BONIM: 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.
BONIM
Largest movements
- Cash +€108,942
up €108,942 (+44.3%), from €245,721 to €354,663
mainly Net result for the year (+€69,092) and Receivables within one year (+€15,558)
- Tangible fixed assets -€23,686
down €23,686 (-22.0%), from €107,715 to €84,030
of which Land and buildings: -€42,357
- Receivables within one year -€15,558
down €15,558 (-41.9%), from €37,100 to €21,542
of which Trade receivables: -€16,705
- Profit (loss) carried forward +€69,092
up €69,092 (+84.3%), from -€82,008 to -€12,916
- Gross operating margin +€88,427
up €88,427, from -€1,937 to €86,489
- Depreciation -€8,017
down €8,017 (-43.4%), from €18,455 to €10,438
- Taxes +€1,736
up €1,736 (+1230.1%), from €141 to €1,877
- Other operating charges +€1,616
up €1,616 (+38.2%), from €4,230 to €5,846
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 | €392,731 | €462,455 | +€69,723 | +17.8% |
| Fixed assets | 21/28 | €108,099 | €84,413 | -€23,686 | -21.9% |
| Tangible fixed assets | 22/27 | €107,715 | €84,030 | -€23,686 | -22.0% |
| Land and buildings | 22 | €54,256 | €11,899 | -€42,357 | -78.1% |
| Plant, machinery and equipment | 23 | €27,348 | €22,502 | -€4,846 | -17.7% |
| Furniture and vehicles | 24 | €26,112 | €49,629 | +€23,517 | +90.1% |
| Financial fixed assets | 28 | €383 | €383 | = | 0.0% |
| Current assets | 29/58 | €284,632 | €378,041 | +€93,409 | +32.8% |
| Amounts receivable within one year | 40/41 | €37,100 | €21,542 | -€15,558 | -41.9% |
| Trade receivables | 40 | €34,515 | €17,810 | -€16,705 | -48.4% |
| Other amounts receivable | 41 | €2,585 | €3,732 | +€1,147 | +44.4% |
| Cash at bank and in hand | 54/58 | €245,721 | €354,663 | +€108,942 | +44.3% |
| Deferred charges and accrued income | 490/1 | €1,812 | €1,836 | +€25 | +1.4% |
| Total equity and liabilities | 10/49 | €392,731 | €462,455 | +€69,723 | +17.8% |
| Equity | 10/15 | €387,550 | €456,642 | +€69,092 | +17.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €407,558 | €407,558 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €401,358 | €401,358 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,008 | -€12,916 | +€69,092 | +84.3% |
| Amounts payable | 17/49 | €5,182 | €5,813 | +€632 | +12.2% |
| Amounts payable within one year | 42/48 | €5,074 | €5,813 | +€740 | +14.6% |
| Trade debts | 44 | €3,194 | €4,694 | +€1,500 | +47.0% |
| Suppliers | 440/4 | €3,194 | €4,694 | +€1,500 | +47.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,879 | €1,119 | -€760 | -40.5% |
| Accrued charges and deferred income | 492/3 | €108 | - | -€108 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,455 | €10,438 | -€8,017 | -43.4% |
| Other operating charges | 640/8 | €4,230 | €5,846 | +€1,616 | +38.2% |
| Gross operating margin | 9900 | -€1,937 | €86,489 | +€88,427 | |
| Operating profit (loss) | 9901 | -€24,622 | €70,206 | +€94,828 | |
| Financial income | 75/76B | €1,428 | €990 | -€439 | -30.7% |
| Recurring financial income | 75 | €1,428 | €990 | -€439 | -30.7% |
| Financial charges | 65/66B | €279 | €226 | -€53 | -18.9% |
| Recurring financial charges | 65 | €279 | €226 | -€53 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,473 | €70,969 | +€94,442 | |
| Income taxes | 67/77 | €141 | €1,877 | +€1,736 | +1230.1% |
| Profit (loss) for the period | 9904 | -€23,614 | €69,092 | +€92,706 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,614 | €69,092 | +€92,706 |
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 5 October 2026 via checked.be.