BONEVOITURE MANAGEMENT: 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.
BONEVOITURE MANAGEMENT
Largest movements
- Current investments +€20,000
new in 2024: €20,000
- Cash -€9,860
down €9,860 (-19.8%), from €49,859 to €39,999
mainly Current investments (-€20,000) and Tax, wage and social debts (-€7,426)
- Tangible fixed assets -€721
down €721 (-37.6%), from €1,917 to €1,196
- Reserves +€16,091
up €16,091 (+78.1%), from €20,603 to €36,694
- Tax, wage and social debts -€7,426
down €7,426 (-28.4%), from €26,171 to €18,745
of which Taxes: -€9,752
- Other debts +€1,438
new in 2024: €1,438
- Trade debts -€684
down €684 (-22.8%), from €3,002 to €2,317
- Taxes +€3,685
up €3,685 (+68.0%), from €5,420 to €9,105
- Gross operating margin -€826
down €826 (-3.1%), from €26,677 to €25,851
- Financial income +€504
new in 2024: €504
- Depreciation +€474
up €474 (+192%), from €247 to €721
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,776 | €61,194 | +€9,419 | +18.2% |
| Fixed assets | 21/28 | €1,917 | €1,196 | -€721 | -37.6% |
| Tangible fixed assets | 22/27 | €1,917 | €1,196 | -€721 | -37.6% |
| Furniture and vehicles | 24 | €1,917 | €1,196 | -€721 | -37.6% |
| Current assets | 29/58 | €49,859 | €59,999 | +€10,140 | +20.3% |
| Current investments | 50/53 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €49,859 | €39,999 | -€9,860 | -19.8% |
| Total equity and liabilities | 10/49 | €51,776 | €61,194 | +€9,419 | +18.2% |
| Equity | 10/15 | €22,603 | €38,694 | +€16,091 | +71.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €20,603 | €36,694 | +€16,091 | +78.1% |
| Distributable reserves | 133 | €20,603 | €36,694 | +€16,091 | +78.1% |
| Amounts payable | 17/49 | €29,173 | €22,500 | -€6,673 | -22.9% |
| Amounts payable within one year | 42/48 | €29,173 | €22,500 | -€6,673 | -22.9% |
| Trade debts | 44 | €3,002 | €2,317 | -€684 | -22.8% |
| Suppliers | 440/4 | €3,002 | €2,317 | -€684 | -22.8% |
| Taxes, remuneration and social security | 45 | €26,171 | €18,745 | -€7,426 | -28.4% |
| Taxes | 450/3 | €26,171 | €16,419 | -€9,752 | -37.3% |
| Remuneration and social security | 454/9 | - | €2,326 | +€2,326 | |
| Other amounts payable | 47/48 | - | €1,438 | +€1,438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €247 | €721 | +€474 | +192% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €26,677 | €25,851 | -€826 | -3.1% |
| Operating profit (loss) | 9901 | €26,045 | €24,743 | -€1,303 | -5.0% |
| Financial income | 75/76B | - | €504 | +€504 | |
| Recurring financial income | 75 | - | €504 | +€504 | |
| Financial charges | 65/66B | €23 | €51 | +€28 | +125% |
| Recurring financial charges | 65 | €23 | €51 | +€28 | +125% |
| Profit (loss) for the period before taxes | 9903 | €26,023 | €25,196 | -€826 | -3.2% |
| Income taxes | 67/77 | €5,420 | €9,105 | +€3,685 | +68.0% |
| Profit (loss) for the period | 9904 | €20,603 | €16,091 | -€4,512 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,603 | €16,091 | -€4,512 | -21.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.