BOUVE: 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.
BOUVE
Largest movements
- Receivables within one year -€40,465
down €40,465 (-36.0%), from €112,379 to €71,914
of which Other amounts receivable: -€26,754
- Tangible fixed assets -€5,379
down €5,379 (-46.0%), from €11,683 to €6,304
of which Furniture and vehicles: -€5,023
- Cash -€4,261
down €4,261 (-9.9%), from €42,879 to €38,617
mainly Contributions, distributions and other (-€30,000) and Tax, wage and social debts (-€27,058)
- Tax, wage and social debts -€27,058
down €27,058 (-88.6%), from €30,544 to €3,486
- Reserves -€17,970
down €17,970 (-17.1%), from €105,059 to €87,090
- Debts after one year -€3,000
down €3,000 (-33.6%), from €8,925 to €5,925
- Gross operating margin -€30,601
down €30,601 (-58.7%), from €52,135 to €21,534
- Taxes -€5,463
down €5,463 (-50.3%), from €10,868 to €5,406
- Other operating charges -€1,893
down €1,893 (-54.4%), from €3,477 to €1,584
- Financial income +€824
up €824 (+38.1%), from €2,161 to €2,986
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 | €166,940 | €116,835 | -€50,106 | -30.0% |
| Fixed assets | 21/28 | €11,683 | €6,304 | -€5,379 | -46.0% |
| Tangible fixed assets | 22/27 | €11,683 | €6,304 | -€5,379 | -46.0% |
| Plant, machinery and equipment | 23 | €1,123 | €766 | -€357 | -31.8% |
| Furniture and vehicles | 24 | €10,560 | €5,538 | -€5,023 | -47.6% |
| Current assets | 29/58 | €155,258 | €110,531 | -€44,726 | -28.8% |
| Amounts receivable within one year | 40/41 | €112,379 | €71,914 | -€40,465 | -36.0% |
| Trade receivables | 40 | €47,055 | €33,344 | -€13,711 | -29.1% |
| Other amounts receivable | 41 | €65,324 | €38,570 | -€26,754 | -41.0% |
| Cash at bank and in hand | 54/58 | €42,879 | €38,617 | -€4,261 | -9.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €166,940 | €116,835 | -€50,106 | -30.0% |
| Equity | 10/15 | €115,059 | €97,090 | -€17,970 | -15.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €105,059 | €87,090 | -€17,970 | -17.1% |
| Distributable reserves | 133 | €105,059 | €87,090 | -€17,970 | -17.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €51,881 | €19,745 | -€32,136 | -61.9% |
| Amounts payable after more than one year | 17 | €8,925 | €5,925 | -€3,000 | -33.6% |
| Financial debts | 170/4 | €8,925 | €5,925 | -€3,000 | -33.6% |
| Amounts payable within one year | 42/48 | €42,956 | €13,820 | -€29,136 | -67.8% |
| Current portion of amounts payable after more than one year | 42 | €3,318 | €1,899 | -€1,419 | -42.8% |
| Trade debts | 44 | €9,095 | €8,435 | -€659 | -7.3% |
| Suppliers | 440/4 | €9,095 | €8,435 | -€659 | -7.3% |
| Taxes, remuneration and social security | 45 | €30,544 | €3,486 | -€27,058 | -88.6% |
| Taxes | 450/3 | €30,544 | €3,486 | -€27,058 | -88.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,989 | €5,379 | +€390 | +7.8% |
| Other operating charges | 640/8 | €3,477 | €1,584 | -€1,893 | -54.4% |
| Gross operating margin | 9900 | €52,135 | €21,534 | -€30,601 | -58.7% |
| Operating profit (loss) | 9901 | €43,670 | €14,571 | -€29,099 | -66.6% |
| Financial income | 75/76B | €2,161 | €2,986 | +€824 | +38.1% |
| Recurring financial income | 75 | €2,161 | €2,986 | +€824 | +38.1% |
| Financial charges | 65/66B | €59 | €121 | +€61 | +103% |
| Recurring financial charges | 65 | €59 | €121 | +€61 | +103% |
| Profit (loss) for the period before taxes | 9903 | €45,772 | €17,436 | -€28,336 | -61.9% |
| Income taxes | 67/77 | €10,868 | €5,406 | -€5,463 | -50.3% |
| Profit (loss) for the period | 9904 | €34,903 | €12,030 | -€22,873 | -65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,903 | €12,030 | -€22,873 | -65.5% |
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 14 October 2026 via checked.be.