BONEMVELD: 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.
BONEMVELD
Largest movements
- Receivables within one year -€160,291
down €160,291 (-92.9%), from €172,495 to €12,204
of which Trade receivables: -€132,834
- Tangible fixed assets -€16,888
down €16,888 (-1.5%), from €1.2m to €1.1m
of which Land and buildings: -€44,651
- Other debts -€93,266
down €93,266 (-36.9%), from €252,558 to €159,292
- Profit (loss) carried forward -€64,607
new in 2025: -€64,607
- Accrued charges and deferred income -€22,665
down €22,665 (-100%), from €22,665 to €0
- Gross operating margin -€102,046
down €102,046, from €85,975 to -€16,070
- Financial charges -€22,771
down €22,771 (-98.7%), from €23,077 to €305
- Taxes -€8,057
down €8,057 (-88.3%), from €9,122 to €1,065
- Depreciation +€4,574
up €4,574 (+9.0%), from €51,079 to €55,653
- Financial income -€4,036
down €4,036 (-56.9%), from €7,095 to €3,059
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,578,233 | €1,387,798 | -€190,435 | -12.1% |
| Fixed assets | 21/28 | €1,302,455 | €1,285,567 | -€16,888 | -1.3% |
| Tangible fixed assets | 22/27 | €1,162,457 | €1,145,569 | -€16,888 | -1.5% |
| Land and buildings | 22 | €1,126,964 | €1,082,313 | -€44,651 | -4.0% |
| Plant, machinery and equipment | 23 | €3,507 | €39,911 | +€36,404 | +1,038% |
| Furniture and vehicles | 24 | €31,986 | €23,345 | -€8,641 | -27.0% |
| Financial fixed assets | 28 | €139,999 | €139,999 | = | 0.0% |
| Current assets | 29/58 | €275,778 | €102,231 | -€173,547 | -62.9% |
| Amounts receivable within one year | 40/41 | €172,495 | €12,204 | -€160,291 | -92.9% |
| Trade receivables | 40 | €134,160 | €1,326 | -€132,834 | -99.0% |
| Other amounts receivable | 41 | €38,335 | €10,878 | -€27,457 | -71.6% |
| Cash at bank and in hand | 54/58 | €93,447 | €87,460 | -€5,987 | -6.4% |
| Deferred charges and accrued income | 490/1 | €9,836 | €2,567 | -€7,269 | -73.9% |
| Total equity and liabilities | 10/49 | €1,578,233 | €1,387,798 | -€190,435 | -12.1% |
| Equity | 10/15 | €1,182,300 | €1,107,978 | -€74,322 | -6.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,157,300 | €1,147,584 | -€9,716 | -0.8% |
| Tax-exempt reserves | 132 | €233,174 | €223,458 | -€9,716 | -4.2% |
| Distributable reserves | 133 | €924,126 | €924,126 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€64,607 | -€64,607 | |
| Provisions and deferred taxes | 16 | €120,066 | €115,063 | -€5,003 | -4.2% |
| Deferred taxes | 168 | €120,066 | €115,063 | -€5,003 | -4.2% |
| Amounts payable | 17/49 | €275,867 | €164,757 | -€111,111 | -40.3% |
| Amounts payable within one year | 42/48 | €253,202 | €164,757 | -€88,445 | -34.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €643 | €5,028 | +€4,385 | +681% |
| Suppliers | 440/4 | €643 | €5,028 | +€4,385 | +681% |
| Taxes, remuneration and social security | 45 | €0 | €436 | +€436 | |
| Taxes | 450/3 | €0 | €436 | +€436 | |
| Other amounts payable | 47/48 | €252,558 | €159,292 | -€93,266 | -36.9% |
| Accrued charges and deferred income | 492/3 | €22,665 | €0 | -€22,665 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,079 | €55,653 | +€4,574 | +9.0% |
| Other operating charges | 640/8 | €6,379 | €9,290 | +€2,912 | +45.7% |
| Gross operating margin | 9900 | €85,975 | -€16,070 | -€102,046 | |
| Operating profit (loss) | 9901 | €28,518 | -€81,014 | -€109,531 | |
| Financial income | 75/76B | €7,095 | €3,059 | -€4,036 | -56.9% |
| Recurring financial income | 75 | €7,095 | €3,059 | -€4,036 | -56.9% |
| Financial charges | 65/66B | €23,077 | €305 | -€22,771 | -98.7% |
| Recurring financial charges | 65 | €23,077 | €305 | -€22,771 | -98.7% |
| Profit (loss) for the period before taxes | 9903 | €12,536 | -€78,260 | -€90,796 | |
| Transfer from deferred taxes | 780 | €5,003 | €5,003 | = | 0.0% |
| Income taxes | 67/77 | €9,122 | €1,065 | -€8,057 | -88.3% |
| Profit (loss) for the period | 9904 | €8,417 | -€74,322 | -€82,739 | |
| Transfer from tax-exempt reserves | 789 | €9,716 | €9,716 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,132 | -€64,607 | -€82,739 |
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 16 October 2026 via checked.be.