Bonum-IT: 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-IT
Largest movements
- Cash +€81,932
up €81,932 (+74.7%), from €109,677 to €191,609
mainly Current investments (+€60,000) and Net result for the year (+€14,365)
- Current investments -€60,000
down €60,000 (-37.5%), from €160,000 to €100,000
- Tangible fixed assets -€12,015
down €12,015 (-22.8%), from €52,717 to €40,702
of which Furniture and vehicles: -€11,900
- Receivables within one year -€5,007
down €5,007 (-22.3%), from €22,422 to €17,414
of which Trade receivables: -€2,566
- Reserves +€14,365
up €14,365 (+4.6%), from €312,926 to €327,291
- Debts after one year -€8,071
down €8,071 (-35.0%), from €23,047 to €14,976
- Gross operating margin -€12,102
down €12,102 (-25.9%), from €46,722 to €34,621
- Taxes -€3,248
down €3,248 (-30.5%), from €10,659 to €7,412
- Financial income -€2,216
down €2,216 (-37.6%), from €5,900 to €3,684
- Depreciation +€477
up €477 (+3.5%), from €13,787 to €14,264
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 | €351,504 | €359,712 | +€8,209 | +2.3% |
| Fixed assets | 21/28 | €52,807 | €40,792 | -€12,015 | -22.8% |
| Tangible fixed assets | 22/27 | €52,717 | €40,702 | -€12,015 | -22.8% |
| Land and buildings | 22 | €1,955 | €1,840 | -€115 | -5.9% |
| Furniture and vehicles | 24 | €50,762 | €38,862 | -€11,900 | -23.4% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €298,697 | €318,920 | +€20,223 | +6.8% |
| Amounts receivable after more than one year | 29 | €5,313 | €8,554 | +€3,241 | +61.0% |
| Other amounts receivable | 291 | €5,313 | €8,554 | +€3,241 | +61.0% |
| Amounts receivable within one year | 40/41 | €22,422 | €17,414 | -€5,007 | -22.3% |
| Trade receivables | 40 | €16,360 | €13,794 | -€2,566 | -15.7% |
| Other amounts receivable | 41 | €6,062 | €3,620 | -€2,441 | -40.3% |
| Current investments | 50/53 | €160,000 | €100,000 | -€60,000 | -37.5% |
| Cash at bank and in hand | 54/58 | €109,677 | €191,609 | +€81,932 | +74.7% |
| Deferred charges and accrued income | 490/1 | €1,286 | €1,343 | +€57 | +4.4% |
| Total equity and liabilities | 10/49 | €351,504 | €359,712 | +€8,209 | +2.3% |
| Equity | 10/15 | €319,126 | €333,491 | +€14,365 | +4.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €312,926 | €327,291 | +€14,365 | +4.6% |
| Distributable reserves | 133 | €312,926 | €327,291 | +€14,365 | +4.6% |
| Amounts payable | 17/49 | €32,378 | €26,221 | -€6,157 | -19.0% |
| Amounts payable after more than one year | 17 | €23,047 | €14,976 | -€8,071 | -35.0% |
| Financial debts | 170/4 | €23,047 | €14,976 | -€8,071 | -35.0% |
| Amounts payable within one year | 42/48 | €9,331 | €11,245 | +€1,914 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €7,735 | €8,071 | +€336 | +4.3% |
| Trade debts | 44 | €100 | €118 | +€18 | +18.3% |
| Suppliers | 440/4 | €100 | €118 | +€18 | +18.3% |
| Taxes, remuneration and social security | 45 | €1,167 | €3,056 | +€1,888 | +162% |
| Taxes | 450/3 | €1,096 | €3,056 | +€1,960 | +179% |
| Remuneration and social security | 454/9 | €71 | - | -€71 | |
| Other amounts payable | 47/48 | €328 | - | -€328 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,787 | €14,264 | +€477 | +3.5% |
| Other operating charges | 640/8 | €554 | €540 | -€14 | -2.5% |
| Gross operating margin | 9900 | €46,722 | €34,621 | -€12,102 | -25.9% |
| Operating profit (loss) | 9901 | €32,382 | €19,816 | -€12,565 | -38.8% |
| Financial income | 75/76B | €5,900 | €3,684 | -€2,216 | -37.6% |
| Recurring financial income | 75 | €5,900 | €3,684 | -€2,216 | -37.6% |
| Financial charges | 65/66B | €1,997 | €1,723 | -€274 | -13.7% |
| Recurring financial charges | 65 | €1,997 | €1,723 | -€274 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €36,285 | €21,777 | -€14,508 | -40.0% |
| Income taxes | 67/77 | €10,659 | €7,412 | -€3,248 | -30.5% |
| Profit (loss) for the period | 9904 | €25,625 | €14,365 | -€11,260 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,625 | €14,365 | -€11,260 | -43.9% |
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 13 October 2026 via checked.be.