BONNIMMO: 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.
BONNIMMO
Largest movements
- Cash -€35,537
down €35,537 (-47.5%), from €74,812 to €39,274
mainly Contributions, distributions and other (-€86,304) and Deferred charges and accrued income (-€72)
- Tangible fixed assets -€10,479
down €10,479 (-13.8%), from €75,683 to €65,204
- Reserves -€74,839
down €74,839 (-54.8%), from €136,507 to €61,668
of which Distributable reserves: -€74,839
- Other debts +€26,541
up €26,541 (+2106.4%), from €1,260 to €27,801
- Tax, wage and social debts +€1,944
new in 2025: €1,944
- Gross operating margin +€5,848
up €5,848 (+21.6%), from €27,132 to €32,980
- Financial income -€2,481
no longer reported in 2025 (was €2,481)
- Taxes +€954
up €954 (+23.5%), from €4,056 to €5,011
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 | €157,116 | €110,013 | -€47,103 | -30.0% |
| Fixed assets | 21/28 | €75,683 | €65,204 | -€10,479 | -13.8% |
| Tangible fixed assets | 22/27 | €75,683 | €65,204 | -€10,479 | -13.8% |
| Land and buildings | 22 | €75,683 | €65,204 | -€10,479 | -13.8% |
| Current assets | 29/58 | €81,434 | €44,809 | -€36,624 | -45.0% |
| Amounts receivable within one year | 40/41 | €5,327 | €4,169 | -€1,159 | -21.7% |
| Other amounts receivable | 41 | €5,327 | €4,169 | -€1,159 | -21.7% |
| Cash at bank and in hand | 54/58 | €74,812 | €39,274 | -€35,537 | -47.5% |
| Deferred charges and accrued income | 490/1 | €1,295 | €1,366 | +€72 | +5.5% |
| Total equity and liabilities | 10/49 | €157,116 | €110,013 | -€47,103 | -30.0% |
| Equity | 10/15 | €155,856 | €80,268 | -€75,588 | -48.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €136,507 | €61,668 | -€74,839 | -54.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €134,647 | €59,808 | -€74,839 | -55.6% |
| Profit (loss) carried forward | 14 | €750 | - | -€750 | |
| Amounts payable | 17/49 | €1,260 | €29,745 | +€28,485 | +2260.7% |
| Amounts payable within one year | 42/48 | €1,260 | €29,745 | +€28,485 | +2260.7% |
| Taxes, remuneration and social security | 45 | - | €1,944 | +€1,944 | |
| Taxes | 450/3 | - | €1,944 | +€1,944 | |
| Other amounts payable | 47/48 | €1,260 | €27,801 | +€26,541 | +2106.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,363 | €10,479 | +€116 | +1.1% |
| Other operating charges | 640/8 | €6,449 | €6,651 | +€203 | +3.1% |
| Gross operating margin | 9900 | €27,132 | €32,980 | +€5,848 | +21.6% |
| Operating profit (loss) | 9901 | €10,320 | €15,849 | +€5,529 | +53.6% |
| Financial income | 75/76B | €2,481 | - | -€2,481 | |
| Recurring financial income | 75 | €2,481 | - | -€2,481 | |
| Financial charges | 65/66B | €53 | €123 | +€71 | +134.3% |
| Recurring financial charges | 65 | €53 | €123 | +€71 | +134.3% |
| Profit (loss) for the period before taxes | 9903 | €12,748 | €15,726 | +€2,978 | +23.4% |
| Income taxes | 67/77 | €4,056 | €5,011 | +€954 | +23.5% |
| Profit (loss) for the period | 9904 | €8,692 | €10,716 | +€2,024 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,692 | €10,716 | +€2,024 | +23.3% |
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 11 October 2026 via checked.be.