BOVI Consulting: what changed
BOVI Consulting
Largest movements
- Cash -€30,705
down €30,705 (-55.5%), from €55,321 to €24,616
mainly Receivables after one year (-€22,728) and Deferred charges and accrued income (-€5,981)
- Receivables after one year +€22,728
new in 2024: €22,728
- Deferred charges and accrued income +€5,981
up €5,981 (+4,149%), from €144 to €6,125
- Receivables within one year -€747
down €747 (-98.7%), from €757 to €10
of which Other amounts receivable: -€479
- Profit (loss) carried forward -€2,827
down €2,827, from €0 to -€2,827
- Tax, wage and social debts +€1,146
up €1,146 (+6.8%), from €16,935 to €18,081
- Other debts -€891
down €891 (-100%), from €891 to €0
- Gross operating margin -€52,748
down €52,748 (-98.0%), from €53,808 to €1,060
- Taxes -€14,121
down €14,121 (-99.0%), from €14,259 to €139
- Financial charges +€790
up €790 (+28.0%), from €2,822 to €3,612
- Other operating charges -€559
down €559 (-85.0%), from €658 to €99
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,439 | €53,586 | -€2,853 | -5.1% |
| Fixed assets | 21/28 | €217 | €107 | -€110 | -50.7% |
| Tangible fixed assets | 22/27 | €217 | €107 | -€110 | -50.7% |
| Furniture and vehicles | 24 | €217 | €107 | -€110 | -50.7% |
| Current assets | 29/58 | €56,222 | €53,480 | -€2,743 | -4.9% |
| Amounts receivable after more than one year | 29 | - | €22,728 | +€22,728 | |
| Other amounts receivable | 291 | - | €22,728 | +€22,728 | |
| Amounts receivable within one year | 40/41 | €757 | €10 | -€747 | -98.7% |
| Trade receivables | 40 | €268 | €0 | -€268 | -100% |
| Other amounts receivable | 41 | €489 | €10 | -€479 | -98.0% |
| Cash at bank and in hand | 54/58 | €55,321 | €24,616 | -€30,705 | -55.5% |
| Deferred charges and accrued income | 490/1 | €144 | €6,125 | +€5,981 | +4,149% |
| Total equity and liabilities | 10/49 | €56,439 | €53,586 | -€2,853 | -5.1% |
| Equity | 10/15 | €38,123 | €35,296 | -€2,827 | -7.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,123 | €35,123 | = | 0.0% |
| Distributable reserves | 133 | €35,123 | €35,123 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€2,827 | -€2,827 | |
| Amounts payable | 17/49 | €18,316 | €18,290 | -€26 | -0.1% |
| Amounts payable within one year | 42/48 | €18,316 | €18,280 | -€37 | -0.2% |
| Trade debts | 44 | €490 | €199 | -€291 | -59.5% |
| Suppliers | 440/4 | €490 | €199 | -€291 | -59.5% |
| Taxes, remuneration and social security | 45 | €16,935 | €18,081 | +€1,146 | +6.8% |
| Taxes | 450/3 | €16,935 | €18,081 | +€1,146 | +6.8% |
| Other amounts payable | 47/48 | €891 | €0 | -€891 | -100% |
| Accrued charges and deferred income | 492/3 | - | €11 | +€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113 | €110 | -€3 | -2.8% |
| Other operating charges | 640/8 | €658 | €99 | -€559 | -85.0% |
| Gross operating margin | 9900 | €53,808 | €1,060 | -€52,748 | -98.0% |
| Operating profit (loss) | 9901 | €53,037 | €851 | -€52,186 | -98.4% |
| Financial income | 75/76B | - | €73 | +€73 | |
| Recurring financial income | 75 | - | €73 | +€73 | |
| Financial charges | 65/66B | €2,822 | €3,612 | +€790 | +28.0% |
| Recurring financial charges | 65 | €2,822 | €3,612 | +€790 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €50,215 | -€2,688 | -€52,903 | |
| Income taxes | 67/77 | €14,259 | €139 | -€14,121 | -99.0% |
| Profit (loss) for the period | 9904 | €35,956 | -€2,827 | -€38,782 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,956 | -€2,827 | -€38,782 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.