Bogavantes: 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.
Bogavantes
Largest movements
- Cash -€31,857
down €31,857 (-100%), from €31,857 to €0
mainly Net result for the year (-€41,226) and Tax, wage and social debts (-€2,800)
- Receivables within one year -€4,196
down €4,196 (-23.3%), from €18,047 to €13,851
of which Trade receivables: -€13,765
- Reserves -€35,155
down €35,155 (-100%), from €35,155 to €0
- Profit (loss) carried forward -€6,071
down €6,071, from €0 to -€6,071
- Other debts +€4,477
up €4,477 (+914%), from €490 to €4,967
- Short-term financial debts +€3,181
new in 2025: €3,181
- Tax, wage and social debts -€2,800
down €2,800 (-96.1%), from €2,914 to €114
of which Remuneration and social security: -€2,800
- Staff costs -€9,455
down €9,455 (-100%), from €9,455 to €0
- Gross operating margin +€3,542
up €3,542 (+7.9%), from -€44,602 to -€41,060
- Financial income +€2,079
up €2,079, from €0 to €2,079
- Other operating charges +€808
up €808 (+121%), from €666 to €1,473
- Financial charges -€614
down €614 (-44.3%), from €1,385 to €772
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 | €49,904 | €13,851 | -€36,053 | -72.2% |
| Current assets | 29/58 | €49,904 | €13,851 | -€36,053 | -72.2% |
| Amounts receivable within one year | 40/41 | €18,047 | €13,851 | -€4,196 | -23.3% |
| Trade receivables | 40 | €16,878 | €3,113 | -€13,765 | -81.6% |
| Other amounts receivable | 41 | €1,169 | €10,737 | +€9,569 | +819% |
| Cash at bank and in hand | 54/58 | €31,857 | €0 | -€31,857 | -100% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €49,904 | €13,851 | -€36,053 | -72.2% |
| Equity | 10/15 | €37,155 | -€4,071 | -€41,226 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,155 | €0 | -€35,155 | -100% |
| Distributable reserves | 133 | €35,155 | €0 | -€35,155 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€6,071 | -€6,071 | |
| Amounts payable | 17/49 | €12,749 | €17,922 | +€5,173 | +40.6% |
| Amounts payable within one year | 42/48 | €12,749 | €17,922 | +€5,173 | +40.6% |
| Current portion of amounts payable after more than one year | 42 | €3,105 | €2,041 | -€1,065 | -34.3% |
| Financial debts | 43 | - | €3,181 | +€3,181 | |
| Credit institutions | 430/8 | - | €3,181 | +€3,181 | |
| Trade debts | 44 | €6,240 | €7,620 | +€1,380 | +22.1% |
| Suppliers | 440/4 | €6,240 | €7,620 | +€1,380 | +22.1% |
| Taxes, remuneration and social security | 45 | €2,914 | €114 | -€2,800 | -96.1% |
| Taxes | 450/3 | €114 | €114 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,800 | €0 | -€2,800 | -100% |
| Other amounts payable | 47/48 | €490 | €4,967 | +€4,477 | +914% |
| Remuneration, social security and pensions | 62 | €9,455 | €0 | -€9,455 | -100% |
| Other operating charges | 640/8 | €666 | €1,473 | +€808 | +121% |
| Gross operating margin | 9900 | -€44,602 | -€41,060 | +€3,542 | +7.9% |
| Operating profit (loss) | 9901 | -€54,722 | -€42,534 | +€12,188 | +22.3% |
| Financial income | 75/76B | €0 | €2,079 | +€2,079 | |
| Recurring financial income | 75 | €0 | €2,079 | +€2,079 | |
| Financial charges | 65/66B | €1,385 | €772 | -€614 | -44.3% |
| Recurring financial charges | 65 | €1,385 | €772 | -€614 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | -€56,108 | -€41,226 | +€14,881 | +26.5% |
| Income taxes | 67/77 | €114 | €0 | -€114 | -100% |
| Profit (loss) for the period | 9904 | -€56,222 | -€41,226 | +€14,995 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,222 | -€41,226 | +€14,995 | +26.7% |
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 19 October 2026 via checked.be.