BOUVRY: 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.
BOUVRY
Largest movements
- Cash +€763,336
up €763,336 (+81.6%), from €935,703 to €1.7m
mainly Receivables within one year (+€378,987) and Net result for the year (+€368,372)
- Receivables within one year -€378,987
down €378,987 (-17.2%), from €2.2m to €1.8m
of which Other amounts receivable: -€381,837
- Profit (loss) carried forward +€368,372
up €368,372 (+22.5%), from €1.6m to €2.0m
- Tax, wage and social debts +€71,554
up €71,554 (+32.8%), from €217,889 to €289,442
of which Taxes: +€74,912
- Gross operating margin +€477,720
up €477,720 (+27.1%), from €1.8m to €2.2m
- Staff costs +€126,751
up €126,751 (+8.4%), from €1.5m to €1.6m
- Taxes +€90,049
up €90,049 (+184.0%), from €48,944 to €138,993
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 | €3,385,004 | €3,803,414 | +€418,411 | +12.4% |
| Fixed assets | 21/28 | €55,736 | €64,115 | +€8,379 | +15.0% |
| Tangible fixed assets | 22/27 | €55,196 | €63,305 | +€8,109 | +14.7% |
| Plant, machinery and equipment | 23 | €36,196 | €42,530 | +€6,334 | +17.5% |
| Furniture and vehicles | 24 | €19,000 | €20,775 | +€1,775 | +9.3% |
| Financial fixed assets | 28 | €540 | €810 | +€270 | +50.0% |
| Current assets | 29/58 | €3,329,268 | €3,739,299 | +€410,031 | +12.3% |
| Stocks and contracts in progress | 3 | €174,503 | €203,406 | +€28,903 | +16.6% |
| Stocks | 30/36 | €174,503 | €203,406 | +€28,903 | +16.6% |
| Amounts receivable within one year | 40/41 | €2,197,089 | €1,818,102 | -€378,987 | -17.2% |
| Trade receivables | 40 | €1,547,784 | €1,550,634 | +€2,850 | +0.2% |
| Other amounts receivable | 41 | €649,306 | €267,468 | -€381,837 | -58.8% |
| Cash at bank and in hand | 54/58 | €935,703 | €1,699,039 | +€763,336 | +81.6% |
| Deferred charges and accrued income | 490/1 | €21,972 | €18,752 | -€3,220 | -14.7% |
| Total equity and liabilities | 10/49 | €3,385,004 | €3,803,414 | +€418,411 | +12.4% |
| Equity | 10/15 | €1,997,468 | €2,365,841 | +€368,372 | +18.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €296,658 | €296,658 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,317 | €22,317 | = | 0.0% |
| Distributable reserves | 133 | €268,141 | €268,141 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,638,811 | €2,007,183 | +€368,372 | +22.5% |
| Amounts payable | 17/49 | €1,387,535 | €1,437,574 | +€50,038 | +3.6% |
| Amounts payable within one year | 42/48 | €1,387,535 | €1,437,574 | +€50,038 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €763 | - | -€763 | |
| Trade debts | 44 | €1,168,884 | €1,148,131 | -€20,752 | -1.8% |
| Suppliers | 440/4 | €1,168,884 | €1,148,131 | -€20,752 | -1.8% |
| Taxes, remuneration and social security | 45 | €217,889 | €289,442 | +€71,554 | +32.8% |
| Taxes | 450/3 | €32,881 | €107,794 | +€74,912 | +227.8% |
| Remuneration and social security | 454/9 | €185,007 | €181,649 | -€3,359 | -1.8% |
| Non-recurring operating income | 76A | €45 | €173 | +€128 | +284.6% |
| Remuneration, social security and pensions | 62 | €1,512,286 | €1,639,037 | +€126,751 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,737 | €19,548 | +€4,811 | +32.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,600 | - | +€1,600 | |
| Other operating charges | 640/8 | €68,655 | €72,311 | +€3,657 | +5.3% |
| Gross operating margin | 9900 | €1,762,206 | €2,239,925 | +€477,720 | +27.1% |
| Operating profit (loss) | 9901 | €168,128 | €509,028 | +€340,900 | +202.8% |
| Financial income | 75/76B | €77 | €123 | +€46 | +59.2% |
| Recurring financial income | 75 | €77 | €123 | +€46 | +59.2% |
| Financial charges | 65/66B | €2,515 | €1,786 | -€729 | -29.0% |
| Recurring financial charges | 65 | €2,515 | €1,786 | -€729 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €165,690 | €507,366 | +€341,676 | +206.2% |
| Income taxes | 67/77 | €48,944 | €138,993 | +€90,049 | +184.0% |
| Profit (loss) for the period | 9904 | €116,746 | €368,372 | +€251,626 | +215.5% |
| Profit (loss) for the period to be appropriated | 9905 | €116,746 | €368,372 | +€251,626 | +215.5% |
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 12 October 2026 via checked.be.