BBOVEN: what changed
Two fiscal 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.
BBOVEN
Largest movements
- Cash +€96,246
up €96,246 (+245.5%), from €39,201 to €135,447
mainly Net result for the year (+€86,541) and Tax, wage and social debts (+€23,945)
- Receivables within one year +€13,818
new in 2025: €13,818
- Reserves +€86,541
up €86,541 (+205.0%), from €42,224 to €128,765
- Tax, wage and social debts +€23,945
up €23,945 (+263.0%), from €9,103 to €33,048
- Gross operating margin +€67,027
up €67,027 (+148.7%), from €45,070 to €112,096
- Taxes +€14,392
up €14,392 (+158.1%), from €9,103 to €23,495
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.
Cash bridge derived
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 | €52,343 | €162,096 | +€109,753 | +209.7% |
| Fixed assets | 21/28 | €2,096 | €3,211 | +€1,116 | +53.2% |
| Tangible fixed assets | 22/27 | €2,096 | €3,211 | +€1,116 | +53.2% |
| Plant, machinery and equipment | 23 | €2,096 | €979 | -€1,117 | -53.3% |
| Furniture and vehicles | 24 | - | €2,232 | +€2,232 | |
| Current assets | 29/58 | €50,247 | €158,885 | +€108,638 | +216.2% |
| Amounts receivable within one year | 40/41 | - | €13,818 | +€13,818 | |
| Other amounts receivable | 41 | - | €13,818 | +€13,818 | |
| Cash at bank and in hand | 54/58 | €39,201 | €135,447 | +€96,246 | +245.5% |
| Deferred charges and accrued income | 490/1 | €11,046 | €9,620 | -€1,426 | -12.9% |
| Total equity and liabilities | 10/49 | €52,343 | €162,096 | +€109,753 | +209.7% |
| Equity | 10/15 | €42,324 | €128,865 | +€86,541 | +204.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €42,224 | €128,765 | +€86,541 | +205.0% |
| Distributable reserves | 133 | €42,224 | €128,765 | +€86,541 | +205.0% |
| Amounts payable | 17/49 | €10,019 | €33,231 | +€23,212 | +231.7% |
| Amounts payable within one year | 42/48 | €10,019 | €33,231 | +€23,212 | +231.7% |
| Trade debts | 44 | - | €183 | +€183 | |
| Suppliers | 440/4 | - | €183 | +€183 | |
| Taxes, remuneration and social security | 45 | €9,103 | €33,048 | +€23,945 | +263.0% |
| Taxes | 450/3 | €9,103 | €33,048 | +€23,945 | +263.0% |
| Other amounts payable | 47/48 | €916 | - | -€916 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,117 | €1,405 | +€289 | +25.9% |
| Other operating charges | 640/8 | €442 | €775 | +€333 | +75.3% |
| Gross operating margin | 9900 | €45,070 | €112,096 | +€67,027 | +148.7% |
| Operating profit (loss) | 9901 | €43,511 | €109,917 | +€66,406 | +152.6% |
| Financial income | 75/76B | - | €194 | +€194 | |
| Recurring financial income | 75 | - | €194 | +€194 | |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €43,438 | €110,036 | +€66,599 | +153.3% |
| Income taxes | 67/77 | €9,103 | €23,495 | +€14,392 | +158.1% |
| Profit (loss) for the period | 9904 | €34,335 | €86,541 | +€52,207 | +152.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,335 | €86,541 | +€52,207 | +152.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.