BOVEN SARAH: 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.
BOVEN SARAH
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€13,261
down €13,261 (-19.8%), from €66,888 to €53,627
- Other debts +€11,052
up €11,052 (+14.7%), from €75,179 to €86,231
- Gross operating margin +€4,981
up €4,981 (+947%), from €526 to €5,507
- Other operating charges +€316
up €316 (+24.2%), from €1,308 to €1,624
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 | €212,625 | €212,678 | +€54 | 0.0% |
| Fixed assets | 21/28 | €211,169 | €210,923 | -€246 | -0.1% |
| Tangible fixed assets | 22/27 | €211,169 | €210,923 | -€246 | -0.1% |
| Land and buildings | 22 | €207,293 | €207,293 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €246 | €0 | -€246 | -100% |
| Assets under construction and advance payments | 27 | €3,630 | €3,630 | = | 0.0% |
| Current assets | 29/58 | €1,456 | €1,756 | +€300 | +20.6% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €1,456 | €1,756 | +€300 | +20.6% |
| Total equity and liabilities | 10/49 | €212,625 | €212,678 | +€54 | 0.0% |
| Equity | 10/15 | €8,846 | €9,756 | +€909 | +10.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €12,276 | €12,276 | = | 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% |
| Distributable reserves | 133 | €10,416 | €10,416 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,430 | -€52,520 | +€909 | +1.7% |
| Amounts payable | 17/49 | €203,778 | €202,923 | -€856 | -0.4% |
| Amounts payable after more than one year | 17 | €66,888 | €53,627 | -€13,261 | -19.8% |
| Financial debts | 170/4 | €66,888 | €53,627 | -€13,261 | -19.8% |
| Amounts payable within one year | 42/48 | €136,891 | €149,296 | +€12,405 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €11,418 | €12,024 | +€607 | +5.3% |
| Trade debts | 44 | €377 | €1,272 | +€895 | +237% |
| Suppliers | 440/4 | €377 | €1,272 | +€895 | +237% |
| Taxes, remuneration and social security | 45 | €49,918 | €49,769 | -€148 | -0.3% |
| Taxes | 450/3 | €1,695 | €1,547 | -€148 | -8.7% |
| Remuneration and social security | 454/9 | €48,222 | €48,222 | = | 0.0% |
| Other amounts payable | 47/48 | €75,179 | €86,231 | +€11,052 | +14.7% |
| Non-recurring operating income | 76A | - | €1,154 | +€1,154 | |
| Other operating charges | 640/8 | €1,308 | €1,624 | +€316 | +24.2% |
| Gross operating margin | 9900 | €526 | €5,507 | +€4,981 | +947% |
| Operating profit (loss) | 9901 | -€782 | €3,883 | +€4,665 | |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €2,962 | €2,974 | +€12 | +0.4% |
| Recurring financial charges | 65 | €2,962 | €2,974 | +€12 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,734 | €909 | +€4,643 | |
| Profit (loss) for the period | 9904 | -€3,734 | €909 | +€4,643 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,734 | €909 | +€4,643 |
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 21 October 2026 via checked.be.