BOUVY EXPLOITATION: 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.
BOUVY EXPLOITATION
Largest movements
- Tangible fixed assets +€372,257
up €372,257 (+145%), from €255,885 to €628,141
of which Other tangible fixed assets: +€370,917
- Cash -€323,319
down €323,319 (-29.0%), from €1.1m to €792,449
mainly Investment in fixed assets (net) (-€483,672) and Net result for the year (-€304,615)
- Stocks and contracts +€176,439
up €176,439 (+9.5%), from €1.9m to €2.0m
- Deferred charges and accrued income +€106,773
up €106,773 (+900%), from €11,858 to €118,632
- Receivables within one year +€68,124
up €68,124 (+28.2%), from €241,781 to €309,905
- Trade debts +€318,824
up €318,824 (+24.8%), from €1.3m to €1.6m
- Profit (loss) carried forward -€304,615
down €304,615 (-86.5%), from €352,176 to €47,561
- Debts after one year +€252,988
up €252,988 (+605%), from €41,795 to €294,783
- Other debts +€117,408
up €117,408 (+50.4%), from €233,020 to €350,428
- Gross operating margin -€195,416
down €195,416 (-7.3%), from €2.7m to €2.5m
- Staff costs +€174,580
up €174,580 (+8.4%), from €2.1m to €2.2m
- Financial charges +€127,034
up €127,034 (+41.2%), from €308,224 to €435,258
- Write-downs -€91,612
down €91,612, from €35,947 to -€55,665
- Taxes -€43,556
down €43,556 (-96.4%), from €45,179 to €1,624
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,481,601 | €3,881,875 | +€400,274 | +11.5% |
| Fixed assets | 21/28 | €258,398 | €630,654 | +€372,257 | +144% |
| Tangible fixed assets | 22/27 | €255,885 | €628,141 | +€372,257 | +145% |
| Plant, machinery and equipment | 23 | €2,350 | €1,367 | -€983 | -41.8% |
| Furniture and vehicles | 24 | €97,191 | €99,514 | +€2,323 | +2.4% |
| Other tangible fixed assets | 26 | €156,344 | €527,261 | +€370,917 | +237% |
| Financial fixed assets | 28 | €2,513 | €2,513 | = | 0.0% |
| Current assets | 29/58 | €3,223,203 | €3,251,221 | +€28,017 | +0.9% |
| Stocks and contracts in progress | 3 | €1,853,797 | €2,030,235 | +€176,439 | +9.5% |
| Stocks | 30/36 | €1,853,797 | €2,030,235 | +€176,439 | +9.5% |
| Amounts receivable within one year | 40/41 | €241,781 | €309,905 | +€68,124 | +28.2% |
| Trade receivables | 40 | €241,781 | €309,905 | +€68,124 | +28.2% |
| Cash at bank and in hand | 54/58 | €1,115,768 | €792,449 | -€323,319 | -29.0% |
| Deferred charges and accrued income | 490/1 | €11,858 | €118,632 | +€106,773 | +900% |
| Total equity and liabilities | 10/49 | €3,481,601 | €3,881,875 | +€400,274 | +11.5% |
| Equity | 10/15 | €952,150 | €647,535 | -€304,615 | -32.0% |
| Contributions | 10/11 | €545,431 | €545,431 | = | 0.0% |
| Capital | 10 | €545,431 | €545,431 | = | 0.0% |
| Issued capital | 100 | €545,431 | €545,431 | = | 0.0% |
| Reserves | 13 | €54,543 | €54,543 | = | 0.0% |
| Non-distributable reserves | 130/1 | €54,543 | €54,543 | = | 0.0% |
| Legal reserve | 130 | €54,543 | €54,543 | = | 0.0% |
| Profit (loss) carried forward | 14 | €352,176 | €47,561 | -€304,615 | -86.5% |
| Amounts payable | 17/49 | €2,529,451 | €3,234,339 | +€704,889 | +27.9% |
| Amounts payable after more than one year | 17 | €41,795 | €294,783 | +€252,988 | +605% |
| Financial debts | 170/4 | €41,795 | €294,783 | +€252,988 | +605% |
| Amounts payable within one year | 42/48 | €2,480,953 | €2,932,398 | +€451,445 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €68,990 | €97,691 | +€28,701 | +41.6% |
| Financial debts | 43 | €368,672 | €366,580 | -€2,092 | -0.6% |
| Credit institutions | 430/8 | €368,672 | €366,580 | -€2,092 | -0.6% |
| Trade debts | 44 | €1,286,695 | €1,605,520 | +€318,824 | +24.8% |
| Suppliers | 440/4 | €1,286,695 | €1,605,520 | +€318,824 | +24.8% |
| Taxes, remuneration and social security | 45 | €523,576 | €512,179 | -€11,397 | -2.2% |
| Taxes | 450/3 | €299,949 | €275,322 | -€24,627 | -8.2% |
| Remuneration and social security | 454/9 | €223,627 | €236,857 | +€13,230 | +5.9% |
| Other amounts payable | 47/48 | €233,020 | €350,428 | +€117,408 | +50.4% |
| Accrued charges and deferred income | 492/3 | €6,702 | €7,159 | +€456 | +6.8% |
| Remuneration, social security and pensions | 62 | €2,067,698 | €2,242,278 | +€174,580 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,819 | €111,416 | +€20,597 | +22.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €35,947 | -€55,665 | -€91,612 | |
| Other operating charges | 640/8 | €40,998 | €44,018 | +€3,020 | +7.4% |
| Gross operating margin | 9900 | €2,665,973 | €2,470,557 | -€195,416 | -7.3% |
| Operating profit (loss) | 9901 | €430,511 | €128,510 | -€302,001 | -70.1% |
| Financial income | 75/76B | €3,267 | €3,756 | +€489 | +15.0% |
| Recurring financial income | 75 | €3,267 | €3,756 | +€489 | +15.0% |
| Financial charges | 65/66B | €308,224 | €435,258 | +€127,034 | +41.2% |
| Recurring financial charges | 65 | €308,224 | €435,258 | +€127,034 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | €125,554 | -€302,991 | -€428,546 | |
| Income taxes | 67/77 | €45,179 | €1,624 | -€43,556 | -96.4% |
| Profit (loss) for the period | 9904 | €80,375 | -€304,615 | -€384,990 | |
| Profit (loss) for the period to be appropriated | 9905 | €80,375 | -€304,615 | -€384,990 |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.