BONMECA: 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.
BONMECA
Largest movements
- Cash -€96,388
down €96,388 (-78.1%), from €123,402 to €27,014
mainly Other debts (-€104,023) and Contributions, distributions and other (-€24,767)
- Tangible fixed assets -€5,012
down €5,012 (-4.4%), from €113,454 to €108,442
- Other debts -€104,023
down €104,023 (-80.5%), from €129,162 to €25,139
- Profit (loss) carried forward +€4,465
up €4,465 (+2344.2%), from €190 to €4,656
- Depreciation -€2,350
down €2,350 (-23.2%), from €10,146 to €7,795
- Taxes +€2,199
up €2,199 (+29.3%), from €7,499 to €9,698
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 | €237,589 | €135,538 | -€102,050 | -43.0% |
| Fixed assets | 21/28 | €113,454 | €108,442 | -€5,012 | -4.4% |
| Tangible fixed assets | 22/27 | €113,454 | €108,442 | -€5,012 | -4.4% |
| Land and buildings | 22 | €113,454 | €108,442 | -€5,012 | -4.4% |
| Current assets | 29/58 | €124,135 | €27,097 | -€97,038 | -78.2% |
| Amounts receivable within one year | 40/41 | €722 | €83 | -€639 | -88.5% |
| Other amounts receivable | 41 | €722 | €83 | -€639 | -88.5% |
| Cash at bank and in hand | 54/58 | €123,402 | €27,014 | -€96,388 | -78.1% |
| Deferred charges and accrued income | 490/1 | €11 | - | -€11 | |
| Total equity and liabilities | 10/49 | €237,589 | €135,538 | -€102,050 | -43.0% |
| Equity | 10/15 | €104,050 | €108,515 | +€4,465 | +4.3% |
| Contributions | 10/11 | €94,253 | €94,253 | = | 0.0% |
| Capital | 10 | €94,253 | €94,253 | = | 0.0% |
| Issued capital | 100 | €94,253 | €94,253 | = | 0.0% |
| Reserves | 13 | €9,607 | €9,607 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,425 | €9,425 | = | 0.0% |
| Legal reserve | 130 | €9,425 | €9,425 | = | 0.0% |
| Distributable reserves | 133 | €181 | €181 | = | 0.0% |
| Profit (loss) carried forward | 14 | €190 | €4,656 | +€4,465 | +2344.2% |
| Amounts payable | 17/49 | €133,539 | €27,023 | -€106,515 | -79.8% |
| Amounts payable within one year | 42/48 | €131,649 | €26,998 | -€104,652 | -79.5% |
| Trade debts | 44 | €2,488 | €1,089 | -€1,398 | -56.2% |
| Suppliers | 440/4 | €2,488 | €1,089 | -€1,398 | -56.2% |
| Taxes, remuneration and social security | 45 | - | €770 | +€770 | |
| Taxes | 450/3 | - | €770 | +€770 | |
| Other amounts payable | 47/48 | €129,162 | €25,139 | -€104,023 | -80.5% |
| Accrued charges and deferred income | 492/3 | €1,890 | €26 | -€1,864 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,146 | €7,795 | -€2,350 | -23.2% |
| Other operating charges | 640/8 | €5,218 | €5,380 | +€162 | +3.1% |
| Gross operating margin | 9900 | €51,873 | €52,356 | +€484 | +0.9% |
| Operating profit (loss) | 9901 | €36,509 | €39,181 | +€2,672 | +7.3% |
| Financial income | 75/76B | €106 | €17 | -€89 | -83.9% |
| Recurring financial income | 75 | €106 | €17 | -€89 | -83.9% |
| Financial charges | 65/66B | €141 | €268 | +€127 | +90.3% |
| Recurring financial charges | 65 | €141 | €268 | +€127 | +90.3% |
| Profit (loss) for the period before taxes | 9903 | €36,474 | €38,929 | +€2,456 | +6.7% |
| Income taxes | 67/77 | €7,499 | €9,698 | +€2,199 | +29.3% |
| Profit (loss) for the period | 9904 | €28,975 | €29,232 | +€257 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,975 | €29,232 | +€257 | +0.9% |
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 3 October 2026 via checked.be.