Income outside current activity
Other revenues are non-recurring revenues that are not part of the current business 🍹. Here you'll find: rebilling of expenses, taxable bonuses and subsidies (Airbag bonus, SESAM bonus, INAMI bonus, integrated practice bonus for doctors), training vouchers, capitalized production (if you capitalize R&D salaries)...
Please note that, unlike the rebilling of expenses, disbursements are never considered as income.
💡 When you re-invoice expenses to your customer, you use the "other income" category.