INDUSTRIE BOUVY: 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.
INDUSTRIE BOUVY
Largest movements
- Receivables within one year +€497,760
up €497,760 (+3,994%), from €12,463 to €510,223
of which Other amounts receivable: +€491,030
- Tangible fixed assets +€63,406
up €63,406 (+2.3%), from €2.8m to €2.9m
of which Land and buildings: +€954,116
- Cash +€46,857
up €46,857 (+40.9%), from €114,565 to €161,422
mainly Debts after one year (+€661,752) and Depreciation (+€86,846)
- Debts after one year +€661,752
up €661,752 (+23.5%), from €2.8m to €3.5m
- Profit (loss) carried forward -€53,820
down €53,820 (-37.7%), from -€142,622 to -€196,442
- Gross operating margin +€79,183
up €79,183 (+553%), from €14,319 to €93,502
- Financial charges +€40,988
up €40,988 (+30,867%), from €133 to €41,120
- Depreciation +€27,141
up €27,141 (+45.5%), from €59,705 to €86,846
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 | €2,946,636 | €3,555,213 | +€608,578 | +20.7% |
| Formation expenses | 20 | €87 | €0 | -€87 | -100% |
| Fixed assets | 21/28 | €2,817,606 | €2,881,012 | +€63,406 | +2.3% |
| Tangible fixed assets | 22/27 | €2,817,606 | €2,881,012 | +€63,406 | +2.3% |
| Land and buildings | 22 | €1,911,268 | €2,865,384 | +€954,116 | +49.9% |
| Plant, machinery and equipment | 23 | €66 | €1,748 | +€1,681 | +2,530% |
| Furniture and vehicles | 24 | €6,901 | €13,880 | +€6,979 | +101% |
| Assets under construction and advance payments | 27 | €899,371 | - | -€899,371 | |
| Current assets | 29/58 | €128,942 | €674,201 | +€545,259 | +423% |
| Amounts receivable within one year | 40/41 | €12,463 | €510,223 | +€497,760 | +3,994% |
| Trade receivables | 40 | €11,498 | €18,228 | +€6,730 | +58.5% |
| Other amounts receivable | 41 | €965 | €491,995 | +€491,030 | +50,893% |
| Cash at bank and in hand | 54/58 | €114,565 | €161,422 | +€46,857 | +40.9% |
| Deferred charges and accrued income | 490/1 | €1,915 | €2,557 | +€642 | +33.5% |
| Total equity and liabilities | 10/49 | €2,946,636 | €3,555,213 | +€608,578 | +20.7% |
| Equity | 10/15 | €107,378 | €53,558 | -€53,820 | -50.1% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,622 | -€196,442 | -€53,820 | -37.7% |
| Amounts payable | 17/49 | €2,839,258 | €3,501,655 | +€662,397 | +23.3% |
| Amounts payable after more than one year | 17 | €2,812,265 | €3,474,017 | +€661,752 | +23.5% |
| Other amounts payable | 178/9 | €2,812,265 | €3,474,017 | +€661,752 | +23.5% |
| Amounts payable within one year | 42/48 | €26,992 | €27,638 | +€646 | +2.4% |
| Trade debts | 44 | €26,992 | €25,113 | -€1,879 | -7.0% |
| Suppliers | 440/4 | €26,992 | €25,113 | -€1,879 | -7.0% |
| Taxes, remuneration and social security | 45 | €0 | €2,525 | +€2,525 | |
| Taxes | 450/3 | €0 | €2,525 | +€2,525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,705 | €86,846 | +€27,141 | +45.5% |
| Other operating charges | 640/8 | €18,953 | €19,597 | +€644 | +3.4% |
| Gross operating margin | 9900 | €14,319 | €93,502 | +€79,183 | +553% |
| Operating profit (loss) | 9901 | -€64,338 | -€12,941 | +€51,397 | +79.9% |
| Financial income | 75/76B | €958 | €241 | -€716 | -74.8% |
| Recurring financial income | 75 | €958 | €241 | -€716 | -74.8% |
| Financial charges | 65/66B | €133 | €41,120 | +€40,988 | +30,867% |
| Recurring financial charges | 65 | €133 | €41,120 | +€40,988 | +30,867% |
| Profit (loss) for the period before taxes | 9903 | -€63,513 | -€53,820 | +€9,693 | +15.3% |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€63,513 | -€53,820 | +€9,693 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,513 | -€53,820 | +€9,693 | +15.3% |
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 29 October 2026 via checked.be.