BONIFACIUS: 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.
BONIFACIUS
Largest movements
- Tangible fixed assets +€9,660
up €9,660 (+75.4%), from €12,817 to €22,477
of which Plant, machinery and equipment: +€6,381
- Cash -€4,663
down €4,663 (-18.5%), from €25,244 to €20,581
mainly Investment in fixed assets (net) (-€14,193) and Net result for the year (-€10,400)
- Receivables within one year +€835
up €835 (+4.2%), from €20,027 to €20,862
of which Other amounts receivable: +€977
- Other debts +€19,512
up €19,512 (+12.2%), from €159,568 to €179,080
- Profit (loss) carried forward -€10,400
down €10,400 (-6.7%), from -€156,383 to -€166,783
- Accrued charges and deferred income -€4,241
down €4,241 (-100%), from €4,241 to €0
- Trade debts +€3,307
up €3,307 (+20.6%), from €16,081 to €19,388
- Tax, wage and social debts -€1,771
down €1,771 (-18.0%), from €9,839 to €8,067
of which Taxes: -€2,043
- Gross operating margin -€15,279
down €15,279 (-25.0%), from €61,098 to €45,819
- Depreciation -€6,694
down €6,694 (-59.6%), from €11,227 to €4,533
- Financial income -€2,436
down €2,436 (-99.9%), from €2,438 to €3
- Staff costs +€1,617
up €1,617 (+3.9%), from €41,171 to €42,788
- Other operating charges +€1,242
up €1,242 (+18.8%), from €6,610 to €7,853
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 | €58,399 | €64,805 | +€6,406 | +11.0% |
| Fixed assets | 21/28 | €12,817 | €22,477 | +€9,660 | +75.4% |
| Tangible fixed assets | 22/27 | €12,817 | €22,477 | +€9,660 | +75.4% |
| Plant, machinery and equipment | 23 | €171 | €6,552 | +€6,381 | +3,740% |
| Furniture and vehicles | 24 | €1,726 | €0 | -€1,726 | -100% |
| Other tangible fixed assets | 26 | €10,920 | €15,925 | +€5,005 | +45.8% |
| Current assets | 29/58 | €45,582 | €42,328 | -€3,254 | -7.1% |
| Amounts receivable within one year | 40/41 | €20,027 | €20,862 | +€835 | +4.2% |
| Trade receivables | 40 | €19,432 | €19,289 | -€143 | -0.7% |
| Other amounts receivable | 41 | €595 | €1,573 | +€977 | +164% |
| Cash at bank and in hand | 54/58 | €25,244 | €20,581 | -€4,663 | -18.5% |
| Deferred charges and accrued income | 490/1 | €311 | €885 | +€574 | +185% |
| Total equity and liabilities | 10/49 | €58,399 | €64,805 | +€6,406 | +11.0% |
| Equity | 10/15 | -€131,331 | -€141,731 | -€10,400 | -7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,452 | €6,452 | = | 0.0% |
| Distributable reserves | 133 | €6,452 | €6,452 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,383 | -€166,783 | -€10,400 | -6.7% |
| Amounts payable | 17/49 | €189,729 | €206,536 | +€16,807 | +8.9% |
| Amounts payable within one year | 42/48 | €185,488 | €206,536 | +€21,048 | +11.3% |
| Trade debts | 44 | €16,081 | €19,388 | +€3,307 | +20.6% |
| Suppliers | 440/4 | €16,081 | €19,388 | +€3,307 | +20.6% |
| Taxes, remuneration and social security | 45 | €9,839 | €8,067 | -€1,771 | -18.0% |
| Taxes | 450/3 | €3,850 | €1,807 | -€2,043 | -53.1% |
| Remuneration and social security | 454/9 | €5,989 | €6,261 | +€271 | +4.5% |
| Other amounts payable | 47/48 | €159,568 | €179,080 | +€19,512 | +12.2% |
| Accrued charges and deferred income | 492/3 | €4,241 | €0 | -€4,241 | -100% |
| Remuneration, social security and pensions | 62 | €41,171 | €42,788 | +€1,617 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,227 | €4,533 | -€6,694 | -59.6% |
| Other operating charges | 640/8 | €6,610 | €7,853 | +€1,242 | +18.8% |
| Gross operating margin | 9900 | €61,098 | €45,819 | -€15,279 | -25.0% |
| Operating profit (loss) | 9901 | €2,090 | -€9,355 | -€11,445 | |
| Financial income | 75/76B | €2,438 | €3 | -€2,436 | -99.9% |
| Recurring financial income | 75 | €2,438 | €3 | -€2,436 | -99.9% |
| Financial charges | 65/66B | €156 | €1,048 | +€892 | +572% |
| Recurring financial charges | 65 | €156 | €1,048 | +€892 | +572% |
| Profit (loss) for the period before taxes | 9903 | €4,372 | -€10,400 | -€14,773 | |
| Profit (loss) for the period | 9904 | €4,372 | -€10,400 | -€14,773 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,372 | -€10,400 | -€14,773 |
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 15 October 2026 via checked.be.