BONIME@IMG: 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.
BONIME@IMG
Largest movements
- Current investments +€1.5m
new in 2024: €1.5m
- Stocks and contracts -€764,749
down €764,749 (-78.9%), from €969,360 to €204,612
- Tangible fixed assets +€61,577
up €61,577 (+1281.9%), from €4,804 to €66,381
of which Furniture and vehicles: +€66,381
- Cash +€61,549
up €61,549 (+572.5%), from €10,751 to €72,300
mainly Net result for the year (+€1.0m) and Stocks and contracts (+€764,749)
- Profit (loss) carried forward +€1.0m
up €1.0m (+40.4%), from -€2.6m to -€1.5m
- Debts after one year -€171,608
down €171,608 (-10.2%), from €1.7m to €1.5m
of which Other amounts payable: -€162,509
- Trade debts -€56,606
down €56,606 (-74.6%), from €75,930 to €19,323
- Other debts +€52,035
up €52,035 (+3.2%), from €1.6m to €1.7m
- Gross operating margin +€1.2m
up €1.2m, from -€56,530 to €1.1m
- Financial charges +€35,197
up €35,197 (+1285.3%), from €2,738 to €37,936
- Financial income -€14,212
down €14,212 (-84.0%), from €16,923 to €2,711
- Depreciation +€11,599
up €11,599 (+430.1%), from €2,697 to €14,296
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,060,492 | €1,920,645 | +€860,153 | +81.1% |
| Fixed assets | 21/28 | €7,954 | €69,531 | +€61,577 | +774.2% |
| Tangible fixed assets | 22/27 | €4,804 | €66,381 | +€61,577 | +1281.9% |
| Plant, machinery and equipment | 23 | €2,684 | €0 | -€2,684 | -100.0% |
| Furniture and vehicles | 24 | - | €66,381 | +€66,381 | |
| Other tangible fixed assets | 26 | €2,120 | €0 | -€2,120 | -100.0% |
| Financial fixed assets | 28 | €3,150 | €3,150 | = | 0.0% |
| Current assets | 29/58 | €1,052,538 | €1,851,114 | +€798,576 | +75.9% |
| Stocks and contracts in progress | 3 | €969,360 | €204,612 | -€764,749 | -78.9% |
| Stocks | 30/36 | €969,360 | €204,612 | -€764,749 | -78.9% |
| Amounts receivable within one year | 40/41 | €72,427 | €74,203 | +€1,776 | +2.5% |
| Trade receivables | 40 | €5,149 | €6,909 | +€1,760 | +34.2% |
| Other amounts receivable | 41 | €67,278 | €67,294 | +€16 | 0.0% |
| Current investments | 50/53 | - | €1,500,000 | +€1.5m | |
| Cash at bank and in hand | 54/58 | €10,751 | €72,300 | +€61,549 | +572.5% |
| Total equity and liabilities | 10/49 | €1,060,492 | €1,920,645 | +€860,153 | +81.1% |
| Equity | 10/15 | -€2,546,238 | -€1,510,276 | +€1.0m | +40.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,564,838 | -€1,528,876 | +€1.0m | +40.4% |
| Amounts payable | 17/49 | €3,606,730 | €3,430,921 | -€175,809 | -4.9% |
| Amounts payable after more than one year | 17 | €1,687,567 | €1,515,959 | -€171,608 | -10.2% |
| Financial debts | 170/4 | €1,049,208 | €1,040,109 | -€9,099 | -0.9% |
| Other amounts payable | 178/9 | €638,359 | €475,850 | -€162,509 | -25.5% |
| Amounts payable within one year | 42/48 | €1,919,163 | €1,914,962 | -€4,201 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €8,743 | €9,099 | +€357 | +4.1% |
| Financial debts | 43 | €170 | €170 | = | 0.0% |
| Credit institutions | 430/8 | €170 | €170 | = | 0.0% |
| Trade debts | 44 | €75,930 | €19,323 | -€56,606 | -74.6% |
| Suppliers | 440/4 | €75,930 | €19,323 | -€56,606 | -74.6% |
| Taxes, remuneration and social security | 45 | €212,555 | €212,568 | +€14 | 0.0% |
| Taxes | 450/3 | €209,655 | €209,668 | +€14 | 0.0% |
| Remuneration and social security | 454/9 | €2,900 | €2,900 | = | 0.0% |
| Other amounts payable | 47/48 | €1,621,766 | €1,673,802 | +€52,035 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,697 | €14,296 | +€11,599 | +430.1% |
| Other operating charges | 640/8 | €807 | €7,986 | +€7,179 | +889.6% |
| Gross operating margin | 9900 | -€56,530 | €1,094,707 | +€1.2m | |
| Operating profit (loss) | 9901 | -€60,034 | €1,072,425 | +€1.1m | |
| Financial income | 75/76B | €16,923 | €2,711 | -€14,212 | -84.0% |
| Recurring financial income | 75 | €16,923 | €2,711 | -€14,212 | -84.0% |
| Financial charges | 65/66B | €2,738 | €37,936 | +€35,197 | +1285.3% |
| Recurring financial charges | 65 | €2,738 | €37,936 | +€35,197 | +1285.3% |
| Profit (loss) for the period before taxes | 9903 | -€45,849 | €1,037,201 | +€1.1m | |
| Income taxes | 67/77 | - | €1,239 | +€1,239 | |
| Profit (loss) for the period | 9904 | -€45,849 | €1,035,962 | +€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,849 | €1,035,962 | +€1.1m |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.