BOVEDA SPRL: 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.
BOVEDA SPRL
Largest movements
- Receivables within one year -€34,310
down €34,310 (-73.8%), from €46,512 to €12,202
of which Trade receivables: -€45,364
- Cash -€11,742
down €11,742 (-91.4%), from €12,853 to €1,111
mainly Net result for the year (-€73,659) and Tax, wage and social debts (-€4,787)
- Tangible fixed assets -€3,332
down €3,332 (-74.3%), from €4,484 to €1,151
of which Furniture and vehicles: -€2,997
- Deferred charges and accrued income -€1,528
down €1,528 (-55.9%), from €2,734 to €1,206
- Profit (loss) carried forward -€73,659
down €73,659, from €16,650 to -€57,009
- Other debts +€22,207
up €22,207 (+238%), from €9,314 to €31,521
- Trade debts +€5,326
up €5,326 (+29.1%), from €18,286 to €23,612
- Tax, wage and social debts -€4,787
down €4,787 (-25.0%), from €19,133 to €14,346
of which Taxes: -€4,787
- Gross operating margin -€80,389
down €80,389, from €12,606 to -€67,782
- Depreciation -€5,811
down €5,811 (-63.6%), from €9,143 to €3,332
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 | €69,583 | €18,670 | -€50,912 | -73.2% |
| Fixed assets | 21/28 | €7,484 | €4,151 | -€3,332 | -44.5% |
| Tangible fixed assets | 22/27 | €4,484 | €1,151 | -€3,332 | -74.3% |
| Plant, machinery and equipment | 23 | €692 | €357 | -€335 | -48.4% |
| Furniture and vehicles | 24 | €3,792 | €794 | -€2,997 | -79.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €62,099 | €14,519 | -€47,580 | -76.6% |
| Amounts receivable within one year | 40/41 | €46,512 | €12,202 | -€34,310 | -73.8% |
| Trade receivables | 40 | €45,480 | €116 | -€45,364 | -99.7% |
| Other amounts receivable | 41 | €1,032 | €12,086 | +€11,054 | +1,071% |
| Cash at bank and in hand | 54/58 | €12,853 | €1,111 | -€11,742 | -91.4% |
| Deferred charges and accrued income | 490/1 | €2,734 | €1,206 | -€1,528 | -55.9% |
| Total equity and liabilities | 10/49 | €69,583 | €18,670 | -€50,912 | -73.2% |
| Equity | 10/15 | €22,850 | -€50,809 | -€73,659 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,650 | -€57,009 | -€73,659 | |
| Amounts payable | 17/49 | €46,733 | €69,480 | +€22,746 | +48.7% |
| Amounts payable within one year | 42/48 | €46,733 | €69,480 | +€22,746 | +48.7% |
| Trade debts | 44 | €18,286 | €23,612 | +€5,326 | +29.1% |
| Suppliers | 440/4 | €18,286 | €23,612 | +€5,326 | +29.1% |
| Taxes, remuneration and social security | 45 | €19,133 | €14,346 | -€4,787 | -25.0% |
| Taxes | 450/3 | €4,927 | €141 | -€4,787 | -97.1% |
| Remuneration and social security | 454/9 | €14,205 | €14,205 | = | 0.0% |
| Other amounts payable | 47/48 | €9,314 | €31,521 | +€22,207 | +238% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,143 | €3,332 | -€5,811 | -63.6% |
| Other operating charges | 640/8 | €1,034 | €1,283 | +€249 | +24.1% |
| Gross operating margin | 9900 | €12,606 | -€67,782 | -€80,389 | |
| Operating profit (loss) | 9901 | €2,430 | -€72,398 | -€74,827 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €677 | €1,011 | +€334 | +49.4% |
| Recurring financial charges | 65 | €677 | €1,011 | +€334 | +49.4% |
| Profit (loss) for the period before taxes | 9903 | €1,753 | -€73,409 | -€75,162 | |
| Income taxes | 67/77 | €731 | €250 | -€480 | -65.8% |
| Profit (loss) for the period | 9904 | €1,022 | -€73,659 | -€74,681 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,022 | -€73,659 | -€74,681 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.