BONIMMO: 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.
BONIMMO
Largest movements
- Current investments +€159,986
up €159,986 (+18.8%), from €850,597 to €1.0m
- Cash -€65,910
down €65,910 (-46.8%), from €140,840 to €74,930
mainly Current investments (-€159,986) and Receivables within one year (-€11,912)
- Tangible fixed assets -€15,612
down €15,612 (-15.7%), from €99,268 to €83,656
- Receivables within one year +€11,912
up €11,912 (+154%), from €7,748 to €19,661
of which Other amounts receivable: +€12,056
- Reserves +€91,669
up €91,669 (+12.0%), from €763,837 to €855,506
of which Distributable reserves: +€91,669
- Gross operating margin +€163,668
up €163,668, from -€44,077 to €119,591
- Taxes +€32,970
up €32,970 (+329,700,500%), from €0 to €32,970
- Financial income -€10,161
down €10,161 (-39.6%), from €25,629 to €15,467
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 | €1,098,933 | €1,190,955 | +€92,023 | +8.4% |
| Fixed assets | 21/28 | €99,268 | €83,656 | -€15,612 | -15.7% |
| Tangible fixed assets | 22/27 | €99,268 | €83,656 | -€15,612 | -15.7% |
| Land and buildings | 22 | €99,268 | €83,656 | -€15,612 | -15.7% |
| Current assets | 29/58 | €999,665 | €1,107,299 | +€107,634 | +10.8% |
| Stocks and contracts in progress | 3 | - | €1,299 | +€1,299 | |
| Stocks | 30/36 | - | €1,299 | +€1,299 | |
| Amounts receivable within one year | 40/41 | €7,748 | €19,661 | +€11,912 | +154% |
| Trade receivables | 40 | €144 | - | -€144 | |
| Other amounts receivable | 41 | €7,604 | €19,661 | +€12,056 | +159% |
| Current investments | 50/53 | €850,597 | €1,010,583 | +€159,986 | +18.8% |
| Cash at bank and in hand | 54/58 | €140,840 | €74,930 | -€65,910 | -46.8% |
| Deferred charges and accrued income | 490/1 | €480 | €826 | +€346 | +72.2% |
| Total equity and liabilities | 10/49 | €1,098,933 | €1,190,955 | +€92,023 | +8.4% |
| Equity | 10/15 | €1,098,837 | €1,190,506 | +€91,669 | +8.3% |
| Contributions | 10/11 | €335,000 | €335,000 | = | 0.0% |
| Capital | 10 | €335,000 | €335,000 | = | 0.0% |
| Issued capital | 100 | €335,000 | €335,000 | = | 0.0% |
| Reserves | 13 | €763,837 | €855,506 | +€91,669 | +12.0% |
| Non-distributable reserves | 130/1 | €33,500 | €33,500 | = | 0.0% |
| Legal reserve | 130 | €33,500 | €33,500 | = | 0.0% |
| Distributable reserves | 133 | €730,337 | €822,006 | +€91,669 | +12.6% |
| Amounts payable | 17/49 | €95 | €449 | +€354 | +372% |
| Amounts payable within one year | 42/48 | €95 | €449 | +€354 | +372% |
| Trade debts | 44 | - | €309 | +€309 | |
| Suppliers | 440/4 | - | €309 | +€309 | |
| Other amounts payable | 47/48 | €95 | €141 | +€45 | +47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,596 | €4,628 | -€968 | -17.3% |
| Other operating charges | 640/8 | €5,360 | €5,525 | +€165 | +3.1% |
| Gross operating margin | 9900 | -€44,077 | €119,591 | +€163,668 | |
| Operating profit (loss) | 9901 | -€55,032 | €109,439 | +€164,471 | |
| Financial income | 75/76B | €25,629 | €15,467 | -€10,161 | -39.6% |
| Recurring financial income | 75 | €25,629 | €15,467 | -€10,161 | -39.6% |
| Financial charges | 65/66B | €200 | €268 | +€68 | +33.8% |
| Recurring financial charges | 65 | €200 | €268 | +€68 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | -€29,603 | €124,639 | +€154,242 | |
| Income taxes | 67/77 | €0 | €32,970 | +€32,970 | +329,700,500% |
| Profit (loss) for the period | 9904 | -€29,603 | €91,669 | +€121,272 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,603 | €91,669 | +€121,272 |
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 1 November 2026 via checked.be.