BOWIENIE: 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.
BOWIENIE
Largest movements
- Receivables within one year +€15,741
up €15,741 (+81.1%), from €19,412 to €35,153
of which Other amounts receivable: +€9,053
- Cash +€3,206
up €3,206 (+231.7%), from €1,384 to €4,590
mainly Net result for the year (+€11,099) and Tax, wage and social debts (+€4,722)
- Reserves +€11,099
up €11,099 (+99.7%), from €11,131 to €22,231
- Tax, wage and social debts +€4,722
up €4,722 (+83.5%), from €5,656 to €10,379
- Accrued charges and deferred income +€2,033
up €2,033 (+180.8%), from €1,124 to €3,158
- Trade debts +€1,092
up €1,092 (+284.0%), from €384 to €1,476
- Financial income +€893
up €893 (+186.8%), from €478 to €1,371
- Gross operating margin -€825
down €825 (-5.3%), from €15,538 to €14,713
- Other operating charges -€197
down €197 (-33.7%), from €584 to €387
- Financial charges +€162
up €162 (+556.1%), from €29 to €191
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,796 | €39,743 | +€18,947 | +91.1% |
| Current assets | 29/58 | €20,796 | €39,743 | +€18,947 | +91.1% |
| Amounts receivable within one year | 40/41 | €19,412 | €35,153 | +€15,741 | +81.1% |
| Trade receivables | 40 | €1,334 | €8,022 | +€6,688 | +501.1% |
| Other amounts receivable | 41 | €18,078 | €27,131 | +€9,053 | +50.1% |
| Cash at bank and in hand | 54/58 | €1,384 | €4,590 | +€3,206 | +231.7% |
| Total equity and liabilities | 10/49 | €20,796 | €39,743 | +€18,947 | +91.1% |
| Equity | 10/15 | €13,631 | €24,731 | +€11,099 | +81.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €11,131 | €22,231 | +€11,099 | +99.7% |
| Distributable reserves | 133 | €11,131 | €22,231 | +€11,099 | +99.7% |
| Amounts payable | 17/49 | €7,165 | €15,013 | +€7,848 | +109.5% |
| Amounts payable within one year | 42/48 | €6,041 | €11,855 | +€5,814 | +96.3% |
| Trade debts | 44 | €384 | €1,476 | +€1,092 | +284.0% |
| Suppliers | 440/4 | €384 | €1,476 | +€1,092 | +284.0% |
| Taxes, remuneration and social security | 45 | €5,656 | €10,379 | +€4,722 | +83.5% |
| Taxes | 450/3 | €5,656 | €10,379 | +€4,722 | +83.5% |
| Accrued charges and deferred income | 492/3 | €1,124 | €3,158 | +€2,033 | +180.8% |
| Other operating charges | 640/8 | €584 | €387 | -€197 | -33.7% |
| Gross operating margin | 9900 | €15,538 | €14,713 | -€825 | -5.3% |
| Operating profit (loss) | 9901 | €14,954 | €14,325 | -€629 | -4.2% |
| Financial income | 75/76B | €478 | €1,371 | +€893 | +186.8% |
| Recurring financial income | 75 | €478 | €1,371 | +€893 | +186.8% |
| Financial charges | 65/66B | €29 | €191 | +€162 | +556.1% |
| Recurring financial charges | 65 | €29 | €191 | +€162 | +556.1% |
| Profit (loss) for the period before taxes | 9903 | €15,403 | €15,505 | +€103 | +0.7% |
| Income taxes | 67/77 | €4,272 | €4,406 | +€134 | +3.1% |
| Profit (loss) for the period | 9904 | €11,131 | €11,099 | -€32 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,131 | €11,099 | -€32 | -0.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.