BOUVY MOTOR: 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
BOUVY MOTOR
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€154,964
2024 · €183,108-€28,144
Equity
€3.4m
2024 · €3.2m+€154,964
Cash
€498,424
2024 · €138,095+€360,329
Balance sheet total
€15.2m
2024 · €14.4m+€770,273
Largest movements
Assets
- Receivables within one year +€552,627
up €552,627 (+14.0%), from €4.0m to €4.5m
of which Trade receivables: +€375,666
- Receivables after one year +€500,000
new in 2025: €500,000
- Stocks and contracts -€474,625
down €474,625 (-6.3%), from €7.6m to €7.1m
- Cash +€360,329
up €360,329 (+261%), from €138,095 to €498,424
mainly Trade debts (+€888,609) and Depreciation (+€614,368)
Equity and liabilities
- Trade debts +€888,609
up €888,609 (+145%), from €613,402 to €1.5m
- Short-term financial debts -€694,912
down €694,912 (-9.1%), from €7.6m to €6.9m
- Debts after one year +€398,859
up €398,859 (+44.6%), from €894,461 to €1.3m
of which Financial debts: +€398,859
- Tax, wage and social debts +€384,654
up €384,654 (+97.5%), from €394,548 to €779,202
of which Taxes: +€277,733
- Reserves +€154,964
up €154,964 (+5.0%), from €3.1m to €3.2m
of which Tax-exempt reserves: +€146,789
Income statement
- Goods and materials -€2.9m
down €2.9m (-11.3%), from €25.4m to €22.5m
of which Change in stocks: decrease (increase): -€3.6m
- Turnover -€2.1m
down €2.1m (-7.3%), from €29.3m to €27.2m
- Other operating income -€634,596
down €634,596 (-35.1%), from €1.8m to €1.2m
- Services and other goods +€354,995
up €354,995 (+16.5%), from €2.2m to €2.5m
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
€183,108
Turnover
-€2.1m
Other operating income
-€634,596
Goods and materials
+€2.9m
Services and other goods
-€354,995
Staff costs
-€214,802
Depreciation
-€212,738
Write-downs
+€77,868
Provisions
+€137,609
Other operating charges
+€171,522
Other operating items
+€225
Financial income
-€2,686
Financial charges
+€217,175
Taxes
+€48,038
Result 2025
€154,964
raises the resultlowers the resultnot broken down further in the accounts
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
+€1.1m
Investment
-€474,211
Financing
-€244,565
Cash 2024
€138,095
From operations (derived)
+€1.1m
Net result for the year
+€154,964
Depreciation
+€614,368
Receivables after one year
-€500,000
Stocks and contracts
+€474,625
Receivables within one year
-€552,627
Deferred charges and accrued income
+€27,901
Provisions
-€129,840
Trade debts
+€888,609
Tax, wage and social debts
+€384,654
Advances received
+€250
Other debts
-€129,396
Accrued charges and deferred income
-€154,403
Investment (derived)
-€474,211
Investment in fixed assets (net)
-€474,211
Financing
-€244,565
Debts after one year
+€398,859
Current portion of long-term debt
+€51,489
Short-term financial debts
-€694,912
Cash 2025
€498,424
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,419,841 | €15,190,115 | +€770,273 | +5.3% |
| Fixed assets | 21/28 | €2,648,620 | €2,508,462 | -€140,157 | -5.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €2,466,746 | €2,326,589 | -€140,157 | -5.7% |
| Plant, machinery and equipment | 23 | €809,699 | €562,730 | -€246,969 | -30.5% |
| Furniture and vehicles | 24 | €1,657,047 | €1,111,369 | -€545,678 | -32.9% |
| Other tangible fixed assets | 26 | €0 | €652,490 | +€652,490 | |
| Financial fixed assets | 28 | €181,874 | €181,874 | = | 0.0% |
| Affiliated companies | 280/1 | €180,987 | €180,987 | = | 0.0% |
| Participating interests | 280 | €180,987 | €180,987 | = | 0.0% |
| Other financial fixed assets | 284/8 | €887 | €887 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €887 | €887 | = | 0.0% |
| Current assets | 29/58 | €11,771,221 | €12,681,652 | +€910,431 | +7.7% |
| Amounts receivable after more than one year | 29 | - | €500,000 | +€500,000 | |
| Other amounts receivable | 291 | - | €500,000 | +€500,000 | |
| Stocks and contracts in progress | 3 | €7,582,712 | €7,108,087 | -€474,625 | -6.3% |
| Stocks | 30/36 | €7,582,712 | €7,108,087 | -€474,625 | -6.3% |
| Goods purchased for resale | 34 | €7,582,712 | €7,108,087 | -€474,625 | -6.3% |
| Amounts receivable within one year | 40/41 | €3,958,699 | €4,511,326 | +€552,627 | +14.0% |
| Trade receivables | 40 | €1,492,829 | €1,868,495 | +€375,666 | +25.2% |
| Other amounts receivable | 41 | €2,465,870 | €2,642,832 | +€176,961 | +7.2% |
| Cash at bank and in hand | 54/58 | €138,095 | €498,424 | +€360,329 | +261% |
| Deferred charges and accrued income | 490/1 | €91,715 | €63,814 | -€27,901 | -30.4% |
| Total equity and liabilities | 10/49 | €14,419,841 | €15,190,115 | +€770,273 | +5.3% |
| Equity | 10/15 | €3,197,825 | €3,352,790 | +€154,964 | +4.8% |
| Contributions | 10/11 | €106,395 | €106,395 | = | 0.0% |
