BONNEHEURE: what changed
Two financial 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.
BONNEHEURE
Largest movements
- Cash -€38,262
down €38,262 (-31.1%), from €122,873 to €84,612
mainly Net result for the year (-€54,541) and Tax, wage and social debts (-€1,687)
- Tangible fixed assets -€14,441
down €14,441 (-5.9%), from €243,094 to €228,653
of which Land and buildings: -€8,003
- Profit (loss) carried forward -€54,541
down €54,541 (-9.4%), from -€581,893 to -€636,434
- Gross operating margin +€3,333
up €3,333 (+7.9%), from -€42,455 to -€39,122
- Financial income +€1,150
up €1,150 (+297%), from €388 to €1,538
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.
Derived cash bridge
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 | €372,134 | €317,525 | -€54,609 | -14.7% |
| Fixed assets | 21/28 | €243,119 | €228,678 | -€14,441 | -5.9% |
| Tangible fixed assets | 22/27 | €243,094 | €228,653 | -€14,441 | -5.9% |
| Land and buildings | 22 | €191,604 | €183,601 | -€8,003 | -4.2% |
| Other tangible fixed assets | 26 | €51,490 | €45,052 | -€6,438 | -12.5% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €129,015 | €88,847 | -€40,169 | -31.1% |
| Amounts receivable within one year | 40/41 | €3,193 | €0 | -€3,193 | -100% |
| Other amounts receivable | 41 | €3,193 | €0 | -€3,193 | -100% |
| Current investments | 50/53 | €2,949 | €4,235 | +€1,286 | +43.6% |
| Cash at bank and in hand | 54/58 | €122,873 | €84,612 | -€38,262 | -31.1% |
| Total equity and liabilities | 10/49 | €372,134 | €317,525 | -€54,609 | -14.7% |
| Equity | 10/15 | €368,383 | €313,842 | -€54,541 | -14.8% |
| Contributions | 10/11 | €950,000 | €950,000 | = | 0.0% |
| Reserves | 13 | €276 | €276 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €276 | €276 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€581,893 | -€636,434 | -€54,541 | -9.4% |
| Amounts payable | 17/49 | €3,751 | €3,683 | -€68 | -1.8% |
| Amounts payable within one year | 42/48 | €3,751 | €3,683 | -€68 | -1.8% |
| Trade debts | 44 | €11 | €833 | +€821 | +7,307% |
| Suppliers | 440/4 | €11 | €833 | +€821 | +7,307% |
| Taxes, remuneration and social security | 45 | €1,687 | €0 | -€1,687 | -100% |
| Remuneration and social security | 454/9 | €1,687 | €0 | -€1,687 | -100% |
| Other amounts payable | 47/48 | €2,053 | €2,851 | +€798 | +38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,441 | €14,441 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,216 | €2,182 | -€34 | -1.6% |
| Gross operating margin | 9900 | -€42,455 | -€39,122 | +€3,333 | +7.9% |
| Operating profit (loss) | 9901 | -€59,112 | -€55,744 | +€3,367 | +5.7% |
| Financial income | 75/76B | €388 | €1,538 | +€1,150 | +297% |
| Recurring financial income | 75 | €388 | €1,538 | +€1,150 | +297% |
| Financial charges | 65/66B | €240 | €335 | +€95 | +39.6% |
| Recurring financial charges | 65 | €240 | €335 | +€95 | +39.6% |
| Profit (loss) for the period before taxes | 9903 | -€58,964 | -€54,541 | +€4,423 | +7.5% |
| Profit (loss) for the period | 9904 | -€58,964 | -€54,541 | +€4,423 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,964 | -€54,541 | +€4,423 | +7.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.