PETER BONAMIE: 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.
PETER BONAMIE
Largest movements
- Cash +€39,250
up €39,250 (+273%), from €14,362 to €53,612
mainly Receivables within one year (+€27,541) and Other debts (+€15,543)
- Receivables within one year -€27,541
down €27,541 (-20.2%), from €136,577 to €109,036
of which Other amounts receivable: -€15,441
- Other debts +€15,543
up €15,543 (+37.9%), from €40,973 to €56,516
- Profit (loss) carried forward +€10,021
up €10,021 (+6,377%), from €157 to €10,178
- Trade debts -€9,839
down €9,839 (-69.6%), from €14,132 to €4,293
- Short-term financial debts -€5,940
no longer reported in 2025 (was €5,940)
- Gross operating margin +€60,205
up €60,205, from -€32,223 to €27,982
- Financial charges -€724
down €724 (-8.9%), from €8,184 to €7,460
- Depreciation -€512
down €512 (-10.1%), from €5,051 to €4,540
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 | €533,204 | €545,350 | +€12,146 | +2.3% |
| Fixed assets | 21/28 | €379,730 | €378,430 | -€1,300 | -0.3% |
| Tangible fixed assets | 22/27 | €371,255 | €369,955 | -€1,300 | -0.4% |
| Land and buildings | 22 | €365,901 | €363,718 | -€2,183 | -0.6% |
| Furniture and vehicles | 24 | €5,354 | €6,237 | +€883 | +16.5% |
| Financial fixed assets | 28 | €8,475 | €8,475 | = | 0.0% |
| Current assets | 29/58 | €153,474 | €166,919 | +€13,446 | +8.8% |
| Amounts receivable within one year | 40/41 | €136,577 | €109,036 | -€27,541 | -20.2% |
| Trade receivables | 40 | €103,294 | €91,194 | -€12,100 | -11.7% |
| Other amounts receivable | 41 | €33,283 | €17,842 | -€15,441 | -46.4% |
| Cash at bank and in hand | 54/58 | €14,362 | €53,612 | +€39,250 | +273% |
| Deferred charges and accrued income | 490/1 | €2,535 | €4,272 | +€1,737 | +68.5% |
| Total equity and liabilities | 10/49 | €533,204 | €545,350 | +€12,146 | +2.3% |
| Equity | 10/15 | €463,768 | €473,788 | +€10,021 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €445,011 | €445,011 | = | 0.0% |
| Distributable reserves | 133 | €445,011 | €445,011 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157 | €10,178 | +€10,021 | +6,377% |
| Amounts payable | 17/49 | €69,436 | €71,561 | +€2,125 | +3.1% |
| Amounts payable within one year | 42/48 | €65,854 | €67,408 | +€1,554 | +2.4% |
| Financial debts | 43 | €5,940 | - | -€5,940 | |
| Credit institutions | 430/8 | €5,940 | - | -€5,940 | |
| Trade debts | 44 | €14,132 | €4,293 | -€9,839 | -69.6% |
| Suppliers | 440/4 | €14,132 | €4,293 | -€9,839 | -69.6% |
| Taxes, remuneration and social security | 45 | €4,808 | €6,599 | +€1,790 | +37.2% |
| Taxes | 450/3 | €4,808 | €6,599 | +€1,790 | +37.2% |
| Other amounts payable | 47/48 | €40,973 | €56,516 | +€15,543 | +37.9% |
| Accrued charges and deferred income | 492/3 | €3,582 | €4,153 | +€571 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,051 | €4,540 | -€512 | -10.1% |
| Other operating charges | 640/8 | €4,905 | €4,931 | +€26 | +0.5% |
| Non-recurring operating charges | 66A | - | €710 | +€710 | |
| Gross operating margin | 9900 | -€32,223 | €27,982 | +€60,205 | |
| Operating profit (loss) | 9901 | -€42,179 | €17,801 | +€59,981 | |
| Financial income | 75/76B | €8 | €11 | +€2 | +25.4% |
| Recurring financial income | 75 | €8 | €11 | +€2 | +25.4% |
| Financial charges | 65/66B | €8,184 | €7,460 | -€724 | -8.9% |
| Recurring financial charges | 65 | €8,184 | €7,460 | -€724 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€50,355 | €10,352 | +€60,707 | |
| Income taxes | 67/77 | €228 | €331 | +€103 | +45.3% |
| Profit (loss) for the period | 9904 | -€50,583 | €10,021 | +€60,604 | |
| Transfer from tax-exempt reserves | 789 | €41,200 | - | -€41,200 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,383 | €10,021 | +€19,404 |
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.