BONAVENTURE: 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.
BONAVENTURE
Largest movements
- Receivables within one year +€24,162
up €24,162 (+88.3%), from €27,375 to €51,537
of which Other amounts receivable: +€12,162
- Cash -€10,913
down €10,913 (-31.5%), from €34,611 to €23,698
mainly Receivables within one year (-€24,162) and Investment in fixed assets (net) (-€10,189)
- Tangible fixed assets +€7,839
up €7,839 (+182.7%), from €4,290 to €12,129
of which Furniture and vehicles: +€8,356
- Profit (loss) carried forward +€21,362
up €21,362 (+134.3%), from €15,905 to €37,267
- Advances received -€8,000
no longer reported in 2025 (was €8,000)
- Tax, wage and social debts +€4,671
new in 2025: €4,671
- Trade debts +€2,456
up €2,456 (+69.0%), from €3,559 to €6,016
- Gross operating margin +€25,343
up €25,343 (+762.1%), from €3,325 to €28,668
- Taxes +€4,671
new in 2025: €4,671
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 | €67,928 | €88,414 | +€20,486 | +30.2% |
| Fixed assets | 21/28 | €5,340 | €13,179 | +€7,839 | +146.8% |
| Tangible fixed assets | 22/27 | €4,290 | €12,129 | +€7,839 | +182.7% |
| Plant, machinery and equipment | 23 | €3,456 | €2,939 | -€517 | -15.0% |
| Furniture and vehicles | 24 | €834 | €9,190 | +€8,356 | +1002.4% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €62,588 | €75,235 | +€12,647 | +20.2% |
| Amounts receivable within one year | 40/41 | €27,375 | €51,537 | +€24,162 | +88.3% |
| Trade receivables | 40 | €9,127 | €21,127 | +€12,000 | +131.5% |
| Other amounts receivable | 41 | €18,248 | €30,410 | +€12,162 | +66.6% |
| Cash at bank and in hand | 54/58 | €34,611 | €23,698 | -€10,913 | -31.5% |
| Deferred charges and accrued income | 490/1 | €602 | - | -€602 | |
| Total equity and liabilities | 10/49 | €67,928 | €88,414 | +€20,486 | +30.2% |
| Equity | 10/15 | €56,365 | €77,727 | +€21,362 | +37.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 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% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,905 | €37,267 | +€21,362 | +134.3% |
| Amounts payable | 17/49 | €11,563 | €10,687 | -€876 | -7.6% |
| Amounts payable within one year | 42/48 | €11,559 | €10,687 | -€872 | -7.5% |
| Trade debts | 44 | €3,559 | €6,016 | +€2,456 | +69.0% |
| Suppliers | 440/4 | €3,559 | €6,016 | +€2,456 | +69.0% |
| Advances received on contracts in progress | 46 | €8,000 | - | -€8,000 | |
| Taxes, remuneration and social security | 45 | - | €4,671 | +€4,671 | |
| Taxes | 450/3 | - | €4,671 | +€4,671 | |
| Accrued charges and deferred income | 492/3 | €4 | - | -€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,074 | €2,350 | +€275 | +13.3% |
| Other operating charges | 640/8 | €199 | €126 | -€73 | -36.6% |
| Gross operating margin | 9900 | €3,325 | €28,668 | +€25,343 | +762.1% |
| Operating profit (loss) | 9901 | €1,052 | €26,192 | +€25,140 | +2389.4% |
| Financial income | 75/76B | €3 | €4 | +€1 | +18.0% |
| Recurring financial income | 75 | €3 | €4 | +€1 | +18.0% |
| Financial charges | 65/66B | €248 | €163 | -€85 | -34.3% |
| Recurring financial charges | 65 | €248 | €163 | -€85 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €808 | €26,033 | +€25,226 | +3123.8% |
| Income taxes | 67/77 | - | €4,671 | +€4,671 | |
| Profit (loss) for the period | 9904 | €808 | €21,362 | +€20,554 | +2545.4% |
| Profit (loss) for the period to be appropriated | 9905 | €808 | €21,362 | +€20,554 | +2545.4% |
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 6 October 2026 via checked.be.