DR. BONEMEYER: 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.
DR. BONEMEYER
Largest movements
- Cash -€45
down €45 (-4.7%), from €958 to €913
mainly Trade debts (-€1,417) and Other debts (-€1,371)
- Profit (loss) carried forward +€2,743
up €2,743 (+5.1%), from -€54,211 to -€51,469
- Trade debts -€1,417
no longer reported in 2025 (was €1,417)
- Other debts -€1,371
down €1,371 (-23.4%), from €5,848 to €4,477
- Gross operating margin -€5,826
down €5,826 (-67.6%), from €8,614 to €2,788
- Other operating charges -€505
no longer reported in 2025 (was €505)
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 | €958 | €913 | -€45 | -4.7% |
| Current assets | 29/58 | €958 | €913 | -€45 | -4.7% |
| Cash at bank and in hand | 54/58 | €958 | €913 | -€45 | -4.7% |
| Total equity and liabilities | 10/49 | €958 | €913 | -€45 | -4.7% |
| Equity | 10/15 | -€6,306 | -€3,563 | +€2,743 | +43.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,305 | €29,305 | = | 0.0% |
| Distributable reserves | 133 | €29,305 | €29,305 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,211 | -€51,469 | +€2,743 | +5.1% |
| Amounts payable | 17/49 | €7,265 | €4,477 | -€2,788 | -38.4% |
| Amounts payable within one year | 42/48 | €7,265 | €4,477 | -€2,788 | -38.4% |
| Trade debts | 44 | €1,417 | - | -€1,417 | |
| Suppliers | 440/4 | €1,417 | - | -€1,417 | |
| Other amounts payable | 47/48 | €5,848 | €4,477 | -€1,371 | -23.4% |
| Non-recurring operating income | 76A | €14,371 | €4,000 | -€10,371 | -72.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69 | - | -€69 | |
| Other operating charges | 640/8 | €505 | - | -€505 | |
| Gross operating margin | 9900 | €8,614 | €2,788 | -€5,826 | -67.6% |
| Operating profit (loss) | 9901 | €8,040 | €2,788 | -€5,252 | -65.3% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €7,995 | €2,743 | -€5,252 | -65.7% |
| Profit (loss) for the period | 9904 | €7,995 | €2,743 | -€5,252 | -65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,995 | €2,743 | -€5,252 | -65.7% |
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 18 October 2026 via checked.be.