DOKTER BONAMI: 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.
DOKTER BONAMI
Largest movements
- Receivables within one year +€198,494
up €198,494 (+27.5%), from €722,486 to €920,980
- Current investments -€77,437
down €77,437 (-23.3%), from €332,027 to €254,590
- Cash +€54,282
up €54,282 (+115%), from €47,261 to €101,543
mainly Net result for the year (+€159,932) and Current investments (+€77,437)
- Reserves +€159,932
up €159,932 (+15.2%), from €1.0m to €1.2m
of which Distributable reserves: +€159,932
- Tax, wage and social debts +€17,974
up €17,974 (+40.5%), from €44,374 to €62,348
- Gross operating margin +€13,021
up €13,021 (+6.2%), from €210,368 to €223,389
- Taxes +€3,654
up €3,654 (+5.6%), from €65,359 to €69,013
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 | €1,120,615 | €1,292,243 | +€171,629 | +15.3% |
| Fixed assets | 21/28 | €18,841 | €15,130 | -€3,711 | -19.7% |
| Tangible fixed assets | 22/27 | €18,841 | €15,130 | -€3,711 | -19.7% |
| Plant, machinery and equipment | 23 | €1,159 | €545 | -€614 | -53.0% |
| Furniture and vehicles | 24 | €17,681 | €14,585 | -€3,096 | -17.5% |
| Current assets | 29/58 | €1,101,774 | €1,277,113 | +€175,339 | +15.9% |
| Amounts receivable within one year | 40/41 | €722,486 | €920,980 | +€198,494 | +27.5% |
| Other amounts receivable | 41 | €722,486 | €920,980 | +€198,494 | +27.5% |
| Current investments | 50/53 | €332,027 | €254,590 | -€77,437 | -23.3% |
| Cash at bank and in hand | 54/58 | €47,261 | €101,543 | +€54,282 | +115% |
| Total equity and liabilities | 10/49 | €1,120,615 | €1,292,243 | +€171,629 | +15.3% |
| Equity | 10/15 | €1,062,218 | €1,222,149 | +€159,932 | +15.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,049,818 | €1,209,749 | +€159,932 | +15.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,821 | €7,821 | = | 0.0% |
| Distributable reserves | 133 | €1,040,137 | €1,200,068 | +€159,932 | +15.4% |
| Amounts payable | 17/49 | €58,397 | €70,094 | +€11,697 | +20.0% |
| Amounts payable within one year | 42/48 | €58,397 | €70,094 | +€11,697 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €13,523 | €6,730 | -€6,793 | -50.2% |
| Trade debts | 44 | €500 | €1,016 | +€516 | +103% |
| Suppliers | 440/4 | €500 | €1,016 | +€516 | +103% |
| Taxes, remuneration and social security | 45 | €44,374 | €62,348 | +€17,974 | +40.5% |
| Taxes | 450/3 | €44,374 | €62,348 | +€17,974 | +40.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,950 | €4,911 | +€1,961 | +66.5% |
| Other operating charges | 640/8 | €592 | €1,208 | +€617 | +104% |
| Gross operating margin | 9900 | €210,368 | €223,389 | +€13,021 | +6.2% |
| Operating profit (loss) | 9901 | €206,826 | €217,271 | +€10,444 | +5.0% |
| Financial income | 75/76B | €11,317 | €12,603 | +€1,286 | +11.4% |
| Recurring financial income | 75 | €11,317 | €12,603 | +€1,286 | +11.4% |
| Financial charges | 65/66B | €1,464 | €929 | -€536 | -36.6% |
| Recurring financial charges | 65 | €1,464 | €929 | -€536 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €216,679 | €228,945 | +€12,266 | +5.7% |
| Income taxes | 67/77 | €65,359 | €69,013 | +€3,654 | +5.6% |
| Profit (loss) for the period | 9904 | €151,320 | €159,932 | +€8,612 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €151,320 | €159,932 | +€8,612 | +5.7% |
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 22 October 2026 via checked.be.