BONHIVERS: 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.
BONHIVERS
Largest movements
- Cash -€403,690
down €403,690 (-32.2%), from €1.3m to €848,673
mainly Contributions, distributions and other (-€497,324) and Receivables within one year (-€361,465)
- Receivables within one year +€361,465
up €361,465 (+252.6%), from €143,092 to €504,557
of which Other amounts receivable: +€198,220
- Current investments +€140,000
up €140,000 (+10.3%), from €1.4m to €1.5m
- Tangible fixed assets -€46,437
down €46,437 (-16.9%), from €275,519 to €229,082
of which Furniture and vehicles: -€47,970
- Other debts +€383,923
up €383,923 (+337.9%), from €113,618 to €497,541
- Accrued charges and deferred income -€234,957
down €234,957 (-28.2%), from €834,475 to €599,518
- Reserves -€206,554
down €206,554 (-11.7%), from €1.8m to €1.6m
of which Distributable reserves: -€206,554
- Trade debts +€157,295
up €157,295 (+183.8%), from €85,578 to €242,873
- Gross operating margin +€134,611
up €134,611 (+34.3%), from €392,962 to €527,573
- Taxes +€37,124
up €37,124 (+29.6%), from €125,498 to €162,622
- Financial charges +€13,891
up €13,891 (+403.2%), from €3,445 to €17,337
of which Non-recurring financial charges: +€10,017
- Other operating charges +€9,058
up €9,058 (+599.8%), from €1,510 to €10,568
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 | €4,199,236 | €4,281,407 | +€82,171 | +2.0% |
| Fixed assets | 21/28 | €277,168 | €230,331 | -€46,837 | -16.9% |
| Intangible fixed assets | 21 | €1,599 | €1,199 | -€400 | -25.0% |
| Tangible fixed assets | 22/27 | €275,519 | €229,082 | -€46,437 | -16.9% |
| Land and buildings | 22 | €104,047 | €101,670 | -€2,377 | -2.3% |
| Furniture and vehicles | 24 | €171,391 | €123,421 | -€47,970 | -28.0% |
| Other tangible fixed assets | 26 | €82 | €3,992 | +€3,910 | +4789.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €3,922,068 | €4,051,076 | +€129,008 | +3.3% |
| Amounts receivable after more than one year | 29 | €1,135,000 | €1,135,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,135,000 | €1,135,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €143,092 | €504,557 | +€361,465 | +252.6% |
| Trade receivables | 40 | €12,544 | €175,789 | +€163,245 | +1301.4% |
| Other amounts receivable | 41 | €130,548 | €328,768 | +€198,220 | +151.8% |
| Current investments | 50/53 | €1,360,000 | €1,500,000 | +€140,000 | +10.3% |
| Cash at bank and in hand | 54/58 | €1,252,363 | €848,673 | -€403,690 | -32.2% |
| Deferred charges and accrued income | 490/1 | €31,614 | €62,846 | +€31,233 | +98.8% |
| Total equity and liabilities | 10/49 | €4,199,236 | €4,281,407 | +€82,171 | +2.0% |
| Equity | 10/15 | €2,704,216 | €2,497,662 | -€206,554 | -7.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,763,913 | €1,557,359 | -€206,554 | -11.7% |
| 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 | €1,762,053 | €1,555,499 | -€206,554 | -11.7% |
| Profit (loss) carried forward | 14 | €927,903 | €927,903 | = | 0.0% |
| Provisions and deferred taxes | 16 | €54,245 | €54,245 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €54,245 | €54,245 | = | 0.0% |
| Pensions and similar obligations | 160 | €54,245 | €54,245 | = | 0.0% |
| Amounts payable | 17/49 | €1,440,776 | €1,729,501 | +€288,725 | +20.0% |
| Amounts payable after more than one year | 17 | €82,765 | €59,141 | -€23,625 | -28.5% |
| Financial debts | 170/4 | €82,765 | €59,141 | -€23,625 | -28.5% |
| Amounts payable within one year | 42/48 | €523,535 | €1,070,842 | +€547,307 | +104.5% |
| Current portion of amounts payable after more than one year | 42 | €22,653 | €23,625 | +€972 | +4.3% |
| Financial debts | 43 | €970 | - | -€970 | |
| Credit institutions | 430/8 | €970 | - | -€970 | |
| Trade debts | 44 | €85,578 | €242,873 | +€157,295 | +183.8% |
| Suppliers | 440/4 | €85,578 | €242,873 | +€157,295 | +183.8% |
| Taxes, remuneration and social security | 45 | €300,718 | €306,804 | +€6,086 | +2.0% |
| Taxes | 450/3 | €285,082 | €298,470 | +€13,388 | +4.7% |
| Remuneration and social security | 454/9 | €15,636 | €8,333 | -€7,302 | -46.7% |
| Other amounts payable | 47/48 | €113,618 | €497,541 | +€383,923 | +337.9% |
| Accrued charges and deferred income | 492/3 | €834,475 | €599,518 | -€234,957 | -28.2% |
| Non-recurring operating income | 76A | - | €31,800 | +€31,800 | |
| Remuneration, social security and pensions | 62 | €62,213 | €67,103 | +€4,890 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,493 | €48,342 | -€3,152 | -6.1% |
| Other operating charges | 640/8 | €1,510 | €10,568 | +€9,058 | +599.8% |
| Non-recurring operating charges | 66A | - | €1,022 | +€1,022 | |
| Gross operating margin | 9900 | €392,962 | €527,573 | +€134,611 | +34.3% |
| Operating profit (loss) | 9901 | €277,746 | €400,539 | +€122,793 | +44.2% |
| Financial income | 75/76B | €70,741 | €70,190 | -€550 | -0.8% |
| Recurring financial income | 75 | €70,741 | €70,190 | -€550 | -0.8% |
| Financial charges | 65/66B | €3,445 | €17,337 | +€13,891 | +403.2% |
| Recurring financial charges | 65 | €3,445 | €7,320 | +€3,875 | +112.5% |
| Non-recurring financial charges | 66B | - | €10,017 | +€10,017 | |
| Profit (loss) for the period before taxes | 9903 | €345,041 | €453,393 | +€108,352 | +31.4% |
| Income taxes | 67/77 | €125,498 | €162,622 | +€37,124 | +29.6% |
| Profit (loss) for the period | 9904 | €219,543 | €290,770 | +€71,228 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €219,543 | €290,770 | +€71,228 | +32.4% |
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 7 October 2026 via checked.be.