BOWIpro: 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.
BOWIpro
Largest movements
- Cash -€1,490
down €1,490 (-5.1%), from €29,194 to €27,704
mainly Net result for the year (-€1,392) and Other debts (-€272)
- Profit (loss) carried forward -€1,392
down €1,392 (-36.1%), from €3,856 to €2,464
- Gross operating margin +€1,156
up €1,156 (+61.1%), from -€1,893 to -€737
- Other operating charges -€237
down €237 (-66.7%), from €355 to €118
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 | €47,871 | €46,032 | -€1,839 | -3.8% |
| Fixed assets | 21/28 | €3,049 | €2,590 | -€460 | -15.1% |
| Tangible fixed assets | 22/27 | €3,049 | €2,590 | -€460 | -15.1% |
| Furniture and vehicles | 24 | €3,049 | €2,590 | -€460 | -15.1% |
| Current assets | 29/58 | €44,822 | €43,443 | -€1,380 | -3.1% |
| Amounts receivable within one year | 40/41 | €1,058 | €1,169 | +€110 | +10.4% |
| Other amounts receivable | 41 | €1,058 | €1,169 | +€110 | +10.4% |
| Cash at bank and in hand | 54/58 | €29,194 | €27,704 | -€1,490 | -5.1% |
| Deferred charges and accrued income | 490/1 | €14,570 | €14,570 | = | 0.0% |
| Total equity and liabilities | 10/49 | €47,871 | €46,032 | -€1,839 | -3.8% |
| Equity | 10/15 | €11,906 | €10,514 | -€1,392 | -11.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,850 | €1,850 | = | 0.0% |
| Distributable reserves | 133 | €1,850 | €1,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,856 | €2,464 | -€1,392 | -36.1% |
| Amounts payable | 17/49 | €35,965 | €35,518 | -€447 | -1.2% |
| Amounts payable within one year | 42/48 | €35,965 | €35,518 | -€447 | -1.2% |
| Trade debts | 44 | €175 | - | -€175 | |
| Suppliers | 440/4 | €175 | - | -€175 | |
| Other amounts payable | 47/48 | €35,790 | €35,518 | -€272 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €460 | €460 | = | 0.0% |
| Other operating charges | 640/8 | €355 | €118 | -€237 | -66.7% |
| Gross operating margin | 9900 | -€1,893 | -€737 | +€1,156 | +61.1% |
| Operating profit (loss) | 9901 | -€2,707 | -€1,315 | +€1,393 | +51.4% |
| Financial charges | 65/66B | €73 | €77 | +€4 | +6.2% |
| Recurring financial charges | 65 | €73 | €77 | +€4 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,780 | -€1,392 | +€1,388 | +49.9% |
| Profit (loss) for the period | 9904 | -€2,780 | -€1,392 | +€1,388 | +49.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,780 | -€1,392 | +€1,388 | +49.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.