BONUM CONSILIUM: what changed
BONUM CONSILIUM
Largest movements
- Current investments -€30,000
no longer reported in 2026 (was €30,000)
- Receivables within one year -€9,997
down €9,997 (-63.7%), from €15,691 to €5,694
of which Other amounts receivable: -€10,823
- Cash +€8,106
up €8,106 (+20.3%), from €39,857 to €47,963
mainly Current investments (+€30,000) and Receivables within one year (+€9,997)
- Tangible fixed assets +€5,848
up €5,848 (+180%), from €3,252 to €9,100
of which Furniture and vehicles: +€6,408
- Reserves -€25,831
down €25,831 (-31.0%), from €83,318 to €57,486
- Gross operating margin -€6,054
down €6,054 (-38.9%), from -€15,563 to -€21,617
- Depreciation +€2,523
up €2,523 (+355%), from €712 to €3,235
- Financial income -€1,183
down €1,183 (-63.1%), from €1,876 to €693
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,799 | €62,757 | -€26,043 | -29.3% |
| Fixed assets | 21/28 | €3,252 | €9,100 | +€5,848 | +180% |
| Tangible fixed assets | 22/27 | €3,252 | €9,100 | +€5,848 | +180% |
| Land and buildings | 22 | €2,831 | €2,489 | -€342 | -12.1% |
| Furniture and vehicles | 24 | €170 | €6,578 | +€6,408 | +3,765% |
| Other tangible fixed assets | 26 | €251 | €33 | -€218 | -86.9% |
| Current assets | 29/58 | €85,548 | €53,657 | -€31,891 | -37.3% |
| Amounts receivable within one year | 40/41 | €15,691 | €5,694 | -€9,997 | -63.7% |
| Trade receivables | 40 | - | €826 | +€826 | |
| Other amounts receivable | 41 | €15,691 | €4,868 | -€10,823 | -69.0% |
| Current investments | 50/53 | €30,000 | - | -€30,000 | |
| Cash at bank and in hand | 54/58 | €39,857 | €47,963 | +€8,106 | +20.3% |
| Total equity and liabilities | 10/49 | €88,799 | €62,757 | -€26,043 | -29.3% |
| Equity | 10/15 | €88,318 | €62,486 | -€25,831 | -29.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €83,318 | €57,486 | -€25,831 | -31.0% |
| Distributable reserves | 133 | €83,318 | €57,486 | -€25,831 | -31.0% |
| Amounts payable | 17/49 | €482 | €271 | -€211 | -43.8% |
| Amounts payable within one year | 42/48 | €482 | €271 | -€211 | -43.8% |
| Trade debts | 44 | €482 | - | -€482 | |
| Suppliers | 440/4 | €482 | - | -€482 | |
| Other amounts payable | 47/48 | - | €271 | +€271 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €712 | €3,235 | +€2,523 | +355% |
| Other operating charges | 640/8 | €1,241 | €1,273 | +€32 | +2.6% |
| Gross operating margin | 9900 | -€15,563 | -€21,617 | -€6,054 | -38.9% |
| Operating profit (loss) | 9901 | -€17,516 | -€26,124 | -€8,609 | -49.1% |
| Financial income | 75/76B | €1,876 | €693 | -€1,183 | -63.1% |
| Recurring financial income | 75 | €1,876 | €693 | -€1,183 | -63.1% |
| Financial charges | 65/66B | €248 | €64 | -€184 | -74.2% |
| Recurring financial charges | 65 | €248 | €64 | -€184 | -74.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,888 | -€25,496 | -€9,608 | -60.5% |
| Income taxes | 67/77 | €276 | €336 | +€60 | +21.7% |
| Profit (loss) for the period | 9904 | -€16,164 | -€25,831 | -€9,668 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,164 | -€25,831 | -€9,668 | -59.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.