BOHOVE: 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.
What changed
BOHOVE
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€114,955
2024 · €10,858+€104,097
Equity
€496,787
2024 · €381,832+€114,955
Cash
€30,871
2024 · €21,755+€9,116
Balance sheet total
€2.4m
2024 · €2.5m-€59,583
Largest movements
Assets
- Tangible fixed assets -€114,690
down €114,690 (-5.5%), from €2.1m to €2.0m
of which Land and buildings: -€75,215
- Stocks and contracts +€53,117
up €53,117 (+16.9%), from €314,313 to €367,431
Equity and liabilities
- Debts after one year -€134,226
down €134,226 (-7.7%), from €1.7m to €1.6m
- Reserves +€64,140
up €64,140 (+556%), from €11,532 to €75,672
of which Distributable reserves: +€64,140
- Profit (loss) carried forward +€50,815
up €50,815, from -€48,300 to €2,515
- Trade debts -€43,433
down €43,433 (-45.0%), from €96,491 to €53,058
Income statement
- Gross operating margin +€150,995
up €150,995 (+31.7%), from €475,738 to €626,733
- Taxes +€44,672
up €44,672 (+6,127%), from €729 to €45,401
- Staff costs +€20,368
up €20,368 (+8.9%), from €230,011 to €250,378
- Depreciation -€16,386
down €16,386 (-11.2%), from €146,326 to €129,940
- Financial charges -€7,658
down €7,658 (-9.9%), from €77,347 to €69,689
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.
Result 2024
€10,858
Gross operating margin
+€150,995
Staff costs
-€20,368
Depreciation
+€16,386
Other operating charges
-€6,769
Financial income
+€866
Financial charges
+€7,658
Taxes
-€44,672
Result 2025
€114,955
raises the resultlowers the result
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.
From operations
+€164,071
Investment
-€11,342
Financing
-€143,614
Cash 2024
€21,755
From operations (derived)
+€164,071
Net result for the year
+€114,955
Depreciation
+€129,940
Stocks and contracts
-€53,117
Receivables within one year
-€21,522
Deferred charges and accrued income
+€24,740
Trade debts
-€43,433
Tax, wage and social debts
+€16,404
Advances received
+€4,594
Accrued charges and deferred income
-€8,489
Investment (derived)
-€11,342
Investment in fixed assets (net)
-€11,342
Financing
-€143,614
Debts after one year
-€134,226
Current portion of long-term debt
-€7,550
Short-term financial debts
-€1,839
Cash 2025
€30,871
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,504,287 | €2,444,704 | -€59,583 | -2.4% |
| Fixed assets | 21/28 | €2,080,898 | €1,962,299 | -€118,599 | -5.7% |
| Intangible fixed assets | 21 | €13,087 | €9,178 | -€3,909 | -29.9% |
| Tangible fixed assets | 22/27 | €2,067,810 | €1,953,121 | -€114,690 | -5.5% |
| Land and buildings | 22 | €1,750,528 | €1,675,313 | -€75,215 | -4.3% |
| Plant, machinery and equipment | 23 | €276,240 | €248,465 | -€27,776 | -10.1% |
| Furniture and vehicles | 24 | €41,042 | €29,343 | -€11,700 | -28.5% |
| Current assets | 29/58 | €423,390 | €482,405 | +€59,015 | +13.9% |
| Stocks and contracts in progress | 3 | €314,313 | €367,431 | +€53,117 | +16.9% |
| Stocks | 30/36 | €314,313 | €367,431 | +€53,117 | +16.9% |
| Amounts receivable within one year | 40/41 | €60,125 | €81,647 | +€21,522 | +35.8% |
| Trade receivables | 40 | €38,046 | €32,855 | -€5,191 | -13.6% |
| Other amounts receivable | 41 | €22,079 | €48,792 | +€26,713 | +121% |
| Cash at bank and in hand | 54/58 | €21,755 | €30,871 | +€9,116 | +41.9% |
| Deferred charges and accrued income | 490/1 | €27,197 | €2,457 | -€24,740 | -91.0% |
| Total equity and liabilities | 10/49 | €2,504,287 | €2,444,704 | -€59,583 | -2.4% |
| Equity | 10/15 | €381,832 | €496,787 | +€114,955 | +30.1% |
| Contributions | 10/11 | €418,600 | €418,600 | = | 0.0% |
| Reserves | 13 | €11,532 | €75,672 | +€64,140 | +556% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €9,672 | €9,672 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €66,000 | +€64,140 | +3,448% |
| Profit (loss) carried forward | 14 | -€48,300 | €2,515 | +€50,815 | |
| Amounts payable | 17/49 | €2,122,455 | €1,947,917 | -€174,538 | -8.2% |
| Amounts payable after more than one year | 17 | €1,737,953 | €1,603,728 | -€134,226 | -7.7% |
| Financial debts | 170/4 | €1,737,953 | €1,603,728 | -€134,226 | -7.7% |
| Amounts payable within one year | 42/48 | €373,375 | €341,552 | -€31,824 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €171,638 | €164,088 | -€7,550 | -4.4% |
| Financial debts | 43 | €27,800 | €25,962 | -€1,839 | -6.6% |
| Credit institutions | 430/8 | €27,800 | €25,962 | -€1,839 | -6.6% |
| Trade debts | 44 | €96,491 | €53,058 | -€43,433 | -45.0% |
| Suppliers | 440/4 | €96,491 | €53,058 | -€43,433 | -45.0% |
| Advances received on contracts in progress | 46 | €19,093 | €23,687 | +€4,594 | +24.1% |
| Taxes, remuneration and social security | 45 | €18,354 | €34,757 | +€16,404 | +89.4% |
| Taxes | 450/3 | €2,376 | €15,414 | +€13,038 | +549% |
| Remuneration and social security | 454/9 | €15,978 | €19,344 | +€3,366 | +21.1% |
| Other amounts payable | 47/48 | €40,000 | €40,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €11,126 | €2,638 | -€8,489 | -76.3% |
| Remuneration, social security and pensions | 62 | €230,011 | €250,378 | +€20,368 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,326 | €129,940 | -€16,386 | -11.2% |
| Other operating charges | 640/8 | €11,326 | €18,095 | +€6,769 | +59.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €475,738 | €626,733 | +€150,995 | +31.7% |
| Operating profit (loss) | 9901 | €88,075 | €228,319 | +€140,245 | +159% |
| Financial income | 75/76B | €859 | €1,725 | +€866 | +101% |
| Recurring financial income | 75 | €859 | €1,725 | +€866 | +101% |
| Financial charges | 65/66B | €77,347 | €69,689 | -€7,658 | -9.9% |
| Recurring financial charges | 65 | €77,347 | €69,689 | -€7,658 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €11,587 | €160,356 | +€148,768 | +1,284% |
| Income taxes | 67/77 | €729 | €45,401 | +€44,672 | +6,127% |
| Profit (loss) for the period | 9904 | €10,858 | €114,955 | +€104,097 | +959% |
| Profit (loss) for the period to be appropriated | 9905 | €10,858 | €114,955 | +€104,097 | +959% |
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 24 October 2026 via checked.be.