BONAMI: 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.
BONAMI
Largest movements
- Receivables within one year -€79,738
down €79,738 (-63.3%), from €125,870 to €46,132
of which Other amounts receivable: -€57,850
- Stocks and contracts -€75,381
down €75,381 (-38.8%), from €194,131 to €118,750
of which Stocks: -€47,077
- Cash -€37,448
down €37,448 (-11.5%), from €326,045 to €288,597
mainly Contributions, distributions and other (-€560,000) and Trade debts (-€138,555)
- Tangible fixed assets -€17,831
down €17,831 (-42.5%), from €41,973 to €24,142
of which Furniture and vehicles: -€16,787
- Intangible fixed assets -€15,000
down €15,000 (-12.2%), from €123,177 to €108,177
- Reserves -€286,804
down €286,804 (-50.9%), from €563,505 to €276,700
- Debts after one year +€168,166
new in 2025: €168,166
- Trade debts -€138,555
down €138,555 (-98.3%), from €140,896 to €2,342
- Short-term financial debts -€99,546
no longer reported in 2025 (was €99,546)
- Other debts +€67,797
up €67,797 (+16181.4%), from €419 to €68,216
- Gross operating margin +€60,571
up €60,571 (+16.1%), from €377,216 to €437,786
- Taxes +€21,843
up €21,843 (+27.1%), from €80,649 to €102,492
- Financial charges +€12,570
up €12,570 (+2780.5%), from €452 to €13,022
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 | €812,133 | €586,868 | -€225,265 | -27.7% |
| Fixed assets | 21/28 | €165,151 | €132,319 | -€32,831 | -19.9% |
| Intangible fixed assets | 21 | €123,177 | €108,177 | -€15,000 | -12.2% |
| Tangible fixed assets | 22/27 | €41,973 | €24,142 | -€17,831 | -42.5% |
| Plant, machinery and equipment | 23 | €4,919 | €3,875 | -€1,044 | -21.2% |
| Furniture and vehicles | 24 | €37,055 | €20,267 | -€16,787 | -45.3% |
| Current assets | 29/58 | €646,983 | €454,549 | -€192,434 | -29.7% |
| Stocks and contracts in progress | 3 | €194,131 | €118,750 | -€75,381 | -38.8% |
| Stocks | 30/36 | €165,827 | €118,750 | -€47,077 | -28.4% |
| Contracts in progress | 37 | €28,304 | - | -€28,304 | |
| Amounts receivable within one year | 40/41 | €125,870 | €46,132 | -€79,738 | -63.3% |
| Trade receivables | 40 | €49,329 | €27,441 | -€21,888 | -44.4% |
| Other amounts receivable | 41 | €76,541 | €18,691 | -€57,850 | -75.6% |
| Cash at bank and in hand | 54/58 | €326,045 | €288,597 | -€37,448 | -11.5% |
| Deferred charges and accrued income | 490/1 | €936 | €1,070 | +€133 | +14.3% |
| Total equity and liabilities | 10/49 | €812,133 | €586,868 | -€225,265 | -27.7% |
| Equity | 10/15 | €568,505 | €281,700 | -€286,804 | -50.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €563,505 | €276,700 | -€286,804 | -50.9% |
| Distributable reserves | 133 | €563,505 | €276,700 | -€286,804 | -50.9% |
| Amounts payable | 17/49 | €243,628 | €305,168 | +€61,539 | +25.3% |
| Amounts payable after more than one year | 17 | - | €168,166 | +€168,166 | |
| Financial debts | 170/4 | - | €168,166 | +€168,166 | |
| Amounts payable within one year | 42/48 | €243,628 | €137,002 | -€106,627 | -43.8% |
| Current portion of amounts payable after more than one year | 42 | - | €47,468 | +€47,468 | |
| Financial debts | 43 | €99,546 | - | -€99,546 | |
| Credit institutions | 430/8 | €99,546 | - | -€99,546 | |
| Trade debts | 44 | €140,896 | €2,342 | -€138,555 | -98.3% |
| Suppliers | 440/4 | €140,896 | €2,342 | -€138,555 | -98.3% |
| Advances received on contracts in progress | 46 | €2,767 | €114 | -€2,654 | -95.9% |
| Taxes, remuneration and social security | 45 | - | €18,863 | +€18,863 | |
| Taxes | 450/3 | - | €15,999 | +€15,999 | |
| Remuneration and social security | 454/9 | - | €2,864 | +€2,864 | |
| Other amounts payable | 47/48 | €419 | €68,216 | +€67,797 | +16181.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,807 | €32,831 | +€3,024 | +10.1% |
| Other operating charges | 640/8 | €12,986 | €16,543 | +€3,557 | +27.4% |
| Gross operating margin | 9900 | €377,216 | €437,786 | +€60,571 | +16.1% |
| Operating profit (loss) | 9901 | €334,423 | €388,413 | +€53,990 | +16.1% |
| Financial income | 75/76B | - | €298 | +€298 | |
| Recurring financial income | 75 | - | €298 | +€298 | |
| Financial charges | 65/66B | €452 | €13,022 | +€12,570 | +2780.5% |
| Recurring financial charges | 65 | €452 | €13,022 | +€12,570 | +2780.5% |
| Profit (loss) for the period before taxes | 9903 | €333,971 | €375,688 | +€41,717 | +12.5% |
| Income taxes | 67/77 | €80,649 | €102,492 | +€21,843 | +27.1% |
| Profit (loss) for the period | 9904 | €253,321 | €273,196 | +€19,874 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €253,321 | €273,196 | +€19,874 | +7.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.