BOVEME: 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.
BOVEME
Largest movements
- Cash -€154
down €154 (-12.6%), from €1,226 to €1,072
mainly Tax, wage and social debts (-€3,922) and Net result for the year (-€1,116)
- Other debts +€5,902
up €5,902 (+39.8%), from €14,845 to €20,747
- Tax, wage and social debts -€3,922
down €3,922 (-1.5%), from €253,730 to €249,808
- Profit (loss) carried forward -€1,116
down €1,116 (-0.4%), from -€288,828 to -€289,944
- Trade debts -€1,018
down €1,018 (-100.0%), from €1,018 to €0
- Gross operating margin +€3,443
up €3,443 (+78.1%), from -€4,408 to -€965
- Provisions +€3,315
up €3,315, from -€3,315 to €0
- Financial charges +€50
up €50 (+126.9%), from €39 to €89
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 | €1,226 | €1,072 | -€154 | -12.6% |
| Current assets | 29/58 | €1,226 | €1,072 | -€154 | -12.6% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,226 | €1,072 | -€154 | -12.6% |
| Total equity and liabilities | 10/49 | €1,226 | €1,072 | -€154 | -12.6% |
| Equity | 10/15 | -€268,368 | -€269,484 | -€1,116 | -0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€288,828 | -€289,944 | -€1,116 | -0.4% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €269,594 | €270,555 | +€962 | +0.4% |
| Amounts payable within one year | 42/48 | €269,594 | €270,555 | +€962 | +0.4% |
| Trade debts | 44 | €1,018 | €0 | -€1,018 | -100.0% |
| Suppliers | 440/4 | €1,018 | €0 | -€1,018 | -100.0% |
| Taxes, remuneration and social security | 45 | €253,730 | €249,808 | -€3,922 | -1.5% |
| Taxes | 450/3 | €253,730 | €249,808 | -€3,922 | -1.5% |
| Other amounts payable | 47/48 | €14,845 | €20,747 | +€5,902 | +39.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€3,315 | €0 | +€3,315 | |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | -€4,408 | -€965 | +€3,443 | +78.1% |
| Operating profit (loss) | 9901 | -€1,155 | -€1,027 | +€128 | +11.1% |
| Financial charges | 65/66B | €39 | €89 | +€50 | +126.9% |
| Recurring financial charges | 65 | €39 | €89 | +€50 | +126.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,194 | -€1,116 | +€78 | +6.6% |
| Profit (loss) for the period | 9904 | -€1,194 | -€1,116 | +€78 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,194 | -€1,116 | +€78 | +6.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.