BoVast: what changed
Two fiscal 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.
BoVast
Largest movements
- Cash +€1,197
up €1,197 (+43694.9%), from €3 to €1,200
mainly Other debts (+€7,000) and Accrued charges and deferred income (+€4,330)
- Deferred charges and accrued income +€359
new in 2025: €359
- Profit (loss) carried forward -€7,830
down €7,830 (-1.8%), from -€443,515 to -€451,345
- Other debts +€7,000
up €7,000 (+16.5%), from €42,338 to €49,338
- Accrued charges and deferred income +€4,330
up €4,330 (+45.3%), from €9,554 to €13,884
- Trade debts -€2,303
down €2,303 (-100.0%), from €2,303 to €0
- Short-term financial debts +€359
up €359 (+0.1%), from €269,324 to €269,683
- Gross operating margin +€2,410
up €2,410 (+54.7%), from -€4,404 to -€1,993
- Financial charges -€2,041
down €2,041 (-31.9%), from €6,401 to €4,360
- Other operating charges +€1,477
up €1,477, from €0 to €1,477
- Financial income -€54
down €54 (-100.0%), from €54 to €0
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 | €1,559 | +€1,557 | +56806.9% |
| Current assets | 29/58 | €3 | €1,559 | +€1,557 | +56806.9% |
| Cash at bank and in hand | 54/58 | €3 | €1,200 | +€1,197 | +43694.9% |
| Deferred charges and accrued income | 490/1 | - | €359 | +€359 | |
| Total equity and liabilities | 10/49 | €3 | €1,559 | +€1,557 | +56806.9% |
| Equity | 10/15 | -€423,515 | -€431,345 | -€7,830 | -1.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€443,515 | -€451,345 | -€7,830 | -1.8% |
| Amounts payable | 17/49 | €423,518 | €432,905 | +€9,387 | +2.2% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €313,964 | €319,021 | +€5,057 | +1.6% |
| Financial debts | 43 | €269,324 | €269,683 | +€359 | +0.1% |
| Other loans | 439 | €269,324 | €269,683 | +€359 | +0.1% |
| Trade debts | 44 | €2,303 | €0 | -€2,303 | -100.0% |
| Suppliers | 440/4 | €2,303 | €0 | -€2,303 | -100.0% |
| Other amounts payable | 47/48 | €42,338 | €49,338 | +€7,000 | +16.5% |
| Accrued charges and deferred income | 492/3 | €9,554 | €13,884 | +€4,330 | +45.3% |
| Other operating charges | 640/8 | €0 | €1,477 | +€1,477 | |
| Gross operating margin | 9900 | -€4,404 | -€1,993 | +€2,410 | +54.7% |
| Operating profit (loss) | 9901 | -€4,404 | -€3,470 | +€933 | +21.2% |
| Financial income | 75/76B | €54 | €0 | -€54 | -100.0% |
| Recurring financial income | 75 | €54 | €0 | -€54 | -100.0% |
| Financial charges | 65/66B | €6,401 | €4,360 | -€2,041 | -31.9% |
| Recurring financial charges | 65 | €6,401 | €4,360 | -€2,041 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,751 | -€7,830 | +€2,921 | +27.2% |
| Profit (loss) for the period | 9904 | -€10,751 | -€7,830 | +€2,921 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,751 | -€7,830 | +€2,921 | +27.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.