BONINVESTS: 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.
BONINVESTS
Largest movements
- Tangible fixed assets -€12,266
down €12,266 (-4.0%), from €308,444 to €296,178
of which Assets under construction and advance payments: -€6,572
- Cash +€10,604
up €10,604 (+26176.1%), from €41 to €10,644
mainly Current portion of long-term debt (+€27,495) and Accrued charges and deferred income (+€9,133)
- Receivables within one year -€4,987
no longer reported in 2025 (was €4,987)
- Profit (loss) carried forward -€32,020
down €32,020 (-165.5%), from -€19,347 to -€51,367
- Current portion of long-term debt +€27,495
up €27,495 (+30.2%), from €90,959 to €118,454
- Debts after one year -€12,090
down €12,090 (-5.7%), from €212,387 to €200,298
- Accrued charges and deferred income +€9,133
up €9,133 (+364.1%), from €2,509 to €11,641
- Other debts +€3,752
up €3,752 (+113.7%), from €3,300 to €7,052
- Gross operating margin -€15,988
down €15,988, from €1,427 to -€14,561
- Other operating charges +€9,153
new in 2025: €9,153
- Financial charges -€2,859
down €2,859 (-52.3%), from €5,471 to €2,612
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 | €313,722 | €307,073 | -€6,649 | -2.1% |
| Fixed assets | 21/28 | €308,694 | €296,428 | -€12,266 | -4.0% |
| Tangible fixed assets | 22/27 | €308,444 | €296,178 | -€12,266 | -4.0% |
| Land and buildings | 22 | €202,444 | €196,750 | -€5,694 | -2.8% |
| Assets under construction and advance payments | 27 | €106,000 | €99,428 | -€6,572 | -6.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €5,028 | €10,644 | +€5,617 | +111.7% |
| Amounts receivable within one year | 40/41 | €4,987 | - | -€4,987 | |
| Other amounts receivable | 41 | €4,987 | - | -€4,987 | |
| Cash at bank and in hand | 54/58 | €41 | €10,644 | +€10,604 | +26176.1% |
| Total equity and liabilities | 10/49 | €313,722 | €307,073 | -€6,649 | -2.1% |
| Equity | 10/15 | €653 | -€31,367 | -€32,020 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,347 | -€51,367 | -€32,020 | -165.5% |
| Amounts payable | 17/49 | €313,069 | €338,440 | +€25,370 | +8.1% |
| Amounts payable after more than one year | 17 | €212,387 | €200,298 | -€12,090 | -5.7% |
| Financial debts | 170/4 | €212,387 | €200,298 | -€12,090 | -5.7% |
| Amounts payable within one year | 42/48 | €98,174 | €126,501 | +€28,327 | +28.9% |
| Current portion of amounts payable after more than one year | 42 | €90,959 | €118,454 | +€27,495 | +30.2% |
| Trade debts | 44 | €3,915 | €995 | -€2,920 | -74.6% |
| Suppliers | 440/4 | €3,915 | €995 | -€2,920 | -74.6% |
| Other amounts payable | 47/48 | €3,300 | €7,052 | +€3,752 | +113.7% |
| Accrued charges and deferred income | 492/3 | €2,509 | €11,641 | +€9,133 | +364.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,694 | €5,694 | = | 0.0% |
| Other operating charges | 640/8 | - | €9,153 | +€9,153 | |
| Gross operating margin | 9900 | €1,427 | -€14,561 | -€15,988 | |
| Operating profit (loss) | 9901 | -€4,267 | -€29,408 | -€25,141 | -589.2% |
| Financial charges | 65/66B | €5,471 | €2,612 | -€2,859 | -52.3% |
| Recurring financial charges | 65 | €5,471 | €2,612 | -€2,859 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,738 | -€32,020 | -€22,282 | -228.8% |
| Profit (loss) for the period | 9904 | -€9,738 | -€32,020 | -€22,282 | -228.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,738 | -€32,020 | -€22,282 | -228.8% |
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 7 October 2026 via checked.be.