BONEMA: 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.
BONEMA
Largest movements
- Tangible fixed assets -€11,671
down €11,671 (-3.2%), from €365,029 to €353,358
- Other debts +€27,266
up €27,266 (+8.5%), from €319,284 to €346,550
- Debts after one year -€23,854
down €23,854 (-17.4%), from €137,256 to €113,402
- Profit (loss) carried forward -€15,900
down €15,900 (-13.2%), from -€120,860 to -€136,760
No income-statement line moved by more than 1% of the activity.
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 | €365,100 | €353,358 | -€11,741 | -3.2% |
| Fixed assets | 21/28 | €365,029 | €353,358 | -€11,671 | -3.2% |
| Tangible fixed assets | 22/27 | €365,029 | €353,358 | -€11,671 | -3.2% |
| Land and buildings | 22 | €365,029 | €353,358 | -€11,671 | -3.2% |
| Current assets | 29/58 | €71 | - | -€71 | |
| Cash at bank and in hand | 54/58 | €71 | - | -€71 | |
| Total equity and liabilities | 10/49 | €365,100 | €353,358 | -€11,741 | -3.2% |
| Equity | 10/15 | -€114,660 | -€130,560 | -€15,900 | -13.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,860 | -€136,760 | -€15,900 | -13.2% |
| Amounts payable | 17/49 | €479,759 | €483,918 | +€4,159 | +0.9% |
| Amounts payable after more than one year | 17 | €137,256 | €113,402 | -€23,854 | -17.4% |
| Financial debts | 170/4 | €137,256 | €113,402 | -€23,854 | -17.4% |
| Amounts payable within one year | 42/48 | €342,503 | €370,516 | +€28,013 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €23,219 | €23,854 | +€635 | +2.7% |
| Financial debts | 43 | - | €112 | +€112 | |
| Credit institutions | 430/8 | - | €112 | +€112 | |
| Other amounts payable | 47/48 | €319,284 | €346,550 | +€27,266 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,671 | €11,671 | = | 0.0% |
| Other operating charges | 640/8 | €1,139 | - | -€1,139 | |
| Operating profit (loss) | 9901 | -€12,810 | -€11,671 | +€1,139 | +8.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €4,876 | €4,230 | -€646 | -13.3% |
| Recurring financial charges | 65 | €4,876 | €4,230 | -€646 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,684 | -€15,900 | +€1,784 | +10.1% |
| Profit (loss) for the period | 9904 | -€17,684 | -€15,900 | +€1,784 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,684 | -€15,900 | +€1,784 | +10.1% |
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 8 October 2026 via checked.be.