BOVAN INTERIOR: 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.
BOVAN INTERIOR
Largest movements
- Receivables within one year +€94,473
up €94,473 (+87.9%), from €107,433 to €201,906
of which Other amounts receivable: +€79,957
- Tangible fixed assets -€47,927
down €47,927 (-6.3%), from €763,032 to €715,105
of which Land and buildings: -€35,657
- Short-term financial debts +€75,000
up €75,000, from €0 to €75,000
of which Credit institutions: +€75,000
- Debts after one year -€40,685
down €40,685 (-4.9%), from €826,266 to €785,581
of which Financial debts: -€55,559
- Gross operating margin +€31,866
up €31,866 (+61.3%), from €51,977 to €83,843
- Taxes +€4,661
up €4,661 (+642%), from €726 to €5,387
- Financial income +€1,781
up €1,781 (+51.3%), from €3,471 to €5,252
- Financial charges -€1,237
down €1,237 (-7.0%), from €17,587 to €16,349
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 | €1,630,299 | €1,681,356 | +€51,057 | +3.1% |
| Fixed assets | 21/28 | €1,508,638 | €1,460,711 | -€47,927 | -3.2% |
| Tangible fixed assets | 22/27 | €763,032 | €715,105 | -€47,927 | -6.3% |
| Land and buildings | 22 | €748,563 | €712,906 | -€35,657 | -4.8% |
| Plant, machinery and equipment | 23 | €452 | €192 | -€260 | -57.6% |
| Leasing and similar rights | 25 | €14,018 | €2,007 | -€12,010 | -85.7% |
| Financial fixed assets | 28 | €745,606 | €745,606 | = | 0.0% |
| Current assets | 29/58 | €121,661 | €220,646 | +€98,985 | +81.4% |
| Amounts receivable within one year | 40/41 | €107,433 | €201,906 | +€94,473 | +87.9% |
| Trade receivables | 40 | €11,500 | €26,016 | +€14,516 | +126% |
| Other amounts receivable | 41 | €95,933 | €175,890 | +€79,957 | +83.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,866 | €15,892 | +€5,026 | +46.3% |
| Deferred charges and accrued income | 490/1 | €3,362 | €2,848 | -€514 | -15.3% |
| Total equity and liabilities | 10/49 | €1,630,299 | €1,681,356 | +€51,057 | +3.1% |
| Equity | 10/15 | €702,380 | €717,677 | +€15,297 | +2.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €662,380 | €677,677 | +€15,297 | +2.3% |
| Distributable reserves | 133 | €662,380 | €677,677 | +€15,297 | +2.3% |
| Provisions and deferred taxes | 16 | €33,474 | €33,474 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €33,474 | €33,474 | = | 0.0% |
| Pensions and similar obligations | 160 | €33,474 | €33,474 | = | 0.0% |
| Amounts payable | 17/49 | €894,445 | €930,206 | +€35,761 | +4.0% |
| Amounts payable after more than one year | 17 | €826,266 | €785,581 | -€40,685 | -4.9% |
| Financial debts | 170/4 | €477,393 | €421,834 | -€55,559 | -11.6% |
| Other amounts payable | 178/9 | €348,873 | €363,748 | +€14,874 | +4.3% |
| Amounts payable within one year | 42/48 | €67,979 | €143,492 | +€75,513 | +111% |
| Current portion of amounts payable after more than one year | 42 | €63,349 | €55,559 | -€7,790 | -12.3% |
| Financial debts | 43 | €0 | €75,000 | +€75,000 | |
| Credit institutions | 430/8 | - | €75,000 | +€75,000 | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €1,807 | €947 | -€860 | -47.6% |
| Suppliers | 440/4 | €1,807 | €947 | -€860 | -47.6% |
| Taxes, remuneration and social security | 45 | €2,823 | €11,986 | +€9,163 | +325% |
| Taxes | 450/3 | €723 | €9,886 | +€9,163 | +1,267% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €200 | €1,132 | +€932 | +466% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,745 | €47,927 | +€183 | +0.4% |
| Other operating charges | 640/8 | €4,144 | €4,135 | -€10 | -0.2% |
| Gross operating margin | 9900 | €51,977 | €83,843 | +€31,866 | +61.3% |
| Operating profit (loss) | 9901 | €87 | €31,781 | +€31,693 | +36,308% |
| Financial income | 75/76B | €3,471 | €5,252 | +€1,781 | +51.3% |
| Recurring financial income | 75 | €3,471 | €5,252 | +€1,781 | +51.3% |
| Financial charges | 65/66B | €17,587 | €16,349 | -€1,237 | -7.0% |
| Recurring financial charges | 65 | €17,587 | €16,349 | -€1,237 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,028 | €20,683 | +€34,711 | |
| Income taxes | 67/77 | €726 | €5,387 | +€4,661 | +642% |
| Profit (loss) for the period | 9904 | -€14,754 | €15,297 | +€30,051 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,754 | €15,297 | +€30,051 |
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 22 October 2026 via checked.be.