BOWMAN'S PROPERTIES & SERVICES: what changed
BOWMAN'S PROPERTIES & SERVICES
Largest movements
- Tangible fixed assets +€10,107
up €10,107 (+45.9%), from €22,013 to €32,120
of which Land and buildings: +€14,977
- Receivables within one year +€9,651
up €9,651 (+47.8%), from €20,185 to €29,835
of which Other amounts receivable: +€5,165
- Cash -€3,311
down €3,311 (-56.5%), from €5,862 to €2,551
mainly Investment in fixed assets (net) (-€15,325) and Receivables within one year (-€9,651)
- Profit (loss) carried forward +€10,365
up €10,365 (+55.0%), from €18,830 to €29,195
- Trade debts +€5,409
up €5,409 (+352%), from €1,535 to €6,944
- Tax, wage and social debts +€3,817
up €3,817 (+34.1%), from €11,207 to €15,024
- Debts after one year -€3,260
down €3,260 (-28.7%), from €11,342 to €8,082
- Depreciation +€3,751
up €3,751 (+256%), from €1,467 to €5,218
- Gross operating margin -€3,169
down €3,169 (-9.9%), from €31,929 to €28,760
- Staff costs +€2,068
up €2,068 (+62.4%), from €3,312 to €5,381
- Taxes -€1,557
down €1,557 (-24.6%), from €6,330 to €4,772
- Other operating charges +€1,373
up €1,373 (+263%), from €522 to €1,895
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,060 | €64,506 | +€16,446 | +34.2% |
| Fixed assets | 21/28 | €22,013 | €32,120 | +€10,107 | +45.9% |
| Tangible fixed assets | 22/27 | €22,013 | €32,120 | +€10,107 | +45.9% |
| Land and buildings | 22 | - | €14,977 | +€14,977 | |
| Furniture and vehicles | 24 | €22,013 | €17,143 | -€4,870 | -22.1% |
| Current assets | 29/58 | €26,046 | €32,386 | +€6,340 | +24.3% |
| Amounts receivable within one year | 40/41 | €20,185 | €29,835 | +€9,651 | +47.8% |
| Trade receivables | 40 | €6,807 | €11,292 | +€4,486 | +65.9% |
| Other amounts receivable | 41 | €13,378 | €18,543 | +€5,165 | +38.6% |
| Cash at bank and in hand | 54/58 | €5,862 | €2,551 | -€3,311 | -56.5% |
| Total equity and liabilities | 10/49 | €48,060 | €64,506 | +€16,446 | +34.2% |
| Equity | 10/15 | €20,830 | €31,195 | +€10,365 | +49.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,830 | €29,195 | +€10,365 | +55.0% |
| Amounts payable | 17/49 | €27,230 | €33,311 | +€6,081 | +22.3% |
| Amounts payable after more than one year | 17 | €11,342 | €8,082 | -€3,260 | -28.7% |
| Financial debts | 170/4 | €11,342 | €8,082 | -€3,260 | -28.7% |
| Amounts payable within one year | 42/48 | €15,887 | €25,229 | +€9,341 | +58.8% |
| Current portion of amounts payable after more than one year | 42 | €3,145 | €3,260 | +€116 | +3.7% |
| Trade debts | 44 | €1,535 | €6,944 | +€5,409 | +352% |
| Suppliers | 440/4 | €1,535 | €6,944 | +€5,409 | +352% |
| Taxes, remuneration and social security | 45 | €11,207 | €15,024 | +€3,817 | +34.1% |
| Taxes | 450/3 | €11,207 | €15,024 | +€3,817 | +34.1% |
| Non-recurring operating income | 76A | €19,055 | - | -€19,055 | |
| Remuneration, social security and pensions | 62 | €3,312 | €5,381 | +€2,068 | +62.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,467 | €5,218 | +€3,751 | +256% |
| Other operating charges | 640/8 | €522 | €1,895 | +€1,373 | +263% |
| Gross operating margin | 9900 | €31,929 | €28,760 | -€3,169 | -9.9% |
| Operating profit (loss) | 9901 | €26,627 | €16,266 | -€10,361 | -38.9% |
| Financial income | 75/76B | €405 | €888 | +€482 | +119% |
| Recurring financial income | 75 | €405 | €888 | +€482 | +119% |
| Financial charges | 65/66B | €1,873 | €2,016 | +€143 | +7.6% |
| Recurring financial charges | 65 | €1,873 | €2,016 | +€143 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €25,160 | €15,138 | -€10,022 | -39.8% |
| Income taxes | 67/77 | €6,330 | €4,772 | -€1,557 | -24.6% |
| Profit (loss) for the period | 9904 | €18,830 | €10,365 | -€8,465 | -45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,830 | €10,365 | -€8,465 | -45.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.