Bona Cura: 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.
Bona Cura
Largest movements
- Cash +€59,789
up €59,789 (+118%), from €50,455 to €110,244
mainly Net result for the year (+€64,134) and Trade debts (+€26,038)
- Receivables within one year +€23,351
up €23,351 (+159%), from €14,673 to €38,025
of which Trade receivables: +€24,759
- Tangible fixed assets -€6,828
down €6,828 (-24.6%), from €27,742 to €20,914
- Reserves +€65,000
up €65,000 (+118%), from €55,000 to €120,000
- Trade debts +€26,038
up €26,038 (+1,643%), from €1,585 to €27,623
- Debts after one year -€6,701
down €6,701 (-51.9%), from €12,912 to €6,211
- Other debts -€6,471
down €6,471 (-54.6%), from €11,850 to €5,379
- Profit (loss) carried forward -€1,699
down €1,699 (-70.8%), from €2,399 to €700
- Gross operating margin +€8,019
up €8,019 (+10.1%), from €79,181 to €87,200
- Taxes +€2,058
up €2,058 (+14.6%), from €14,144 to €16,202
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 | €92,871 | €169,183 | +€76,313 | +82.2% |
| Fixed assets | 21/28 | €27,742 | €20,914 | -€6,828 | -24.6% |
| Tangible fixed assets | 22/27 | €27,742 | €20,914 | -€6,828 | -24.6% |
| Furniture and vehicles | 24 | €27,742 | €20,914 | -€6,828 | -24.6% |
| Current assets | 29/58 | €65,128 | €148,269 | +€83,140 | +128% |
| Amounts receivable within one year | 40/41 | €14,673 | €38,025 | +€23,351 | +159% |
| Trade receivables | 40 | €13,266 | €38,025 | +€24,759 | +187% |
| Other amounts receivable | 41 | €1,408 | - | -€1,408 | |
| Cash at bank and in hand | 54/58 | €50,455 | €110,244 | +€59,789 | +118% |
| Total equity and liabilities | 10/49 | €92,871 | €169,183 | +€76,313 | +82.2% |
| Equity | 10/15 | €59,899 | €123,200 | +€63,301 | +106% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €55,000 | €120,000 | +€65,000 | +118% |
| Distributable reserves | 133 | €55,000 | €120,000 | +€65,000 | +118% |
| Profit (loss) carried forward | 14 | €2,399 | €700 | -€1,699 | -70.8% |
| Amounts payable | 17/49 | €32,971 | €45,984 | +€13,012 | +39.5% |
| Amounts payable after more than one year | 17 | €12,912 | €6,211 | -€6,701 | -51.9% |
| Financial debts | 170/4 | €12,912 | €6,211 | -€6,701 | -51.9% |
| Amounts payable within one year | 42/48 | €20,059 | €39,773 | +€19,714 | +98.3% |
| Current portion of amounts payable after more than one year | 42 | €6,625 | €6,701 | +€77 | +1.2% |
| Trade debts | 44 | €1,585 | €27,623 | +€26,038 | +1,643% |
| Suppliers | 440/4 | €1,585 | €27,623 | +€26,038 | +1,643% |
| Taxes, remuneration and social security | 45 | - | €70 | +€70 | |
| Taxes | 450/3 | - | €70 | +€70 | |
| Other amounts payable | 47/48 | €11,850 | €5,379 | -€6,471 | -54.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,396 | €6,828 | +€432 | +6.7% |
| Other operating charges | 640/8 | €211 | €153 | -€59 | -27.7% |
| Gross operating margin | 9900 | €79,181 | €87,200 | +€8,019 | +10.1% |
| Operating profit (loss) | 9901 | €72,574 | €80,220 | +€7,646 | +10.5% |
| Financial income | 75/76B | €0 | €440 | +€440 | +880,820% |
| Recurring financial income | 75 | €0 | €440 | +€440 | +880,820% |
| Financial charges | 65/66B | €172 | €325 | +€153 | +88.9% |
| Recurring financial charges | 65 | €172 | €325 | +€153 | +88.9% |
| Profit (loss) for the period before taxes | 9903 | €72,402 | €80,336 | +€7,933 | +11.0% |
| Income taxes | 67/77 | €14,144 | €16,202 | +€2,058 | +14.6% |
| Profit (loss) for the period | 9904 | €58,258 | €64,134 | +€5,875 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,258 | €64,134 | +€5,875 | +10.1% |
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 24 October 2026 via checked.be.