LA BOVERIE: what changed
What changed
LA BOVERIE
NACE 01.610, Support activities for crop production
filed annual accounts (NBB)
Net result for the year
€3,065
2024 · -€1,820+€4,885
Equity
€276,357
2024 · €273,292+€3,065
Cash
€70,743
2024 · €52,974+€17,769
Balance sheet total
€408,496
2024 · €398,070+€10,426
Largest movements
Assets
- Cash +€17,769
up €17,769 (+33.5%), from €52,974 to €70,743
mainly Depreciation (+€60,522) and Current portion of long-term debt (+€23,320)
- Tangible fixed assets -€12,822
down €12,822 (-4.2%), from €307,299 to €294,477
of which Furniture and vehicles: -€29,412
- Receivables within one year +€4,954
up €4,954 (+13.2%), from €37,643 to €42,597
of which Trade receivables: +€3,911
Equity and liabilities
- Current portion of long-term debt +€23,320
up €23,320 (+65.7%), from €35,513 to €58,833
- Debts after one year -€18,142
down €18,142 (-21.2%), from €85,631 to €67,489
Income statement
- Purchases and services -€11,974
down €11,974 (-19.3%), from €62,055 to €50,081
- Gross operating margin +€7,271
up €7,271 (+12.4%), from €58,628 to €65,899
- Depreciation +€2,354
up €2,354 (+4.0%), from €58,168 to €60,522
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.
Result 2024
-€1,820
Gross operating margin
+€7,271
Staff costs
+€108
Depreciation
-€2,354
Other operating charges
-€13
Financial income
+€9
Financial charges
-€494
Taxes
+€358
Result 2025
€3,065
raises the resultlowers the result
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.
From operations
+€60,291
Investment
-€47,700
Financing
+€5,178
Cash 2024
€52,974
From operations (derived)
+€60,291
Net result for the year
+€3,065
Depreciation
+€60,522
Receivables within one year
-€4,954
Deferred charges and accrued income
-€525
Provisions
-€992
Trade debts
+€3,014
Tax, wage and social debts
+€161
Investment (derived)
-€47,700
Investment in fixed assets (net)
-€47,700
Financing
+€5,178
Debts after one year
-€18,142
Current portion of long-term debt
+€23,320
Cash 2025
€70,743
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €398,070 | €408,496 | +€10,426 | +2.6% |
| Fixed assets | 21/28 | €307,299 | €294,477 | -€12,822 | -4.2% |
| Tangible fixed assets | 22/27 | €307,299 | €294,477 | -€12,822 | -4.2% |
| Plant, machinery and equipment | 23 | €149,488 | €166,078 | +€16,590 | +11.1% |
| Furniture and vehicles | 24 | €157,811 | €128,399 | -€29,412 | -18.6% |
| Current assets | 29/58 | €90,771 | €114,019 | +€23,248 | +25.6% |
| Amounts receivable within one year | 40/41 | €37,643 | €42,597 | +€4,954 | +13.2% |
| Trade receivables | 40 | €14,275 | €18,186 | +€3,911 | +27.4% |
| Other amounts receivable | 41 | €23,368 | €24,411 | +€1,043 | +4.5% |
| Cash at bank and in hand | 54/58 | €52,974 | €70,743 | +€17,769 | +33.5% |
| Deferred charges and accrued income | 490/1 | €154 | €679 | +€525 | +341% |
| Total equity and liabilities | 10/49 | €398,070 | €408,496 | +€10,426 | +2.6% |
| Equity | 10/15 | €273,292 | €276,357 | +€3,065 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,393 | €11,457 | +€3,064 | +36.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,533 | €3,555 | -€2,978 | -45.6% |
| Distributable reserves | 133 | - | €6,042 | +€6,042 | |
| Profit (loss) carried forward | 14 | €246,299 | €246,300 | +€1 | 0.0% |
| Provisions and deferred taxes | 16 | €2,177 | €1,185 | -€992 | -45.6% |
| Deferred taxes | 168 | €2,177 | €1,185 | -€992 | -45.6% |
| Amounts payable | 17/49 | €122,601 | €130,954 | +€8,353 | +6.8% |
| Amounts payable after more than one year | 17 | €85,631 | €67,489 | -€18,142 | -21.2% |
| Financial debts | 170/4 | €85,631 | €67,489 | -€18,142 | -21.2% |
| Amounts payable within one year | 42/48 | €36,970 | €63,465 | +€26,495 | +71.7% |
| Current portion of amounts payable after more than one year | 42 | €35,513 | €58,833 | +€23,320 | +65.7% |
| Trade debts | 44 | €0 | €3,014 | +€3,014 | |
| Suppliers | 440/4 | €0 | €3,014 | +€3,014 | |
| Taxes, remuneration and social security | 45 | €1,457 | €1,618 | +€161 | +11.1% |
| Taxes | 450/3 | €1,457 | €618 | -€839 | -57.6% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Turnover | 70 | €115,733 | €115,980 | +€247 | +0.2% |
| Non-recurring operating income | 76A | €4,950 | €0 | -€4,950 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €62,055 | €50,081 | -€11,974 | -19.3% |
| Remuneration, social security and pensions | 62 | €108 | - | -€108 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,168 | €60,522 | +€2,354 | +4.0% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €58,628 | €65,899 | +€7,271 | +12.4% |
| Operating profit (loss) | 9901 | -€35 | €4,977 | +€5,012 | |
| Financial income | 75/76B | €0 | €9 | +€9 | |
| Recurring financial income | 75 | €0 | €9 | +€9 | |
| Financial charges | 65/66B | €1,802 | €2,296 | +€494 | +27.4% |
| Recurring financial charges | 65 | €1,802 | €2,296 | +€494 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,837 | €2,690 | +€4,527 | |
| Transfer from deferred taxes | 780 | €993 | €993 | = | 0.0% |
| Income taxes | 67/77 | €976 | €618 | -€358 | -36.7% |
| Profit (loss) for the period | 9904 | -€1,820 | €3,065 | +€4,885 | |
| Transfer from tax-exempt reserves | 789 | €2,977 | €2,978 | +€1 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,157 | €6,043 | +€4,886 | +422% |
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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 7 November 2026 via checked.be.