BOVIMO: 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.
BOVIMO
Largest movements
- Receivables within one year +€30,956
up €30,956 (+74.6%), from €41,497 to €72,453
of which Other amounts receivable: +€25,193
- Cash +€8,282
up €8,282 (+13.7%), from €60,378 to €68,660
mainly Provisions (+€28,616) and Net result for the year (+€5,701)
- Provisions +€28,616
new in 2025: €28,616
- Tax, wage and social debts -€5,808
down €5,808 (-99.2%), from €5,857 to €49
- Reserves +€5,701
up €5,701 (+7.1%), from €80,514 to €86,215
of which Distributable reserves: +€5,701
- Current portion of long-term debt +€5,000
up €5,000 (+100.0%), from €5,000 to €10,000
- Trade debts +€4,371
up €4,371 (+394.0%), from €1,110 to €5,481
- Provisions +€28,616
new in 2025: €28,616
- Financial income +€2,077
up €2,077 (+172.0%), from €1,207 to €3,284
- Other operating charges -€2,075
down €2,075 (-78.4%), from €2,646 to €571
- Depreciation -€1,756
down €1,756 (-43.2%), from €4,064 to €2,308
- Taxes -€1,509
down €1,509 (-13.1%), from €11,509 to €10,000
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 | €128,939 | €166,819 | +€37,880 | +29.4% |
| Fixed assets | 21/28 | €8,063 | €6,706 | -€1,358 | -16.8% |
| Tangible fixed assets | 22/27 | €7,986 | €6,629 | -€1,358 | -17.0% |
| Plant, machinery and equipment | 23 | €1,091 | €730 | -€360 | -33.0% |
| Furniture and vehicles | 24 | €6,896 | €5,899 | -€997 | -14.5% |
| Financial fixed assets | 28 | €77 | €77 | = | 0.0% |
| Current assets | 29/58 | €120,875 | €160,113 | +€39,237 | +32.5% |
| Amounts receivable after more than one year | 29 | €19,000 | €19,000 | = | 0.0% |
| Other amounts receivable | 291 | €19,000 | €19,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,497 | €72,453 | +€30,956 | +74.6% |
| Trade receivables | 40 | €25,295 | €31,058 | +€5,763 | +22.8% |
| Other amounts receivable | 41 | €16,202 | €41,395 | +€25,193 | +155.5% |
| Cash at bank and in hand | 54/58 | €60,378 | €68,660 | +€8,282 | +13.7% |
| Total equity and liabilities | 10/49 | €128,939 | €166,819 | +€37,880 | +29.4% |
| Equity | 10/15 | €116,972 | €122,673 | +€5,701 | +4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €80,514 | €86,215 | +€5,701 | +7.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,446 | €10,446 | = | 0.0% |
| Distributable reserves | 133 | €68,209 | €73,909 | +€5,701 | +8.4% |
| Profit (loss) carried forward | 14 | €30,258 | €30,258 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €28,616 | +€28,616 | |
| Provisions for liabilities and charges | 160/5 | - | €28,616 | +€28,616 | |
| Other liabilities and charges | 164/5 | - | €28,616 | +€28,616 | |
| Amounts payable | 17/49 | €11,967 | €15,530 | +€3,564 | +29.8% |
| Amounts payable within one year | 42/48 | €11,967 | €15,530 | +€3,564 | +29.8% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €10,000 | +€5,000 | +100.0% |
| Trade debts | 44 | €1,110 | €5,481 | +€4,371 | +394.0% |
| Suppliers | 440/4 | €1,110 | €5,481 | +€4,371 | +394.0% |
| Taxes, remuneration and social security | 45 | €5,857 | €49 | -€5,808 | -99.2% |
| Taxes | 450/3 | €5,857 | €49 | -€5,808 | -99.2% |
| Remuneration, social security and pensions | 62 | - | €423 | +€423 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,064 | €2,308 | -€1,756 | -43.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €28,616 | +€28,616 | |
| Other operating charges | 640/8 | €2,646 | €571 | -€2,075 | -78.4% |
| Gross operating margin | 9900 | €45,653 | €46,634 | +€981 | +2.1% |
| Operating profit (loss) | 9901 | €38,943 | €14,717 | -€24,226 | -62.2% |
| Financial income | 75/76B | €1,207 | €3,284 | +€2,077 | +172.0% |
| Recurring financial income | 75 | €1,207 | €3,284 | +€2,077 | +172.0% |
| Financial charges | 65/66B | €1,806 | €2,300 | +€495 | +27.4% |
| Recurring financial charges | 65 | €1,806 | €2,300 | +€495 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €38,344 | €15,701 | -€22,644 | -59.1% |
| Income taxes | 67/77 | €11,509 | €10,000 | -€1,509 | -13.1% |
| Profit (loss) for the period | 9904 | €26,835 | €5,701 | -€21,135 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,835 | €5,701 | -€21,135 | -78.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.