BONHOMME: 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.
BONHOMME
Largest movements
- Tangible fixed assets -€30,572
down €30,572 (-10.1%), from €304,044 to €273,472
of which Land and buildings: -€27,268
- Cash +€19,514
up €19,514 (+648%), from €3,013 to €22,527
mainly Current portion of long-term debt (+€60,000) and Depreciation (+€30,572)
- Profit (loss) carried forward -€71,095
down €71,095 (-63.4%), from -€112,090 to -€183,185
- Current portion of long-term debt +€60,000
new in 2025: €60,000
- Gross operating margin -€19,027
down €19,027 (-116%), from -€16,349 to -€35,376
- Staff costs -€9,627
down €9,627 (-99.3%), from €9,695 to €68
- Financial charges +€1,990
up €1,990 (+121%), from €1,639 to €3,630
of which Financial charges: +€1,891
- Depreciation -€685
down €685 (-2.2%), from €31,256 to €30,572
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 | €313,270 | €300,728 | -€12,542 | -4.0% |
| Fixed assets | 21/28 | €306,228 | €275,556 | -€30,671 | -10.0% |
| Tangible fixed assets | 22/27 | €304,044 | €273,472 | -€30,572 | -10.1% |
| Land and buildings | 22 | €298,101 | €270,833 | -€27,268 | -9.1% |
| Plant, machinery and equipment | 23 | €2,496 | €1,405 | -€1,091 | -43.7% |
| Furniture and vehicles | 24 | €3,447 | €1,234 | -€2,213 | -64.2% |
| Financial fixed assets | 28 | €2,184 | €2,084 | -€100 | -4.6% |
| Current assets | 29/58 | €7,042 | €25,171 | +€18,129 | +257% |
| Amounts receivable within one year | 40/41 | €995 | €58 | -€938 | -94.2% |
| Trade receivables | 40 | €851 | - | -€851 | |
| Other amounts receivable | 41 | €145 | €58 | -€87 | -60.2% |
| Cash at bank and in hand | 54/58 | €3,013 | €22,527 | +€19,514 | +648% |
| Deferred charges and accrued income | 490/1 | €3,034 | €2,587 | -€447 | -14.7% |
| Total equity and liabilities | 10/49 | €313,270 | €300,728 | -€12,542 | -4.0% |
| Equity | 10/15 | €205,463 | €134,368 | -€71,095 | -34.6% |
| Contributions | 10/11 | €49,232 | €49,232 | = | 0.0% |
| Reserves | 13 | €268,321 | €268,321 | = | 0.0% |
| Distributable reserves | 133 | €268,321 | €268,321 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,090 | -€183,185 | -€71,095 | -63.4% |
| Amounts payable | 17/49 | €107,807 | €166,360 | +€58,553 | +54.3% |
| Amounts payable after more than one year | 17 | €934 | - | -€934 | |
| Other amounts payable | 178/9 | €934 | - | -€934 | |
| Amounts payable within one year | 42/48 | €100,908 | €161,298 | +€60,390 | +59.8% |
| Current portion of amounts payable after more than one year | 42 | - | €60,000 | +€60,000 | |
| Trade debts | 44 | - | €944 | +€944 | |
| Suppliers | 440/4 | - | €944 | +€944 | |
| Taxes, remuneration and social security | 45 | €90 | €90 | = | 0.0% |
| Taxes | 450/3 | €90 | €90 | = | 0.0% |
| Other amounts payable | 47/48 | €100,818 | €100,264 | -€555 | -0.6% |
| Accrued charges and deferred income | 492/3 | €5,965 | €5,062 | -€903 | -15.1% |
| Remuneration, social security and pensions | 62 | €9,695 | €68 | -€9,627 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,256 | €30,572 | -€685 | -2.2% |
| Other operating charges | 640/8 | €1,741 | €1,469 | -€272 | -15.6% |
| Gross operating margin | 9900 | -€16,349 | -€35,376 | -€19,027 | -116% |
| Operating profit (loss) | 9901 | -€59,042 | -€67,485 | -€8,443 | -14.3% |
| Financial income | 75/76B | €135 | €19 | -€116 | -85.7% |
| Recurring financial income | 75 | €135 | €19 | -€116 | -85.7% |
| Financial charges | 65/66B | €1,639 | €3,630 | +€1,990 | +121% |
| Recurring financial charges | 65 | €1,639 | €3,530 | +€1,891 | +115% |
| Non-recurring financial charges | 66B | - | €100 | +€100 | |
| Profit (loss) for the period before taxes | 9903 | -€60,546 | -€71,095 | -€10,549 | -17.4% |
| Profit (loss) for the period | 9904 | -€60,546 | -€71,095 | -€10,549 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,546 | -€71,095 | -€10,549 | -17.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.