,627 | €2,975,978 | +€1.6m | +110.4% |
| Fixed assets | 21/28 | €1,297,847 | €2,847,725 | +€1.5m | +119.4% |
| Tangible fixed assets | 22/27 | €1,297,484 | €2,846,062 | +€1.5m | +119.4% |
| Land and buildings | 22 | €1,296,862 | €2,837,169 | +€1.5m | +118.8% |
| Plant, machinery and equipment | 23 | €622 | €6,831 | +€6,210 | +999.1% |
| Furniture and vehicles | 24 | - | €2,062 | +€2,062 | |
| Financial fixed assets | 28 | €363 | €1,663 | +€1,300 | +358.1% |
| Current assets | 29/58 | €116,780 | €128,253 | +€11,473 | +9.8% |
| Stocks and contracts in progress | 3 | €6,139 | €6,501 | +€362 | +5.9% |
| Stocks | 30/36 | €6,139 | €6,501 | +€362 | +5.9% |
| Amounts receivable within one year | 40/41 | €62,597 | €82,234 | +€19,637 | +31.4% |
| Trade receivables | 40 | €52,333 | €72,672 | +€20,339 | +38.9% |
| Other amounts receivable | 41 | €10,265 | €9,562 | -€702 | -6.8% |
| Cash at bank and in hand | 54/58 | €43,707 | €21,850 | -€21,857 | -50.0% |
| Deferred charges and accrued income | 490/1 | €4,338 | €17,668 | +€13,331 | +307.3% |
| Total equity and liabilities | 10/49 | €1,414,627 | €2,975,978 | +€1.6m | +110.4% |
| Equity | 10/15 | €166,289 | €41,260 | -€125,028 | -75.2% |
| 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 | €134,613 | €20,800 | -€113,813 | -84.5% |
| Investment grants | 15 | €11,216 | €0 | -€11,216 | -100.0% |
| Amounts payable | 17/49 | €1,248,338 | €2,934,718 | +€1.7m | +135.1% |
| Amounts payable after more than one year | 17 | €1,076,447 | €2,548,840 | +€1.5m | +136.8% |
| Financial debts | 170/4 | €1,076,447 | €2,228,840 | +€1.2m | +107.1% |
| Other amounts payable | 178/9 | - | €320,000 | +€320,000 | |
| Amounts payable within one year | 42/48 | €171,891 | €385,878 | +€213,987 | +124.5% |
| Current portion of amounts payable after more than one year | 42 | €107,795 | €168,672 | +€60,878 | +56.5% |
| Trade debts | 44 | €44,086 | €197,586 | +€153,501 | +348.2% |
| Suppliers | 440/4 | €44,086 | €197,586 | +€153,501 | +348.2% |
| Taxes, remuneration and social security | 45 | €20,011 | €19,619 | -€392 | -2.0% |
| Taxes | 450/3 | €5,070 | €602 | -€4,468 | -88.1% |
| Remuneration and social security | 454/9 | €14,941 | €19,017 | +€4,076 | +27.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €162,078 | €183,915 | +€21,837 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,345 | €93,688 | +€3,343 | +3.7% |
| Other operating charges | 640/8 | €16,985 | €14,371 | -€2,614 | -15.4% |
| Gross operating margin | 9900 | €369,938 | €243,724 | -€126,215 | -34.1% |
| Operating profit (loss) | 9901 | €100,530 | -€48,251 | -€148,781 | |
| Financial income | 75/76B | €11,466 | €11,545 | +€79 | +0.7% |
| Recurring financial income | 75 | €11,466 | €11,545 | +€79 | +0.7% |
| Financial charges | 65/66B | €33,078 | €77,107 | +€44,029 | +133.1% |
| Recurring financial charges | 65 | €33,078 | €77,107 | +€44,029 | +133.1% |
| Profit (loss) for the period before taxes | 9903 | €78,918 | -€113,813 | -€192,730 | |
| Profit (loss) for the period | 9904 | €78,918 | -€113,813 | -€192,730 | |
| Profit (loss) for the period to be appropriated | 9905 | €78,918 | -€113,813 | -€192,730 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.