BOHO NOVA: 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.
BOHO NOVA
Largest movements
- Receivables within one year +€44,157
up €44,157 (+48.2%), from €91,540 to €135,697
of which Trade receivables: +€30,288
- Cash -€13,797
down €13,797 (-13.9%), from €99,412 to €85,615
mainly Receivables within one year (-€44,157) and Debts after one year (-€13,047)
- Intangible fixed assets -€9,600
down €9,600 (-13.8%), from €69,540 to €59,940
- Tangible fixed assets -€5,236
down €5,236 (-32.2%), from €16,287 to €11,051
- Reserves +€32,941
up €32,941 (+28.2%), from €116,746 to €149,687
- Debts after one year -€13,047
down €13,047 (-44.2%), from €29,543 to €16,495
- Other debts -€5,718
down €5,718 (-17.1%), from €33,347 to €27,629
- Trade debts +€5,133
up €5,133 (+172.9%), from €2,969 to €8,102
- Current portion of long-term debt -€3,365
down €3,365 (-20.5%), from €16,412 to €13,047
- Gross operating margin -€64,812
down €64,812 (-52.5%), from €123,489 to €58,677
- Taxes -€12,347
down €12,347 (-52.6%), from €23,479 to €11,132
- Depreciation -€1,415
down €1,415 (-10.3%), from €13,697 to €12,282
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 | €279,117 | €294,704 | +€15,587 | +5.6% |
| Fixed assets | 21/28 | €85,827 | €70,990 | -€14,836 | -17.3% |
| Intangible fixed assets | 21 | €69,540 | €59,940 | -€9,600 | -13.8% |
| Tangible fixed assets | 22/27 | €16,287 | €11,051 | -€5,236 | -32.2% |
| Plant, machinery and equipment | 23 | €16,287 | €11,051 | -€5,236 | -32.2% |
| Current assets | 29/58 | €193,291 | €223,714 | +€30,423 | +15.7% |
| Amounts receivable within one year | 40/41 | €91,540 | €135,697 | +€44,157 | +48.2% |
| Trade receivables | 40 | €91,540 | €121,828 | +€30,288 | +33.1% |
| Other amounts receivable | 41 | - | €13,868 | +€13,868 | |
| Cash at bank and in hand | 54/58 | €99,412 | €85,615 | -€13,797 | -13.9% |
| Deferred charges and accrued income | 490/1 | €2,339 | €2,403 | +€64 | +2.7% |
| Total equity and liabilities | 10/49 | €279,117 | €294,704 | +€15,587 | +5.6% |
| Equity | 10/15 | €134,746 | €167,687 | +€32,941 | +24.4% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €116,746 | €149,687 | +€32,941 | +28.2% |
| Distributable reserves | 133 | €116,746 | €149,687 | +€32,941 | +28.2% |
| Amounts payable | 17/49 | €144,371 | €127,018 | -€17,354 | -12.0% |
| Amounts payable after more than one year | 17 | €29,543 | €16,495 | -€13,047 | -44.2% |
| Financial debts | 170/4 | €29,543 | €16,495 | -€13,047 | -44.2% |
| Amounts payable within one year | 42/48 | €76,204 | €72,254 | -€3,950 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €16,412 | €13,047 | -€3,365 | -20.5% |
| Trade debts | 44 | €2,969 | €8,102 | +€5,133 | +172.9% |
| Suppliers | 440/4 | €2,969 | €8,102 | +€5,133 | +172.9% |
| Taxes, remuneration and social security | 45 | €23,475 | €23,475 | = | 0.0% |
| Taxes | 450/3 | €23,475 | €23,475 | = | 0.0% |
| Other amounts payable | 47/48 | €33,347 | €27,629 | -€5,718 | -17.1% |
| Accrued charges and deferred income | 492/3 | €38,625 | €38,268 | -€357 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,697 | €12,282 | -€1,415 | -10.3% |
| Other operating charges | 640/8 | €730 | €745 | +€14 | +2.0% |
| Gross operating margin | 9900 | €123,489 | €58,677 | -€64,812 | -52.5% |
| Operating profit (loss) | 9901 | €109,062 | €45,650 | -€63,412 | -58.1% |
| Financial income | 75/76B | €14 | €154 | +€140 | +1011.6% |
| Recurring financial income | 75 | €14 | €154 | +€140 | +1011.6% |
| Financial charges | 65/66B | €1,804 | €1,731 | -€72 | -4.0% |
| Recurring financial charges | 65 | €1,804 | €1,731 | -€72 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €107,272 | €44,073 | -€63,199 | -58.9% |
| Income taxes | 67/77 | €23,479 | €11,132 | -€12,347 | -52.6% |
| Profit (loss) for the period | 9904 | €83,793 | €32,941 | -€50,852 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €83,793 | €32,941 | -€50,852 | -60.7% |
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 29 September 2026 via checked.be.