BONABRUMED: 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.
BONABRUMED
Largest movements
- Current investments +€113,006
up €113,006 (+19.8%), from €571,769 to €684,775
- Tangible fixed assets -€23,670
down €23,670 (-32.8%), from €72,084 to €48,414
of which Furniture and vehicles: -€18,191
- Deferred charges and accrued income -€13,320
down €13,320 (-66.1%), from €20,152 to €6,832
- Reserves +€59,577
up €59,577 (+10.8%), from €551,702 to €611,278
- Other debts +€17,569
up €17,569 (+206.7%), from €8,501 to €26,070
- Financial income -€10,786
down €10,786 (-54.0%), from €19,990 to €9,204
- Taxes -€6,652
down €6,652 (-12.1%), from €54,811 to €48,159
- Gross operating margin -€5,020
down €5,020 (-2.5%), from €200,780 to €195,760
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 | €883,060 | €952,651 | +€69,591 | +7.9% |
| Fixed assets | 21/28 | €72,084 | €48,414 | -€23,670 | -32.8% |
| Tangible fixed assets | 22/27 | €72,084 | €48,414 | -€23,670 | -32.8% |
| Land and buildings | 22 | €6,109 | €5,406 | -€703 | -11.5% |
| Plant, machinery and equipment | 23 | €13,879 | €9,103 | -€4,776 | -34.4% |
| Furniture and vehicles | 24 | €52,096 | €33,905 | -€18,191 | -34.9% |
| Current assets | 29/58 | €810,976 | €904,237 | +€93,261 | +11.5% |
| Current investments | 50/53 | €571,769 | €684,775 | +€113,006 | +19.8% |
| Cash at bank and in hand | 54/58 | €219,054 | €212,630 | -€6,424 | -2.9% |
| Deferred charges and accrued income | 490/1 | €20,152 | €6,832 | -€13,320 | -66.1% |
| Total equity and liabilities | 10/49 | €883,060 | €952,651 | +€69,591 | +7.9% |
| Equity | 10/15 | €844,632 | €904,208 | +€59,577 | +7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €551,702 | €611,278 | +€59,577 | +10.8% |
| Distributable reserves | 133 | €551,702 | €611,278 | +€59,577 | +10.8% |
| Profit (loss) carried forward | 14 | €286,730 | €286,730 | = | 0.0% |
| Amounts payable | 17/49 | €38,428 | €48,442 | +€10,014 | +26.1% |
| Amounts payable within one year | 42/48 | €37,231 | €48,442 | +€11,211 | +30.1% |
| Trade debts | 44 | €2,013 | €801 | -€1,213 | -60.2% |
| Suppliers | 440/4 | €2,013 | €801 | -€1,213 | -60.2% |
| Taxes, remuneration and social security | 45 | €26,717 | €21,572 | -€5,145 | -19.3% |
| Taxes | 450/3 | €24,790 | €18,385 | -€6,404 | -25.8% |
| Remuneration and social security | 454/9 | €1,927 | €3,186 | +€1,259 | +65.3% |
| Other amounts payable | 47/48 | €8,501 | €26,070 | +€17,569 | +206.7% |
| Accrued charges and deferred income | 492/3 | €1,197 | - | -€1,197 | |
| Remuneration, social security and pensions | 62 | €23,439 | €24,595 | +€1,155 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,995 | €23,670 | -€325 | -1.4% |
| Other operating charges | 640/8 | €943 | €590 | -€353 | -37.4% |
| Gross operating margin | 9900 | €200,780 | €195,760 | -€5,020 | -2.5% |
| Operating profit (loss) | 9901 | €152,404 | €146,906 | -€5,498 | -3.6% |
| Financial income | 75/76B | €19,990 | €9,204 | -€10,786 | -54.0% |
| Recurring financial income | 75 | €19,990 | €9,204 | -€10,786 | -54.0% |
| Financial charges | 65/66B | €88 | €174 | +€86 | +97.2% |
| Recurring financial charges | 65 | €88 | €174 | +€86 | +97.2% |
| Profit (loss) for the period before taxes | 9903 | €172,306 | €155,936 | -€16,370 | -9.5% |
| Income taxes | 67/77 | €54,811 | €48,159 | -€6,652 | -12.1% |
| Profit (loss) for the period | 9904 | €117,495 | €107,777 | -€9,718 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €117,495 | €107,777 | -€9,718 | -8.3% |
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.