BONUMEUR: 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.
BONUMEUR
Largest movements
- Receivables within one year -€11,672
down €11,672 (-83.3%), from €14,018 to €2,346
of which Other amounts receivable: -€12,476
- Stocks and contracts -€8,601
down €8,601 (-29.4%), from €29,233 to €20,631
- Intangible fixed assets -€790
down €790 (-34.7%), from €2,278 to €1,488
- Other debts -€14,000
down €14,000 (-27.3%), from €51,284 to €37,284
- Profit (loss) carried forward -€7,005
down €7,005 (-55.0%), from -€12,744 to -€19,749
- Trade debts +€1,136
up €1,136 (+147.4%), from €771 to €1,907
- Tax, wage and social debts -€981
no longer reported in 2025 (was €981)
- Financial charges -€11,105
down €11,105 (-97.9%), from €11,340 to €234
- Gross operating margin -€1,046
down €1,046 (-21.1%), from -€4,968 to -€6,014
- Financial income +€177
new in 2025: €177
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 | €46,291 | €25,442 | -€20,850 | -45.0% |
| Fixed assets | 21/28 | €2,278 | €1,488 | -€790 | -34.7% |
| Intangible fixed assets | 21 | €2,278 | €1,488 | -€790 | -34.7% |
| Current assets | 29/58 | €44,014 | €23,954 | -€20,060 | -45.6% |
| Stocks and contracts in progress | 3 | €29,233 | €20,631 | -€8,601 | -29.4% |
| Stocks | 30/36 | €29,233 | €20,631 | -€8,601 | -29.4% |
| Amounts receivable within one year | 40/41 | €14,018 | €2,346 | -€11,672 | -83.3% |
| Trade receivables | 40 | €1,058 | €1,863 | +€805 | +76.1% |
| Other amounts receivable | 41 | €12,960 | €483 | -€12,476 | -96.3% |
| Cash at bank and in hand | 54/58 | €469 | €611 | +€142 | +30.2% |
| Deferred charges and accrued income | 490/1 | €294 | €366 | +€72 | +24.4% |
| Total equity and liabilities | 10/49 | €46,291 | €25,442 | -€20,850 | -45.0% |
| Equity | 10/15 | -€6,744 | -€13,749 | -€7,005 | -103.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,744 | -€19,749 | -€7,005 | -55.0% |
| Amounts payable | 17/49 | €53,035 | €39,191 | -€13,845 | -26.1% |
| Amounts payable within one year | 42/48 | €53,035 | €39,191 | -€13,845 | -26.1% |
| Trade debts | 44 | €771 | €1,907 | +€1,136 | +147.4% |
| Suppliers | 440/4 | €771 | €1,907 | +€1,136 | +147.4% |
| Taxes, remuneration and social security | 45 | €981 | - | -€981 | |
| Taxes | 450/3 | €981 | - | -€981 | |
| Other amounts payable | 47/48 | €51,284 | €37,284 | -€14,000 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €790 | €790 | = | 0.0% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | -€4,968 | -€6,014 | -€1,046 | -21.1% |
| Operating profit (loss) | 9901 | -€5,898 | -€6,948 | -€1,050 | -17.8% |
| Financial income | 75/76B | - | €177 | +€177 | |
| Recurring financial income | 75 | - | €177 | +€177 | |
| Financial charges | 65/66B | €11,340 | €234 | -€11,105 | -97.9% |
| Recurring financial charges | 65 | €11,340 | €234 | -€11,105 | -97.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,238 | -€7,005 | +€10,232 | +59.4% |
| Profit (loss) for the period | 9904 | -€17,238 | -€7,005 | +€10,232 | +59.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,238 | -€7,005 | +€10,232 | +59.4% |
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 9 October 2026 via checked.be.