BONEM BEHEER: 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.
What changed
BONEM BEHEER
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€196,991
2024 · -€95,270+€292,261
Equity
€1.5m
2024 · €1.3m+€196,991
Cash
€21,218
2024 · €14,334+€6,884
Balance sheet total
€7.0m
2024 · €11.3m-€4.3m
Largest movements
Assets
- Receivables after one year -€4.1m
down €4.1m (-39.3%), from €10.4m to €6.3m
- Deferred charges and accrued income -€286,661
down €286,661 (-98.8%), from €290,268 to €3,608
- Financial fixed assets +€169,671
up €169,671 (+65.2%), from €260,300 to €429,971
Equity and liabilities
- Other debts -€3.9m
down €3.9m (-42.1%), from €9.3m to €5.4m
- Short-term financial debts -€500,000
down €500,000 (-100%), from €500,000 to €0
- Profit (loss) carried forward +€155,543
up €155,543, from -€155,543 to €0
Income statement
- Taxes -€666,081
down €666,081, from €608,092 to -€57,989
- Gross operating margin -€336,036
down €336,036 (-59.6%), from €563,966 to €227,930
- Financial charges +€76,614
up €76,614 (+45.7%), from €167,548 to €244,162
- Financial income +€16,013
up €16,013 (+5.5%), from €289,033 to €305,046
- Depreciation -€14,394
down €14,394 (-13.4%), from €107,270 to €92,876
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.
Result 2024
-€95,270
Gross operating margin
-€336,036
Staff costs
+€8,379
Depreciation
+€14,394
Other operating charges
+€11
Other operating items
+€33
Financial income
+€16,013
Financial charges
-€76,614
Taxes
+€666,081
Result 2025
€196,991
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€676,555
Investment
-€169,671
Financing
-€500,000
Cash 2024
€14,334
From operations (derived)
+€676,555
Net result for the year
+€196,991
Depreciation
+€92,876
Receivables after one year
+€4.1m
Smaller working-capital items
-€8,687
Deferred charges and accrued income
+€286,661
Tax, wage and social debts
-€60,563
Other debts
-€3.9m
Accrued charges and deferred income
-€17,577
Investment (derived)
-€169,671
Investment in fixed assets (net)
-€169,671
Financing
-€500,000
Short-term financial debts
-€500,000
Cash 2025
€21,218
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,284,528 | €6,987,758 | -€4.3m | -38.1% |
| Fixed assets | 21/28 | €562,107 | €638,902 | +€76,795 | +13.7% |
| Tangible fixed assets | 22/27 | €301,807 | €208,932 | -€92,876 | -30.8% |
| Furniture and vehicles | 24 | €301,807 | €208,932 | -€92,876 | -30.8% |
| Financial fixed assets | 28 | €260,300 | €429,971 | +€169,671 | +65.2% |
| Current assets | 29/58 | €10,722,420 | €6,348,856 | -€4.4m | -40.8% |
| Amounts receivable after more than one year | 29 | €10,416,526 | €6,323,826 | -€4.1m | -39.3% |
| Other amounts receivable | 291 | €10,416,526 | €6,323,826 | -€4.1m | -39.3% |
| Amounts receivable within one year | 40/41 | €1,292 | €205 | -€1,087 | -84.2% |
| Trade receivables | 40 | €1,292 | €0 | -€1,292 | -100% |
| Other amounts receivable | 41 | €0 | €205 | +€205 | |
| Cash at bank and in hand | 54/58 | €14,334 | €21,218 | +€6,884 | +48.0% |
| Deferred charges and accrued income | 490/1 | €290,268 | €3,608 | -€286,661 | -98.8% |
| Total equity and liabilities | 10/49 | €11,284,528 | €6,987,758 | -€4.3m | -38.1% |
| Equity | 10/15 | €1,298,994 | €1,495,985 | +€196,991 | +15.2% |
| Contributions | 10/11 | €667,480 | €667,480 | = | 0.0% |
| Reserves | 13 | €787,057 | €828,505 | +€41,448 | +5.3% |
| Tax-exempt reserves | 132 | €1,899 | €1,899 | = | 0.0% |
| Distributable reserves | 133 | €785,157 | €826,606 | +€41,448 | +5.3% |
| Profit (loss) carried forward | 14 | -€155,543 | €0 | +€155,543 | |
| Amounts payable | 17/49 | €9,985,534 | €5,491,773 | -€4.5m | -45.0% |
| Amounts payable within one year | 42/48 | €9,873,714 | €5,397,531 | -€4.5m | -45.3% |
| Financial debts | 43 | €500,000 | €0 | -€500,000 | -100% |
| Credit institutions | 430/8 | €500,000 | €0 | -€500,000 | -100% |
| Trade debts | 44 | €16,806 | €7,032 | -€9,775 | -58.2% |
| Suppliers | 440/4 | €16,806 | €7,032 | -€9,775 | -58.2% |
| Taxes, remuneration and social security | 45 | €71,470 | €10,906 | -€60,563 | -84.7% |
| Taxes | 450/3 | €65,469 | €6,563 | -€58,906 | -90.0% |
| Remuneration and social security | 454/9 | €6,001 | €4,343 | -€1,658 | -27.6% |
| Other amounts payable | 47/48 | €9,285,438 | €5,379,593 | -€3.9m | -42.1% |
| Accrued charges and deferred income | 492/3 | €111,820 | €94,243 | -€17,577 | -15.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €63,226 | €54,847 | -€8,379 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,270 | €92,876 | -€14,394 | -13.4% |
| Other operating charges | 640/8 | €2,100 | €2,089 | -€11 | -0.5% |
| Non-recurring operating charges | 66A | €33 | €0 | -€33 | -100% |
| Gross operating margin | 9900 | €563,966 | €227,930 | -€336,036 | -59.6% |
| Operating profit (loss) | 9901 | €391,337 | €78,118 | -€313,219 | -80.0% |
| Financial income | 75/76B | €289,033 | €305,046 | +€16,013 | +5.5% |
| Recurring financial income | 75 | €289,033 | €305,046 | +€16,013 | +5.5% |
| Financial charges | 65/66B | €167,548 | €244,162 | +€76,614 | +45.7% |
| Recurring financial charges | 65 | €167,548 | €244,162 | +€76,614 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €512,823 | €139,002 | -€373,820 | -72.9% |
| Income taxes | 67/77 | €608,092 | -€57,989 | -€666,081 | |
| Profit (loss) for the period | 9904 | -€95,270 | €196,991 | +€292,261 | |
| Profit (loss) for the period to be appropriated | 9905 | -€95,270 | €196,991 | +€292,261 |
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 19 October 2026 via checked.be.