BONUM SONUM: 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 SONUM
Largest movements
- Receivables within one year +€10,836
up €10,836 (+85.8%), from €12,632 to €23,468
of which Trade receivables: +€9,181
- Cash -€3,666
down €3,666 (-70.0%), from €5,235 to €1,569
mainly Receivables within one year (-€10,836) and Investment in fixed assets (net) (-€1,150)
- Other debts +€2,871
up €2,871 (+24.3%), from €11,822 to €14,693
- Profit (loss) carried forward +€2,770
up €2,770 (+88.0%), from €3,148 to €5,918
- Tax, wage and social debts +€1,936
up €1,936 (+30.2%), from €6,415 to €8,350
- Depreciation +€302
up €302 (+51.6%), from €586 to €889
- Taxes -€274
down €274 (-18.5%), from €1,482 to €1,208
- Other operating charges +€210
up €210 (+16.7%), from €1,261 to €1,471
- Gross operating margin -€106
down €106 (-1.6%), from €6,698 to €6,593
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 | €24,936 | €32,367 | +€7,431 | +29.8% |
| Fixed assets | 21/28 | €7,068 | €7,329 | +€261 | +3.7% |
| Tangible fixed assets | 22/27 | €7,068 | €7,329 | +€261 | +3.7% |
| Furniture and vehicles | 24 | - | €1,044 | +€1,044 | |
| Other tangible fixed assets | 26 | €7,068 | €6,285 | -€783 | -11.1% |
| Current assets | 29/58 | €17,868 | €25,038 | +€7,170 | +40.1% |
| Amounts receivable within one year | 40/41 | €12,632 | €23,468 | +€10,836 | +85.8% |
| Trade receivables | 40 | €10,975 | €20,156 | +€9,181 | +83.7% |
| Other amounts receivable | 41 | €1,658 | €3,312 | +€1,655 | +99.8% |
| Cash at bank and in hand | 54/58 | €5,235 | €1,569 | -€3,666 | -70.0% |
| Total equity and liabilities | 10/49 | €24,936 | €32,367 | +€7,431 | +29.8% |
| Equity | 10/15 | €6,148 | €8,918 | +€2,770 | +45.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,148 | €5,918 | +€2,770 | +88.0% |
| Amounts payable | 17/49 | €18,788 | €23,449 | +€4,660 | +24.8% |
| Amounts payable within one year | 42/48 | €18,788 | €23,449 | +€4,660 | +24.8% |
| Trade debts | 44 | €552 | €406 | -€146 | -26.5% |
| Suppliers | 440/4 | €552 | €406 | -€146 | -26.5% |
| Taxes, remuneration and social security | 45 | €6,415 | €8,350 | +€1,936 | +30.2% |
| Taxes | 450/3 | €6,415 | €8,350 | +€1,936 | +30.2% |
| Other amounts payable | 47/48 | €11,822 | €14,693 | +€2,871 | +24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €586 | €889 | +€302 | +51.6% |
| Other operating charges | 640/8 | €1,261 | €1,471 | +€210 | +16.7% |
| Gross operating margin | 9900 | €6,698 | €6,593 | -€106 | -1.6% |
| Operating profit (loss) | 9901 | €4,851 | €4,233 | -€619 | -12.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €221 | €254 | +€33 | +14.9% |
| Recurring financial charges | 65 | €221 | €254 | +€33 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €4,630 | €3,978 | -€652 | -14.1% |
| Income taxes | 67/77 | €1,482 | €1,208 | -€274 | -18.5% |
| Profit (loss) for the period | 9904 | €3,148 | €2,770 | -€377 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,148 | €2,770 | -€377 | -12.0% |
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 15 October 2026 via checked.be.