BONNERUE CONSULTING: what changed
BONNERUE CONSULTING
Largest movements
- Cash +€90,447
up €90,447 (+22.7%), from €399,108 to €489,555
mainly Net result for the year (+€72,986) and Depreciation (+€14,777)
- Tangible fixed assets -€14,777
down €14,777 (-47.0%), from €31,438 to €16,661
of which Furniture and vehicles: -€11,404
- Reserves +€72,986
up €72,986 (+30.1%), from €242,601 to €315,588
- Tax, wage and social debts +€9,954
up €9,954 (+82.0%), from €12,144 to €22,099
- Other debts -€6,490
down €6,490 (-7.7%), from €84,736 to €78,246
- Gross operating margin +€13,635
up €13,635 (+13.5%), from €100,982 to €114,618
- Taxes +€6,329
up €6,329 (+27.7%), from €22,821 to €29,150
- Depreciation -€6,027
down €6,027 (-29.0%), from €20,804 to €14,777
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €447,349 | €524,155 | +€76,806 | +17.2% |
| Fixed assets | 21/28 | €31,463 | €16,686 | -€14,777 | -47.0% |
| Tangible fixed assets | 22/27 | €31,438 | €16,661 | -€14,777 | -47.0% |
| Plant, machinery and equipment | 23 | €459 | - | -€459 | |
| Furniture and vehicles | 24 | €23,181 | €11,776 | -€11,404 | -49.2% |
| Other tangible fixed assets | 26 | €7,798 | €4,885 | -€2,913 | -37.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €415,886 | €507,468 | +€91,583 | +22.0% |
| Amounts receivable within one year | 40/41 | €15,234 | €15,627 | +€393 | +2.6% |
| Trade receivables | 40 | €15,234 | €15,627 | +€393 | +2.6% |
| Cash at bank and in hand | 54/58 | €399,108 | €489,555 | +€90,447 | +22.7% |
| Deferred charges and accrued income | 490/1 | €1,544 | €2,286 | +€742 | +48.1% |
| Total equity and liabilities | 10/49 | €447,349 | €524,155 | +€76,806 | +17.2% |
| Equity | 10/15 | €349,947 | €422,933 | +€72,986 | +20.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €242,601 | €315,588 | +€72,986 | +30.1% |
| Distributable reserves | 133 | €242,601 | €315,588 | +€72,986 | +30.1% |
| Profit (loss) carried forward | 14 | €94,946 | €94,946 | = | 0.0% |
| Amounts payable | 17/49 | €97,402 | €101,221 | +€3,820 | +3.9% |
| Amounts payable within one year | 42/48 | €97,402 | €101,221 | +€3,820 | +3.9% |
| Trade debts | 44 | €521 | €877 | +€355 | +68.2% |
| Suppliers | 440/4 | €521 | €877 | +€355 | +68.2% |
| Taxes, remuneration and social security | 45 | €12,144 | €22,099 | +€9,954 | +82.0% |
| Taxes | 450/3 | €12,144 | €22,099 | +€9,954 | +82.0% |
| Other amounts payable | 47/48 | €84,736 | €78,246 | -€6,490 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,804 | €14,777 | -€6,027 | -29.0% |
| Other operating charges | 640/8 | €138 | €116 | -€22 | -15.8% |
| Gross operating margin | 9900 | €100,982 | €114,618 | +€13,635 | +13.5% |
| Operating profit (loss) | 9901 | €80,041 | €99,725 | +€19,684 | +24.6% |
| Financial income | 75/76B | €2,069 | €2,467 | +€398 | +19.3% |
| Recurring financial income | 75 | €2,069 | €2,467 | +€398 | +19.3% |
| Financial charges | 65/66B | €59 | €55 | -€3 | -5.3% |
| Recurring financial charges | 65 | €59 | €55 | -€3 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €82,051 | €102,136 | +€20,086 | +24.5% |
| Income taxes | 67/77 | €22,821 | €29,150 | +€6,329 | +27.7% |
| Profit (loss) for the period | 9904 | €59,230 | €72,986 | +€13,757 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,230 | €72,986 | +€13,757 | +23.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.