BONA FIDES: 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 FIDES
Largest movements
- Receivables within one year +€7,777
up €7,777 (+5.4%), from €145,287 to €153,063
- Cash -€5,945
down €5,945 (-39.9%), from €14,894 to €8,949
mainly Net result for the year (-€19,194) and Receivables within one year (-€7,777)
- Other debts +€20,333
up €20,333 (+759%), from €2,678 to €23,011
- Profit (loss) carried forward -€19,194
down €19,194 (-50.9%), from -€37,678 to -€56,872
- Gross operating margin -€23,634
down €23,634 (-675%), from -€3,502 to -€27,135
- Financial income +€975
up €975 (+12.8%), from €7,637 to €8,612
of which Financial income: +€975
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 | €167,481 | €169,743 | +€2,263 | +1.4% |
| Current assets | 29/58 | €167,481 | €169,743 | +€2,263 | +1.4% |
| Amounts receivable within one year | 40/41 | €145,287 | €153,063 | +€7,777 | +5.4% |
| Other amounts receivable | 41 | €145,287 | €153,063 | +€7,777 | +5.4% |
| Cash at bank and in hand | 54/58 | €14,894 | €8,949 | -€5,945 | -39.9% |
| Deferred charges and accrued income | 490/1 | €7,300 | €7,731 | +€431 | +5.9% |
| Total equity and liabilities | 10/49 | €167,481 | €169,743 | +€2,263 | +1.4% |
| Equity | 10/15 | €164,803 | €145,609 | -€19,194 | -11.6% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €2,481 | €2,481 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,481 | €2,481 | = | 0.0% |
| Other | 1319 | €2,481 | €2,481 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,678 | -€56,872 | -€19,194 | -50.9% |
| Amounts payable | 17/49 | €2,678 | €24,134 | +€21,457 | +801% |
| Amounts payable within one year | 42/48 | €2,678 | €24,134 | +€21,457 | +801% |
| Trade debts | 44 | - | €1,123 | +€1,123 | |
| Suppliers | 440/4 | - | €1,123 | +€1,123 | |
| Other amounts payable | 47/48 | €2,678 | €23,011 | +€20,333 | +759% |
| Other operating charges | 640/8 | €637 | €552 | -€86 | -13.4% |
| Gross operating margin | 9900 | -€3,502 | -€27,135 | -€23,634 | -675% |
| Operating profit (loss) | 9901 | -€4,139 | -€27,687 | -€23,548 | -569% |
| Financial income | 75/76B | €7,637 | €8,612 | +€975 | +12.8% |
| Recurring financial income | 75 | €7,637 | €8,612 | +€975 | +12.8% |
| Non-recurring financial income | 76B | €7,637 | €8,612 | +€975 | +12.8% |
| Financial charges | 65/66B | €45 | €119 | +€74 | +165% |
| Recurring financial charges | 65 | €45 | €119 | +€74 | +165% |
| Profit (loss) for the period before taxes | 9903 | €3,453 | -€19,194 | -€22,647 | |
| Profit (loss) for the period | 9904 | €3,453 | -€19,194 | -€22,647 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,453 | -€19,194 | -€22,647 |
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 28 October 2026 via checked.be.