BONIMA: 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.
BONIMA
Largest movements
- Tangible fixed assets +€46,142
up €46,142 (+2537.3%), from €1,819 to €47,961
of which Furniture and vehicles: +€44,667
- Cash -€32,426
down €32,426 (-52.0%), from €62,393 to €29,967
mainly Investment in fixed assets (net) (-€53,818) and Contributions, distributions and other (-€48,344)
- Receivables within one year +€1,837
up €1,837 (+16.6%), from €11,080 to €12,917
of which Trade receivables: +€2,515
- Deferred charges and accrued income -€1,311
down €1,311 (-43.7%), from €3,000 to €1,689
- Tax, wage and social debts +€21,645
up €21,645 (+821.3%), from €2,635 to €24,281
of which Taxes: +€21,272
- Other debts -€8,884
down €8,884 (-15.7%), from €56,547 to €47,663
- Trade debts +€1,798
up €1,798 (+219.2%), from €820 to €2,618
- Depreciation +€7,100
up €7,100 (+1232.6%), from €576 to €7,676
- Gross operating margin +€5,623
up €5,623 (+8.1%), from €69,762 to €75,385
- Taxes +€965
up €965 (+5.6%), from €17,322 to €18,287
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 | €78,291 | €92,533 | +€14,242 | +18.2% |
| Fixed assets | 21/28 | €1,819 | €47,961 | +€46,142 | +2537.3% |
| Tangible fixed assets | 22/27 | €1,819 | €47,961 | +€46,142 | +2537.3% |
| Plant, machinery and equipment | 23 | - | €1,476 | +€1,476 | |
| Furniture and vehicles | 24 | €1,819 | €46,485 | +€44,667 | +2456.2% |
| Current assets | 29/58 | €76,473 | €44,572 | -€31,901 | -41.7% |
| Amounts receivable within one year | 40/41 | €11,080 | €12,917 | +€1,837 | +16.6% |
| Trade receivables | 40 | €10,402 | €12,917 | +€2,515 | +24.2% |
| Other amounts receivable | 41 | €678 | €0 | -€678 | -100.0% |
| Cash at bank and in hand | 54/58 | €62,393 | €29,967 | -€32,426 | -52.0% |
| Deferred charges and accrued income | 490/1 | €3,000 | €1,689 | -€1,311 | -43.7% |
| Total equity and liabilities | 10/49 | €78,291 | €92,533 | +€14,242 | +18.2% |
| Equity | 10/15 | €17,971 | €17,971 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,971 | €14,971 | = | 0.0% |
| Distributable reserves | 133 | €14,971 | €14,971 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €60,320 | €74,562 | +€14,242 | +23.6% |
| Amounts payable within one year | 42/48 | €60,003 | €74,562 | +€14,559 | +24.3% |
| Trade debts | 44 | €820 | €2,618 | +€1,798 | +219.2% |
| Suppliers | 440/4 | €820 | €2,618 | +€1,798 | +219.2% |
| Taxes, remuneration and social security | 45 | €2,635 | €24,281 | +€21,645 | +821.3% |
| Taxes | 450/3 | €2,635 | €23,907 | +€21,272 | +807.2% |
| Remuneration and social security | 454/9 | €0 | €373 | +€373 | |
| Other amounts payable | 47/48 | €56,547 | €47,663 | -€8,884 | -15.7% |
| Accrued charges and deferred income | 492/3 | €317 | €0 | -€317 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €576 | €7,676 | +€7,100 | +1232.6% |
| Other operating charges | 640/8 | €168 | €365 | +€197 | +117.2% |
| Gross operating margin | 9900 | €69,762 | €75,385 | +€5,623 | +8.1% |
| Operating profit (loss) | 9901 | €69,018 | €67,344 | -€1,674 | -2.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €415 | €713 | +€299 | +72.0% |
| Recurring financial charges | 65 | €415 | €713 | +€299 | +72.0% |
| Profit (loss) for the period before taxes | 9903 | €68,603 | €66,631 | -€1,973 | -2.9% |
| Income taxes | 67/77 | €17,322 | €18,287 | +€965 | +5.6% |
| Profit (loss) for the period | 9904 | €51,281 | €48,344 | -€2,937 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,281 | €48,344 | -€2,937 | -5.7% |
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 29 September 2026 via checked.be.