DE BOUVRIE: 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.
DE BOUVRIE
Largest movements
- Receivables after one year -€52,000
no longer reported in 2025 (was €52,000)
- Cash +€11,946
up €11,946 (+19.8%), from €60,326 to €72,272
mainly Receivables after one year (+€52,000) and Depreciation (+€12,348)
- Receivables within one year +€1,845
new in 2025: €1,845
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Tax, wage and social debts -€8,779
down €8,779 (-64.2%), from €13,669 to €4,890
- Reserves -€7,157
down €7,157 (-6.6%), from €108,824 to €101,667
- Accrued charges and deferred income -€4,425
down €4,425 (-84.1%), from €5,262 to €836
- Trade debts +€2,086
up €2,086 (+172%), from €1,214 to €3,300
- Gross operating margin -€13,112
down €13,112 (-30.1%), from €43,537 to €30,425
- Taxes -€4,335
down €4,335 (-45.7%), from €9,490 to €5,155
- Depreciation +€671
up €671 (+5.7%), from €11,677 to €12,348
- Financial income -€518
down €518 (-99.4%), from €521 to €3
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 | €154,885 | €116,208 | -€38,676 | -25.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €40,637 | €40,552 | -€85 | -0.2% |
| Tangible fixed assets | 22/27 | €40,606 | €40,521 | -€85 | -0.2% |
| Land and buildings | 22 | €6,342 | €15,241 | +€8,899 | +140% |
| Plant, machinery and equipment | 23 | €29,966 | €22,939 | -€7,027 | -23.4% |
| Furniture and vehicles | 24 | €4,298 | €2,340 | -€1,957 | -45.5% |
| Financial fixed assets | 28 | €31 | €31 | = | 0.0% |
| Current assets | 29/58 | €114,248 | €75,656 | -€38,591 | -33.8% |
| Amounts receivable after more than one year | 29 | €52,000 | - | -€52,000 | |
| Other amounts receivable | 291 | €52,000 | - | -€52,000 | |
| Amounts receivable within one year | 40/41 | - | €1,845 | +€1,845 | |
| Other amounts receivable | 41 | - | €1,845 | +€1,845 | |
| Cash at bank and in hand | 54/58 | €60,326 | €72,272 | +€11,946 | +19.8% |
| Deferred charges and accrued income | 490/1 | €1,922 | €1,539 | -€383 | -19.9% |
| Total equity and liabilities | 10/49 | €154,885 | €116,208 | -€38,676 | -25.0% |
| Equity | 10/15 | €127,424 | €101,667 | -€25,757 | -20.2% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €108,824 | €101,667 | -€7,157 | -6.6% |
| Distributable reserves | 133 | €108,824 | €101,667 | -€7,157 | -6.6% |
| Amounts payable | 17/49 | €27,461 | €14,541 | -€12,920 | -47.0% |
| Amounts payable within one year | 42/48 | €22,199 | €13,705 | -€8,494 | -38.3% |
| Trade debts | 44 | €1,214 | €3,300 | +€2,086 | +172% |
| Suppliers | 440/4 | €1,214 | €3,300 | +€2,086 | +172% |
| Taxes, remuneration and social security | 45 | €13,669 | €4,890 | -€8,779 | -64.2% |
| Taxes | 450/3 | €13,669 | €4,890 | -€8,779 | -64.2% |
| Other amounts payable | 47/48 | €7,317 | €5,515 | -€1,801 | -24.6% |
| Accrued charges and deferred income | 492/3 | €5,262 | €836 | -€4,425 | -84.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,677 | €12,348 | +€671 | +5.7% |
| Other operating charges | 640/8 | €1,048 | €1,073 | +€25 | +2.4% |
| Gross operating margin | 9900 | €43,537 | €30,425 | -€13,112 | -30.1% |
| Operating profit (loss) | 9901 | €30,811 | €17,003 | -€13,808 | -44.8% |
| Financial income | 75/76B | €521 | €3 | -€518 | -99.4% |
| Recurring financial income | 75 | €521 | €3 | -€518 | -99.4% |
| Financial charges | 65/66B | €78 | €114 | +€36 | +46.1% |
| Recurring financial charges | 65 | €78 | €114 | +€36 | +46.1% |
| Profit (loss) for the period before taxes | 9903 | €31,254 | €16,893 | -€14,361 | -45.9% |
| Income taxes | 67/77 | €9,490 | €5,155 | -€4,335 | -45.7% |
| Profit (loss) for the period | 9904 | €21,765 | €11,738 | -€10,026 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,765 | €11,738 | -€10,026 | -46.1% |
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 24 October 2026 via checked.be.