Bonta's haiku sets a day meant for romance beside a scene that is anything but romantic. The opening line, "Valentine's Day," promises flowers and tenderness. Then the poem pulls the rug out. "Formerly held hands" suggests that hands which once joined in affection are now busy counting money. The touch has gone from holding to handling cash.
The final line, "by a hard bed," adds to the chill. A bed is usually a place of comfort and intimacy, but "hard" makes it sound bare and uninviting. Judging by the imagery, the setting could be one of poverty or desperation, though the poem never says exactly who these people are or why they need the money.
The speaker stays quiet and observant, offering no comment. That restraint makes the mood feel dry, sad, and a little ironic. Tenderness hasn't necessarily vanished, but money worries seem to have crowded it out, and the holiday only makes the gap more obvious.