BOVENBOSHOEVE: 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.
What changed
BOVENBOSHOEVE
NACE 01.500, Mixed farming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1,146
2024 · €546-€1,692
Equity
€62,746
2024 · €63,892-€1,146
Cash
€39,099
2024 · €33,955+€5,145
Balance sheet total
€64,479
2024 · €65,163-€684
Largest movements
Assets
- Tangible fixed assets -€5,829
down €5,829 (-39.2%), from €14,858 to €9,029
of which Furniture and vehicles: -€4,700
- Cash +€5,145
up €5,145 (+15.2%), from €33,955 to €39,099
mainly Depreciation (+€5,829) and Tax, wage and social debts (+€462)
Equity and liabilities
- Profit (loss) carried forward -€1,146
down €1,146 (-7.6%), from -€15,062 to -€16,208
Income statement
- Purchases and services +€10,730
up €10,730 (+46.8%), from €22,909 to €33,639
- Turnover +€2,570
up €2,570 (+19.3%), from €13,338 to €15,909
- Gross operating margin -€1,234
down €1,234 (-17.1%), from €7,198 to €5,964
- Other operating charges +€457
up €457 (+57.9%), from €788 to €1,245
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.
Result 2024
€546
Gross operating margin
-€1,234
Other operating charges
-€457
Financial income
-€1
Financial charges
-€1
Result 2025
-€1,146
lowers the result
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.
From operations
+€5,145
Investment
€0
Financing
€0
Cash 2024
€33,955
From operations (derived)
+€5,145
Net result for the year
-€1,146
Depreciation
+€5,829
Tax, wage and social debts
+€462
Cash 2025
€39,099
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,163 | €64,479 | -€684 | -1.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €14,858 | €9,029 | -€5,829 | -39.2% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €14,858 | €9,029 | -€5,829 | -39.2% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €10,158 | €9,029 | -€1,129 | -11.1% |
| Furniture and vehicles | 24 | €4,700 | €0 | -€4,700 | -100% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €50,305 | €55,449 | +€5,145 | +10.2% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | €16,350 | €16,350 | = | 0.0% |
| Stocks | 30/36 | €16,350 | €16,350 | = | 0.0% |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | - | €0 | = | |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | - | €0 | = | |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €33,955 | €39,099 | +€5,145 | +15.2% |
| Total equity and liabilities | 10/49 | €65,163 | €64,479 | -€684 | -1.0% |
| Equity | 10/15 | €63,892 | €62,746 | -€1,146 | -1.8% |
| Contributions | 10/11 | €78,086 | €78,086 | = | 0.0% |
| Capital | 10 | €78,086 | €78,086 | = | 0.0% |
| Issued capital | 100 | €78,086 | €78,086 | = | 0.0% |
| Uncalled capital | 101 | - | €0 | = | |
| Contributions outside capital | 11 | - | €0 | = | |
| Share premium | 1100/10 | - | €0 | = | |
| Other | 1109/19 | - | €0 | = | |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | €868 | €868 | = | 0.0% |
| Non-distributable reserves | 130/1 | €868 | €868 | = | 0.0% |
| Legal reserve | 130 | €868 | €868 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | - | €0 | = | |
| Profit (loss) carried forward | 14 | -€15,062 | -€16,208 | -€1,146 | -7.6% |
| Investment grants | 15 | - | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Pensions and similar obligations | 160 | - | €0 | = | |
| Taxes | 161 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €1,271 | €1,733 | +€462 | +36.3% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €1,271 | €1,733 | +€462 | +36.3% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | - | €0 | = | |
| Suppliers | 440/4 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €1,271 | €1,733 | +€462 | +36.3% |
| Taxes | 450/3 | €1,271 | €1,733 | +€462 | +36.3% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €13,338 | €15,909 | +€2,570 | +19.3% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €22,909 | €33,639 | +€10,730 | +46.8% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,829 | €5,829 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €788 | €1,245 | +€457 | +57.9% |
| Gross operating margin | 9900 | €7,198 | €5,964 | -€1,234 | -17.1% |
| Operating profit (loss) | 9901 | €581 | -€1,109 | -€1,690 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Non-recurring financial income | 76B | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €35 | €37 | +€1 | +4.1% |
| Recurring financial charges | 65 | €35 | €37 | +€1 | +4.1% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €546 | -€1,146 | -€1,692 | |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €546 | -€1,146 | -€1,692 | |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €546 | -€1,146 | -€1,692 |
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 1 November 2026 via checked.be.