| Capital | 10 | €106,395 | €106,395 | = | 0.0% |
| Issued capital | 100 | €106,395 | €106,395 | = | 0.0% |
| Reserves | 13 | €3,091,430 | €3,246,394 | +€154,964 | +5.0% |
| Non-distributable reserves | 130/1 | €10,640 | €10,640 | = | 0.0% |
| Legal reserve | 130 | €10,640 | €10,640 | = | 0.0% |
| Tax-exempt reserves | 132 | €598,741 | €745,529 | +€146,789 | +24.5% |
| Distributable reserves | 133 | €2,482,050 | €2,490,226 | +€8,176 | +0.3% |
| Provisions and deferred taxes | 16 | €649,200 | €519,360 | -€129,840 | -20.0% |
| Provisions for liabilities and charges | 160/5 | €649,200 | €519,360 | -€129,840 | -20.0% |
| Major repairs and maintenance | 162 | €649,200 | €0 | -€649,200 | -100% |
| Other liabilities and charges | 164/5 | - | €519,360 | +€519,360 | |
| Amounts payable | 17/49 | €10,572,815 | €11,317,965 | +€745,149 | +7.0% |
| Amounts payable after more than one year | 17 | €894,461 | €1,293,320 | +€398,859 | +44.6% |
| Financial debts | 170/4 | €204,461 | €603,320 | +€398,859 | +195% |
| Subordinated loans | 170 | €15,000 | €13,000 | -€2,000 | -13.3% |
| Credit institutions | 173 | €189,461 | €590,320 | +€400,859 | +212% |
| Other amounts payable | 178/9 | €690,000 | €690,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,151,341 | €9,652,035 | +€500,693 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €57,593 | €109,081 | +€51,489 | +89.4% |
| Financial debts | 43 | €7,622,808 | €6,927,896 | -€694,912 | -9.1% |
| Credit institutions | 430/8 | €7,622,808 | €6,927,896 | -€694,912 | -9.1% |
| Trade debts | 44 | €613,402 | €1,502,011 | +€888,609 | +145% |
| Suppliers | 440/4 | €613,402 | €1,502,011 | +€888,609 | +145% |
| Advances received on contracts in progress | 46 | €0 | €250 | +€250 | |
| Taxes, remuneration and social security | 45 | €394,548 | €779,202 | +€384,654 | +97.5% |
| Taxes | 450/3 | €131,323 | €409,056 | +€277,733 | +211% |
| Remuneration and social security | 454/9 | €263,225 | €370,145 | +€106,920 | +40.6% |
| Other amounts payable | 47/48 | €462,990 | €333,595 | -€129,396 | -27.9% |
| Accrued charges and deferred income | 492/3 | €527,013 | €372,610 | -€154,403 | -29.3% |
| Operating income | 70/76A | €31,117,341 | €28,352,698 | -€2.8m | -8.9% |
| Turnover | 70 | €29,308,462 | €27,178,190 | -€2.1m | -7.3% |
| Other operating income | 74 | €1,808,878 | €1,174,282 | -€634,596 | -35.1% |
| Non-recurring operating income | 76A | - | €225 | +€225 | |
| Operating charges | 60/66A | €30,249,855 | €27,775,883 | -€2.5m | -8.2% |
| Goods for resale, raw materials and consumables | 60 | €25,356,132 | €22,486,624 | -€2.9m | -11.3% |
| Purchases | 600/8 | €21,225,047 | €21,945,312 | +€720,265 | +3.4% |
| Change in stocks: decrease (increase) | 609 | €4,131,085 | €541,312 | -€3.6m | -86.9% |
| Services and other goods | 61 | €2,156,088 | €2,511,084 | +€354,995 | +16.5% |
| Remuneration, social security and pensions | 62 | €2,052,692 | €2,267,494 | +€214,802 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €401,631 | €614,368 | +€212,738 | +53.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,590 | -€70,279 | -€77,868 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €7,769 | -€129,840 | -€137,609 | |
| Other operating charges | 640/8 | €267,953 | €96,431 | -€171,522 | -64.0% |
| Operating profit (loss) | 9901 | €867,485 | €576,815 | -€290,670 | -33.5% |
| Financial income | 75/76B | €8,887 | €6,200 | -€2,686 | -30.2% |
| Recurring financial income | 75 | €8,887 | €6,200 | -€2,686 | -30.2% |
| Income from current assets | 751 | €3,465 | €4,971 | +€1,507 | +43.5% |
| Other financial income | 752/9 | €5,422 | €1,229 | -€4,193 | -77.3% |
| Financial charges | 65/66B | €518,512 | €301,337 | -€217,175 | -41.9% |
| Recurring financial charges | 65 | €415,816 | €301,337 | -€114,479 | -27.5% |
| Debt charges | 650 | €370,525 | €274,007 | -€96,518 | -26.0% |
| Other financial charges | 652/9 | €45,291 | €27,330 | -€17,961 | -39.7% |
| Non-recurring financial charges | 66B | €102,696 | €0 | -€102,696 | -100% |
| Profit (loss) for the period before taxes | 9903 | €357,860 | €281,679 | -€76,181 | -21.3% |
| Income taxes | 67/77 | €174,752 | €126,715 | -€48,038 | -27.5% |
| Taxes | 670/3 | €175,024 | €128,385 | -€46,640 | -26.6% |
| Tax adjustments and reversals of tax provisions | 77 | €272 | €1,670 | +€1,398 | +514% |
| Profit (loss) for the period | 9904 | €183,108 | €154,964 | -€28,144 | -15.4% |
| Transfer from tax-exempt reserves | 789 | €139,920 | €21,611 | -€118,308 | -84.6% |
| Transfer to tax-exempt reserves | 689 | €210,500 | €168,400 | -€42,100 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €112,528 | €8,176 | -€104,352 | -92.7% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.