BOVIS holding: 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.
BOVIS holding
Largest movements
- Current investments -€56,066
down €56,066 (-14.7%), from €381,204 to €325,138
- Tangible fixed assets -€43,317
down €43,317 (-1.6%), from €2.7m to €2.6m
of which Land and buildings: -€43,317
- Cash +€35,467
up €35,467 (+128%), from €27,668 to €63,136
mainly Other debts (+€164,954) and Depreciation (+€109,075)
- Financial fixed assets +€35,430
up €35,430 (+81.5%), from €43,460 to €78,890
- Other debts +€164,954
up €164,954 (+159%), from €103,825 to €268,779
- Tax, wage and social debts -€134,180
down €134,180 (-94.9%), from €141,393 to €7,213
- Debts after one year -€112,624
down €112,624 (-4.6%), from €2.5m to €2.4m
- Profit (loss) carried forward +€47,142
up €47,142 (+8.5%), from €552,694 to €599,837
- Gross operating margin -€512,793
down €512,793 (-67.4%), from €760,646 to €247,853
- Taxes -€134,979
down €134,979 (-92.0%), from €146,700 to €11,720
- Depreciation +€14,308
up €14,308 (+15.1%), from €94,766 to €109,075
- Financial income +€10,825
up €10,825 (+82.2%), from €13,166 to €23,990
- Financial charges +€7,998
up €7,998 (+9.9%), from €80,854 to €88,851
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 | €3,444,073 | €3,412,539 | -€31,533 | -0.9% |
| Fixed assets | 21/28 | €2,733,030 | €2,725,143 | -€7,887 | -0.3% |
| Tangible fixed assets | 22/27 | €2,689,570 | €2,646,253 | -€43,317 | -1.6% |
| Land and buildings | 22 | €2,689,570 | €2,646,253 | -€43,317 | -1.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €43,460 | €78,890 | +€35,430 | +81.5% |
| Current assets | 29/58 | €711,043 | €687,396 | -€23,646 | -3.3% |
| Amounts receivable after more than one year | 29 | €210,000 | €210,350 | +€350 | +0.2% |
| Other amounts receivable | 291 | €210,000 | €210,350 | +€350 | +0.2% |
| Amounts receivable within one year | 40/41 | €91,127 | €87,397 | -€3,730 | -4.1% |
| Trade receivables | 40 | €0 | €81,622 | +€81,622 | |
| Other amounts receivable | 41 | €91,127 | €5,775 | -€85,352 | -93.7% |
| Current investments | 50/53 | €381,204 | €325,138 | -€56,066 | -14.7% |
| Cash at bank and in hand | 54/58 | €27,668 | €63,136 | +€35,467 | +128% |
| Deferred charges and accrued income | 490/1 | €1,043 | €1,375 | +€333 | +31.9% |
| Total equity and liabilities | 10/49 | €3,444,073 | €3,412,539 | -€31,533 | -0.9% |
| Equity | 10/15 | €585,694 | €632,837 | +€47,142 | +8.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €552,694 | €599,837 | +€47,142 | +8.5% |
| Amounts payable | 17/49 | €2,858,378 | €2,779,703 | -€78,676 | -2.8% |
| Amounts payable after more than one year | 17 | €2,468,328 | €2,355,704 | -€112,624 | -4.6% |
| Financial debts | 170/4 | €2,468,328 | €2,355,704 | -€112,624 | -4.6% |
| Amounts payable within one year | 42/48 | €390,051 | €423,999 | +€33,948 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €109,115 | €112,624 | +€3,508 | +3.2% |
| Financial debts | 43 | €1,289 | €1,286 | -€3 | -0.3% |
| Credit institutions | 430/8 | €1,289 | €1,286 | -€3 | -0.3% |
| Trade debts | 44 | €31,258 | €30,927 | -€331 | -1.1% |
| Suppliers | 440/4 | €31,258 | €30,927 | -€331 | -1.1% |
| Advances received on contracts in progress | 46 | €3,170 | €3,170 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €141,393 | €7,213 | -€134,180 | -94.9% |
| Taxes | 450/3 | €141,393 | €7,213 | -€134,180 | -94.9% |
| Other amounts payable | 47/48 | €103,825 | €268,779 | +€164,954 | +159% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €881,142 | €0 | -€881,142 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,766 | €109,075 | +€14,308 | +15.1% |
| Other operating charges | 640/8 | €15,632 | €9,774 | -€5,858 | -37.5% |
| Non-recurring operating charges | 66A | - | €5,281 | +€5,281 | |
| Gross operating margin | 9900 | €760,646 | €247,853 | -€512,793 | -67.4% |
| Operating profit (loss) | 9901 | €650,248 | €123,724 | -€526,524 | -81.0% |
| Financial income | 75/76B | €13,166 | €23,990 | +€10,825 | +82.2% |
| Recurring financial income | 75 | €13,166 | €23,990 | +€10,825 | +82.2% |
| Financial charges | 65/66B | €80,854 | €88,851 | +€7,998 | +9.9% |
| Recurring financial charges | 65 | €80,854 | €88,851 | +€7,998 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €582,560 | €58,863 | -€523,697 | -89.9% |
| Income taxes | 67/77 | €146,700 | €11,720 | -€134,979 | -92.0% |
| Profit (loss) for the period | 9904 | €435,860 | €47,142 | -€388,718 | -89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €435,860 | €47,142 | -€388,718 | -89.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.