BAVOVNA: 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.
BAVOVNA
Largest movements
- Cash +€29,334
up €29,334 (+46.1%), from €63,650 to €92,984
mainly Net result for the year (+€55,647) and Depreciation (+€1,274)
- Tangible fixed assets +€3,228
up €3,228 (+152%), from €2,126 to €5,354
of which Furniture and vehicles: +€3,261
- Profit (loss) carried forward +€55,647
up €55,647 (+222%), from €25,121 to €80,769
- Tax, wage and social debts -€12,335
down €12,335 (-34.9%), from €35,295 to €22,960
- Other debts -€10,000
down €10,000 (-76.3%), from €13,100 to €3,100
- Gross operating margin +€11,318
up €11,318 (+18.1%), from €62,436 to €73,754
- Taxes -€4,752
down €4,752 (-24.4%), from €19,455 to €14,703
- Depreciation +€940
up €940 (+282%), from €334 to €1,274
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 | €81,764 | €114,361 | +€32,597 | +39.9% |
| Fixed assets | 21/28 | €2,126 | €5,354 | +€3,228 | +152% |
| Tangible fixed assets | 22/27 | €2,126 | €5,354 | +€3,228 | +152% |
| Plant, machinery and equipment | 23 | €803 | €770 | -€33 | -4.1% |
| Furniture and vehicles | 24 | €1,323 | €4,584 | +€3,261 | +246% |
| Current assets | 29/58 | €79,638 | €109,006 | +€29,369 | +36.9% |
| Amounts receivable within one year | 40/41 | €15,609 | €15,643 | +€34 | +0.2% |
| Trade receivables | 40 | €15,609 | €15,643 | +€34 | +0.2% |
| Cash at bank and in hand | 54/58 | €63,650 | €92,984 | +€29,334 | +46.1% |
| Deferred charges and accrued income | 490/1 | €379 | €379 | +€0 | +0.1% |
| Total equity and liabilities | 10/49 | €81,764 | €114,361 | +€32,597 | +39.9% |
| Equity | 10/15 | €27,621 | €83,269 | +€55,647 | +201% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | - | -€2,500 | |
| Other | 1109/19 | €2,500 | - | -€2,500 | |
| Profit (loss) carried forward | 14 | €25,121 | €80,769 | +€55,647 | +222% |
| Amounts payable | 17/49 | €54,142 | €31,092 | -€23,050 | -42.6% |
| Amounts payable within one year | 42/48 | €53,897 | €30,867 | -€23,030 | -42.7% |
| Trade debts | 44 | €5,503 | €4,807 | -€695 | -12.6% |
| Suppliers | 440/4 | €5,503 | €4,807 | -€695 | -12.6% |
| Taxes, remuneration and social security | 45 | €35,295 | €22,960 | -€12,335 | -34.9% |
| Taxes | 450/3 | €35,295 | €22,960 | -€12,335 | -34.9% |
| Other amounts payable | 47/48 | €13,100 | €3,100 | -€10,000 | -76.3% |
| Accrued charges and deferred income | 492/3 | €245 | €225 | -€20 | -8.2% |
| Remuneration, social security and pensions | 62 | €1,244 | €1,658 | +€415 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €334 | €1,274 | +€940 | +282% |
| Other operating charges | 640/8 | €146 | €368 | +€222 | +152% |
| Gross operating margin | 9900 | €62,436 | €73,754 | +€11,318 | +18.1% |
| Operating profit (loss) | 9901 | €60,712 | €70,454 | +€9,741 | +16.0% |
| Financial income | 75/76B | €142 | €0 | -€142 | -100.0% |
| Recurring financial income | 75 | €142 | €0 | -€142 | -100.0% |
| Financial charges | 65/66B | €179 | €104 | -€75 | -42.0% |
| Recurring financial charges | 65 | €179 | €104 | -€75 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | €60,676 | €70,350 | +€9,674 | +15.9% |
| Income taxes | 67/77 | €19,455 | €14,703 | -€4,752 | -24.4% |
| Profit (loss) for the period | 9904 | €41,221 | €55,647 | +€14,426 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,221 | €55,647 | +€14,426 | +35.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.