BOVA AUTOMATION: 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.
BOVA AUTOMATION
Largest movements
- Current investments +€174,513
up €174,513 (+88.1%), from €198,000 to €372,513
- Cash -€129,510
down €129,510 (-48.4%), from €267,490 to €137,980
mainly Current investments (-€174,513) and Contributions, distributions and other (-€144,000)
- Receivables within one year +€35,752
up €35,752 (+61.6%), from €58,057 to €93,809
of which Trade receivables: +€33,208
- Stocks and contracts -€16,742
down €16,742 (-22.1%), from €75,662 to €58,920
- Tangible fixed assets -€12,748
down €12,748 (-25.3%), from €50,468 to €37,720
of which Furniture and vehicles: -€9,296
- Other debts +€144,087
up €144,087 (+588%), from €24,506 to €168,593
- Reserves -€86,078
down €86,078 (-17.1%), from €503,932 to €417,854
of which Distributable reserves: -€86,078
- Debts after one year -€7,781
down €7,781 (-26.8%), from €29,028 to €21,247
- Current portion of long-term debt -€7,229
down €7,229 (-48.2%), from €15,009 to €7,781
- Gross operating margin -€37,792
down €37,792 (-20.1%), from €188,038 to €150,246
- Taxes -€12,726
down €12,726 (-35.9%), from €35,459 to €22,733
- Financial charges +€9,121
up €9,121 (+158%), from €5,756 to €14,876
- Financial income +€2,863
up €2,863 (+407%), from €703 to €3,566
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 | €653,275 | €704,216 | +€50,941 | +7.8% |
| Fixed assets | 21/28 | €51,068 | €38,320 | -€12,748 | -25.0% |
| Tangible fixed assets | 22/27 | €50,468 | €37,720 | -€12,748 | -25.3% |
| Furniture and vehicles | 24 | €32,500 | €23,204 | -€9,296 | -28.6% |
| Other tangible fixed assets | 26 | €17,968 | €14,516 | -€3,452 | -19.2% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €602,207 | €665,896 | +€63,689 | +10.6% |
| Stocks and contracts in progress | 3 | €75,662 | €58,920 | -€16,742 | -22.1% |
| Stocks | 30/36 | €75,662 | €58,920 | -€16,742 | -22.1% |
| Amounts receivable within one year | 40/41 | €58,057 | €93,809 | +€35,752 | +61.6% |
| Trade receivables | 40 | €46,681 | €79,889 | +€33,208 | +71.1% |
| Other amounts receivable | 41 | €11,376 | €13,920 | +€2,544 | +22.4% |
| Current investments | 50/53 | €198,000 | €372,513 | +€174,513 | +88.1% |
| Cash at bank and in hand | 54/58 | €267,490 | €137,980 | -€129,510 | -48.4% |
| Deferred charges and accrued income | 490/1 | €2,998 | €2,673 | -€324 | -10.8% |
| Total equity and liabilities | 10/49 | €653,275 | €704,216 | +€50,941 | +7.8% |
| Equity | 10/15 | €523,932 | €437,854 | -€86,078 | -16.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €503,932 | €417,854 | -€86,078 | -17.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €503,932 | €417,854 | -€86,078 | -17.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €129,342 | €266,362 | +€137,020 | +106% |
| Amounts payable after more than one year | 17 | €29,028 | €21,247 | -€7,781 | -26.8% |
| Financial debts | 170/4 | €29,028 | €21,247 | -€7,781 | -26.8% |
| Amounts payable within one year | 42/48 | €97,056 | €238,112 | +€141,056 | +145% |
| Current portion of amounts payable after more than one year | 42 | €15,009 | €7,781 | -€7,229 | -48.2% |
| Trade debts | 44 | €42,047 | €41,580 | -€468 | -1.1% |
| Suppliers | 440/4 | €42,047 | €41,580 | -€468 | -1.1% |
| Taxes, remuneration and social security | 45 | €15,493 | €20,158 | +€4,665 | +30.1% |
| Taxes | 450/3 | €6,133 | €10,446 | +€4,313 | +70.3% |
| Remuneration and social security | 454/9 | €9,360 | €9,712 | +€352 | +3.8% |
| Other amounts payable | 47/48 | €24,506 | €168,593 | +€144,087 | +588% |
| Accrued charges and deferred income | 492/3 | €3,258 | €7,003 | +€3,745 | +115% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €46,231 | €45,150 | -€1,082 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,794 | €12,748 | -€46 | -0.4% |
| Other operating charges | 640/8 | €1,879 | €383 | -€1,497 | -79.6% |
| Gross operating margin | 9900 | €188,038 | €150,246 | -€37,792 | -20.1% |
| Operating profit (loss) | 9901 | €127,133 | €91,965 | -€35,168 | -27.7% |
| Financial income | 75/76B | €703 | €3,566 | +€2,863 | +407% |
| Recurring financial income | 75 | €703 | €3,566 | +€2,863 | +407% |
| Financial charges | 65/66B | €5,756 | €14,876 | +€9,121 | +158% |
| Recurring financial charges | 65 | €5,756 | €14,876 | +€9,121 | +158% |
| Profit (loss) for the period before taxes | 9903 | €122,081 | €80,655 | -€41,426 | -33.9% |
| Income taxes | 67/77 | €35,459 | €22,733 | -€12,726 | -35.9% |
| Profit (loss) for the period | 9904 | €86,622 | €57,922 | -€28,700 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,622 | €57,922 | -€28,700 | -33.1% |
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 20 October 2026 via checked.be.