BONIMEDIC: 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.
BONIMEDIC
Largest movements
- Deferred charges and accrued income +€25,868
up €25,868 (+66.4%), from €38,938 to €64,807
- Tangible fixed assets -€16,169
down €16,169 (-3.6%), from €455,171 to €439,002
of which Land and buildings: -€40,649
- Cash -€15,370
down €15,370 (-15.0%), from €102,423 to €87,052
mainly Contributions, distributions and other (-€89,343) and Investment in fixed assets (net) (-€50,868)
- Other debts +€44,210
up €44,210, from €0 to €44,210
- Debts after one year -€37,812
down €37,812 (-22.2%), from €170,645 to €132,833
- Current portion of long-term debt -€27,752
down €27,752 (-40.3%), from €68,797 to €41,046
- Reserves +€16,992
up €16,992 (+6.1%), from €280,240 to €297,233
- Gross operating margin +€59,902
up €59,902 (+28.2%), from €212,636 to €272,538
- Taxes +€18,920
up €18,920 (+67.5%), from €28,023 to €46,943
- Depreciation +€3,422
up €3,422 (+5.4%), from €63,615 to €67,037
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 | €631,405 | €623,694 | -€7,711 | -1.2% |
| Fixed assets | 21/28 | €459,171 | €443,002 | -€16,169 | -3.5% |
| Tangible fixed assets | 22/27 | €455,171 | €439,002 | -€16,169 | -3.6% |
| Land and buildings | 22 | €439,392 | €398,743 | -€40,649 | -9.3% |
| Plant, machinery and equipment | 23 | €926 | €463 | -€463 | -50.0% |
| Furniture and vehicles | 24 | €14,853 | €39,796 | +€24,943 | +167.9% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €172,234 | €180,692 | +€8,458 | +4.9% |
| Amounts receivable within one year | 40/41 | €30,873 | €28,833 | -€2,040 | -6.6% |
| Trade receivables | 40 | €8,049 | €5,093 | -€2,956 | -36.7% |
| Other amounts receivable | 41 | €22,825 | €23,740 | +€916 | +4.0% |
| Cash at bank and in hand | 54/58 | €102,423 | €87,052 | -€15,370 | -15.0% |
| Deferred charges and accrued income | 490/1 | €38,938 | €64,807 | +€25,868 | +66.4% |
| Total equity and liabilities | 10/49 | €631,405 | €623,694 | -€7,711 | -1.2% |
| Equity | 10/15 | €359,906 | €376,898 | +€16,992 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €280,240 | €297,233 | +€16,992 | +6.1% |
| Distributable reserves | 133 | €280,240 | €297,233 | +€16,992 | +6.1% |
| Profit (loss) carried forward | 14 | €61,065 | €61,065 | = | 0.0% |
| Amounts payable | 17/49 | €271,499 | €246,796 | -€24,703 | -9.1% |
| Amounts payable after more than one year | 17 | €170,645 | €132,833 | -€37,812 | -22.2% |
| Financial debts | 170/4 | €170,645 | €132,833 | -€37,812 | -22.2% |
| Amounts payable within one year | 42/48 | €96,889 | €107,551 | +€10,662 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €68,797 | €41,046 | -€27,752 | -40.3% |
| Trade debts | 44 | €3,415 | €1,759 | -€1,656 | -48.5% |
| Suppliers | 440/4 | €3,415 | €1,759 | -€1,656 | -48.5% |
| Taxes, remuneration and social security | 45 | €24,677 | €20,537 | -€4,140 | -16.8% |
| Taxes | 450/3 | €16,290 | €11,947 | -€4,344 | -26.7% |
| Remuneration and social security | 454/9 | €8,386 | €8,590 | +€203 | +2.4% |
| Other amounts payable | 47/48 | €0 | €44,210 | +€44,210 | |
| Accrued charges and deferred income | 492/3 | €3,965 | €6,412 | +€2,447 | +61.7% |
| Remuneration, social security and pensions | 62 | €40,516 | €39,439 | -€1,077 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,615 | €67,037 | +€3,422 | +5.4% |
| Other operating charges | 640/8 | €6,902 | €6,377 | -€526 | -7.6% |
| Gross operating margin | 9900 | €212,636 | €272,538 | +€59,902 | +28.2% |
| Operating profit (loss) | 9901 | €101,602 | €159,686 | +€58,083 | +57.2% |
| Financial income | 75/76B | €1,303 | €1,182 | -€121 | -9.3% |
| Recurring financial income | 75 | €1,303 | €1,182 | -€121 | -9.3% |
| Financial charges | 65/66B | €7,638 | €7,590 | -€48 | -0.6% |
| Recurring financial charges | 65 | €7,638 | €7,590 | -€48 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €95,267 | €153,278 | +€58,011 | +60.9% |
| Income taxes | 67/77 | €28,023 | €46,943 | +€18,920 | +67.5% |
| Profit (loss) for the period | 9904 | €67,244 | €106,335 | +€39,091 | +58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €67,244 | €106,335 | +€39,091 | +58.1% |
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 4 October 2026 via checked.be.