BOWI PUMPS & LEVELS: 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.
BOWI PUMPS & LEVELS
Largest movements
- Receivables within one year -€287,258
down €287,258 (-55.0%), from €521,905 to €234,647
of which Trade receivables: -€287,767
- Cash +€33,751
up €33,751 (+8.9%), from €377,492 to €411,243
mainly Receivables within one year (+€287,258) and Net result for the year (+€222,735)
- Trade debts -€127,534
down €127,534 (-93.7%), from €136,053 to €8,519
- Other debts -€118,610
down €118,610 (-34.9%), from €339,422 to €220,812
- Tax, wage and social debts -€14,316
down €14,316 (-40.4%), from €35,416 to €21,099
of which Taxes: -€14,235
- Gross operating margin -€113,023
down €113,023 (-28.4%), from €397,858 to €284,835
- Financial income -€8,498
down €8,498 (-27.2%), from €31,286 to €22,788
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 | €936,153 | €668,586 | -€267,567 | -28.6% |
| Fixed assets | 21/28 | €29,898 | €20,562 | -€9,336 | -31.2% |
| Tangible fixed assets | 22/27 | €26,388 | €17,052 | -€9,336 | -35.4% |
| Furniture and vehicles | 24 | €26,388 | €17,052 | -€9,336 | -35.4% |
| Financial fixed assets | 28 | €3,510 | €3,510 | = | 0.0% |
| Current assets | 29/58 | €906,255 | €648,024 | -€258,231 | -28.5% |
| Stocks and contracts in progress | 3 | €886 | €886 | = | 0.0% |
| Stocks | 30/36 | €886 | €886 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €521,905 | €234,647 | -€287,258 | -55.0% |
| Trade receivables | 40 | €521,905 | €234,138 | -€287,767 | -55.1% |
| Other amounts receivable | 41 | - | €509 | +€509 | |
| Cash at bank and in hand | 54/58 | €377,492 | €411,243 | +€33,751 | +8.9% |
| Deferred charges and accrued income | 490/1 | €5,972 | €1,248 | -€4,724 | -79.1% |
| Total equity and liabilities | 10/49 | €936,153 | €668,586 | -€267,567 | -28.6% |
| Equity | 10/15 | €356,078 | €357,131 | +€1,053 | +0.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €336,078 | €337,131 | +€1,053 | +0.3% |
| Tax-exempt reserves | 132 | €18,922 | €18,922 | = | 0.0% |
| Distributable reserves | 133 | €317,156 | €318,209 | +€1,053 | +0.3% |
| Amounts payable | 17/49 | €580,075 | €311,455 | -€268,620 | -46.3% |
| Amounts payable within one year | 42/48 | €579,953 | €311,275 | -€268,678 | -46.3% |
| Trade debts | 44 | €136,053 | €8,519 | -€127,534 | -93.7% |
| Suppliers | 440/4 | €136,053 | €8,519 | -€127,534 | -93.7% |
| Advances received on contracts in progress | 46 | €69,063 | €60,845 | -€8,218 | -11.9% |
| Taxes, remuneration and social security | 45 | €35,416 | €21,099 | -€14,316 | -40.4% |
| Taxes | 450/3 | €25,817 | €11,582 | -€14,235 | -55.1% |
| Remuneration and social security | 454/9 | €9,599 | €9,517 | -€81 | -0.8% |
| Other amounts payable | 47/48 | €339,422 | €220,812 | -€118,610 | -34.9% |
| Accrued charges and deferred income | 492/3 | €122 | €180 | +€58 | +48.0% |
| Remuneration, social security and pensions | 62 | €63,683 | €60,339 | -€3,344 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,648 | €9,336 | +€688 | +8.0% |
| Other operating charges | 640/8 | €920 | €1,439 | +€519 | +56.5% |
| Gross operating margin | 9900 | €397,858 | €284,835 | -€113,023 | -28.4% |
| Operating profit (loss) | 9901 | €324,608 | €213,721 | -€110,886 | -34.2% |
| Financial income | 75/76B | €31,286 | €22,788 | -€8,498 | -27.2% |
| Recurring financial income | 75 | €31,286 | €22,788 | -€8,498 | -27.2% |
| Financial charges | 65/66B | €465 | €3,259 | +€2,794 | +600% |
| Recurring financial charges | 65 | €465 | €3,259 | +€2,794 | +600% |
| Profit (loss) for the period before taxes | 9903 | €355,428 | €233,250 | -€122,178 | -34.4% |
| Income taxes | 67/77 | €13,267 | €10,515 | -€2,752 | -20.7% |
| Profit (loss) for the period | 9904 | €342,161 | €222,735 | -€119,427 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €342,161 | €222,735 | -€119,427 | -34.9% |
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 17 October 2026 via checked.be.