BONUS CIBUS: 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.
BONUS CIBUS
Largest movements
- Receivables within one year -€61,423
down €61,423 (-27.8%), from €221,311 to €159,889
of which Trade receivables: -€60,948
- Deferred charges and accrued income +€37,885
up €37,885 (+531%), from €7,135 to €45,020
- Cash +€34,311
up €34,311 (+69,399%), from €49 to €34,361
mainly Depreciation (+€84,256) and Receivables within one year (+€61,423)
- Stocks and contracts +€12,173
up €12,173 (+186%), from €6,542 to €18,715
- Debts after one year -€45,128
down €45,128 (-37.9%), from €119,128 to €74,000
- Tax, wage and social debts +€24,315
up €24,315 (+148%), from €16,418 to €40,732
of which Taxes: +€25,074
- Current portion of long-term debt +€20,340
up €20,340 (+40.9%), from €49,735 to €70,075
- Trade debts +€19,726
up €19,726 (+10.7%), from €183,699 to €203,426
- Gross operating margin +€72,220
up €72,220 (+53.0%), from €136,150 to €208,370
- Staff costs +€42,761
up €42,761 (+86.6%), from €49,360 to €92,121
- Depreciation +€21,752
up €21,752 (+34.8%), from €62,505 to €84,256
- Other operating charges +€9,704
up €9,704 (+147%), from €6,614 to €16,318
- Financial charges +€2,409
up €2,409 (+29.8%), from €8,083 to €10,493
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 | €532,029 | €552,049 | +€20,020 | +3.8% |
| Fixed assets | 21/28 | €296,992 | €294,065 | -€2,928 | -1.0% |
| Tangible fixed assets | 22/27 | €290,629 | €292,226 | +€1,597 | +0.5% |
| Plant, machinery and equipment | 23 | €145,319 | €158,908 | +€13,589 | +9.4% |
| Furniture and vehicles | 24 | €145,310 | €130,147 | -€15,162 | -10.4% |
| Other tangible fixed assets | 26 | - | €3,171 | +€3,171 | |
| Financial fixed assets | 28 | €6,364 | €1,839 | -€4,525 | -71.1% |
| Current assets | 29/58 | €235,037 | €257,985 | +€22,947 | +9.8% |
| Stocks and contracts in progress | 3 | €6,542 | €18,715 | +€12,173 | +186% |
| Stocks | 30/36 | €6,542 | €18,715 | +€12,173 | +186% |
| Amounts receivable within one year | 40/41 | €221,311 | €159,889 | -€61,423 | -27.8% |
| Trade receivables | 40 | €220,469 | €159,521 | -€60,948 | -27.6% |
| Other amounts receivable | 41 | €842 | €368 | -€474 | -56.3% |
| Cash at bank and in hand | 54/58 | €49 | €34,361 | +€34,311 | +69,399% |
| Deferred charges and accrued income | 490/1 | €7,135 | €45,020 | +€37,885 | +531% |
| Total equity and liabilities | 10/49 | €532,029 | €552,049 | +€20,020 | +3.8% |
| Equity | 10/15 | €153,143 | €158,261 | +€5,118 | +3.3% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €281,977 | €281,977 | = | 0.0% |
| Tax-exempt reserves | 132 | €281,977 | €281,977 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€208,834 | -€203,716 | +€5,118 | +2.5% |
| Amounts payable | 17/49 | €378,887 | €393,788 | +€14,901 | +3.9% |
| Amounts payable after more than one year | 17 | €119,128 | €74,000 | -€45,128 | -37.9% |
| Financial debts | 170/4 | €119,128 | €74,000 | -€45,128 | -37.9% |
| Amounts payable within one year | 42/48 | €259,758 | €319,788 | +€60,030 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €49,735 | €70,075 | +€20,340 | +40.9% |
| Trade debts | 44 | €183,699 | €203,426 | +€19,726 | +10.7% |
| Suppliers | 440/4 | €183,699 | €203,426 | +€19,726 | +10.7% |
| Taxes, remuneration and social security | 45 | €16,418 | €40,732 | +€24,315 | +148% |
| Taxes | 450/3 | €11,158 | €36,232 | +€25,074 | +225% |
| Remuneration and social security | 454/9 | €5,259 | €4,500 | -€759 | -14.4% |
| Other amounts payable | 47/48 | €9,907 | €5,556 | -€4,351 | -43.9% |
| Non-recurring operating income | 76A | €826 | €0 | -€826 | -100% |
| Remuneration, social security and pensions | 62 | €49,360 | €92,121 | +€42,761 | +86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,505 | €84,256 | +€21,752 | +34.8% |
| Other operating charges | 640/8 | €6,614 | €16,318 | +€9,704 | +147% |
| Gross operating margin | 9900 | €136,150 | €208,370 | +€72,220 | +53.0% |
| Operating profit (loss) | 9901 | €17,671 | €15,675 | -€1,997 | -11.3% |
| Financial income | 75/76B | €1,277 | €178 | -€1,099 | -86.0% |
| Recurring financial income | 75 | €49 | €178 | +€130 | +267% |
| Non-recurring financial income | 76B | €1,229 | €0 | -€1,229 | -100% |
| Financial charges | 65/66B | €8,083 | €10,493 | +€2,409 | +29.8% |
| Recurring financial charges | 65 | €8,083 | €10,493 | +€2,409 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €10,865 | €5,360 | -€5,505 | -50.7% |
| Income taxes | 67/77 | €235 | €242 | +€7 | +2.8% |
| Profit (loss) for the period | 9904 | €10,630 | €5,118 | -€5,511 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,630 | €5,118 | -€5,511 | -51.8% |
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 27 October 2026 via checked.be.