Bonum Agro: 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.
Bonum Agro
Largest movements
- Cash -€26,752
down €26,752 (-64.0%), from €41,785 to €15,033
mainly Receivables within one year (-€26,478) and Tax, wage and social debts (-€5,170)
- Receivables within one year +€26,478
up €26,478 (+188%), from €14,057 to €40,535
- Stocks and contracts -€6,400
down €6,400 (-16.6%), from €38,500 to €32,100
- Tax, wage and social debts -€5,170
down €5,170 (-79.4%), from €6,510 to €1,340
- Trade debts -€1,963
down €1,963 (-5.7%), from €34,306 to €32,343
- Gross operating margin +€518
up €518 (+42.7%), from €1,214 to €1,732
- Taxes +€132
up €132 (+190%), from €70 to €202
- Other operating charges +€103
up €103 (+12.6%), from €817 to €921
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 | €94,342 | €87,668 | -€6,674 | -7.1% |
| Current assets | 29/58 | €94,342 | €87,668 | -€6,674 | -7.1% |
| Stocks and contracts in progress | 3 | €38,500 | €32,100 | -€6,400 | -16.6% |
| Stocks | 30/36 | €38,500 | €32,100 | -€6,400 | -16.6% |
| Amounts receivable within one year | 40/41 | €14,057 | €40,535 | +€26,478 | +188% |
| Trade receivables | 40 | €14,057 | €40,535 | +€26,478 | +188% |
| Cash at bank and in hand | 54/58 | €41,785 | €15,033 | -€26,752 | -64.0% |
| Total equity and liabilities | 10/49 | €94,342 | €87,668 | -€6,674 | -7.1% |
| Equity | 10/15 | €23,514 | €23,986 | +€471 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,914 | €5,386 | +€471 | +9.6% |
| Non-distributable reserves | 130/1 | €182 | €182 | = | 0.0% |
| Reserves not available under the articles | 1311 | €182 | €182 | = | 0.0% |
| Distributable reserves | 133 | €4,732 | €5,204 | +€471 | +10.0% |
| Amounts payable | 17/49 | €70,828 | €63,683 | -€7,145 | -10.1% |
| Amounts payable within one year | 42/48 | €70,816 | €63,683 | -€7,133 | -10.1% |
| Trade debts | 44 | €34,306 | €32,343 | -€1,963 | -5.7% |
| Suppliers | 440/4 | €34,306 | €32,343 | -€1,963 | -5.7% |
| Taxes, remuneration and social security | 45 | €6,510 | €1,340 | -€5,170 | -79.4% |
| Taxes | 450/3 | €6,510 | €1,340 | -€5,170 | -79.4% |
| Other amounts payable | 47/48 | €30,000 | €30,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €12 | €0 | -€12 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €817 | €921 | +€103 | +12.6% |
| Gross operating margin | 9900 | €1,214 | €1,732 | +€518 | +42.7% |
| Operating profit (loss) | 9901 | €397 | €812 | +€415 | +105% |
| Financial charges | 65/66B | €140 | €138 | -€2 | -1.4% |
| Recurring financial charges | 65 | €140 | €138 | -€2 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €257 | €673 | +€417 | +162% |
| Income taxes | 67/77 | €70 | €202 | +€132 | +190% |
| Profit (loss) for the period | 9904 | €187 | €471 | +€284 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €187 | €471 | +€284 | +152% |
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 24 October 2026 via checked.be.