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Annual Report • Apr 6, 2006

BOV Aktiengesellschaft – Geschäftsbericht 2005

Kennzahlen der BOV-Gruppe.

	2005	2004	+ / -	+ / = %	2003
	1€	1€			16
Umsatz
BOV Gruppe	12.683	18.545	-5.862	-31,61	14.369
Deutschland	7.302	10.237	-2.935	-28,67	12.364
BOV AG	2.589	6.809	-4.220	-61,98	12.364
BOV Training AG	1.006	2.403	-1.397	-58,14	0
BOV Business Applications GmbH	3.707	1.025	2.682	261,66	0
Ausland	5.384	8.782	-3.398	-38,69	2.352
GLANCE Gruppe	5.384	8.782	-3.398	-38,69	2.352
Innenumsatzkonsolidierung	-3	-474	471	99,37	-347
Personalkennzahlen
Personalkosten	8.705	11.088	-2.383	-21,49	12.707
Mitarbeiter (im Jahresdurchschnitt)	122	168	-46	-27,38	215
Personalkosten pro Mitarbeiter	71	રિક	5	7,58	ਦਰੇ
Netto-Umsatz pro Mitarbeiter	104	94	10	10,64	67,5
Gewinn- und Verlustrechnung
Umsatz	12.683	18.545	-5.862	-31,61	14.513
EBITDA	-442	-des	523	54,20	-3.412
Abschreibungen	221	1.756	-1.535	-87,41	6.556
EBIT	-663	-2.721	2.058	75,63	-9.968
EBT	-525	-2.809	2.284	81,31	-10.113
Gruppenergebnis	-521	-2.879	2.358	81,90	-14.126
Anzahl der Aktien	9.911	8.865	1.046	11,80	8.121
Ergebnis je Aktie gemäß DCFA /SG	€ -0,05	€ -0,32	0,27	84,38	€ -1,73

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Anzahl der Mitarbeiter / Netto-Umsatz

	2005	2004	+/=%
Anzahl der Mitarbeiter im Jahresdurchschnitt (ohne Praktikanten)	122	168	-27
Personalaufwand je Mitarbeiter	71	66	+8
Leistung je Mitarbeiter	108	106	+2
Netto-Umsatz je Mitarbeiter	104	94	+11

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Aktionärsstruktur der BOV AG

Aktionärsstruktur	Anzahl der	Anteil	Kennzahlen zur BOV Aktie im Jahr 2005
zum 31.12.2005	Aktien
			ાડાંગ	DE0005493704
Vorstand	100.000	0,9 %	WKN	549 370
Dirk Sebald	100.000		Aktiengattung	Inhaber-Stammaktien
Christoph Junge	0		Aktienanzahl	10.791.576 Stück
			Streubesitz	46,3 %
Aufsichtsrat	5.699.754	52,8 %	Notizaufnahme	21. Juni 2000
Dieter Porzel	0		Marktsegment	General Standard
Ludwig Fresenius	2.767.585		Emissionspreis	€ 19,00
Kay Mühlenbruch	482.137		Schlusskurs zum Jahresende	€ 1,10
Manfred Wagner	0		Höchster Börsenkurs	€ 1,25
Stefan Wiesenberg	1.200.447		Niedrigster Börsenkurs	€ 0,79
Werner Wiesenberg	1.249.585		Marktkapitalisierung zum Jahresende	€ 11,9 Mio.
			Durchschnittliches Handelsvolumen	59.574 Stück täglich
Gesamt	10.791.576	100 %
Streubesitz	4.991.822	46,3 %

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il erläuterungen zu den POSTEN DER BILANZ, DER GEWINN- UND VERLUST-RECHNUNG

1. Angaben zur Konzernbilanz bezüglich Bilanzierung, Bewertung und Ausweis

(a)

Der Kassenbestand und die Guthaben bei Kreditinsti-

tuten werden zu Nennwerten bilanziert. Die verfügbare Liquidität wird durch verpfändete Festgelder in Höhe von T€ 385 als Sicherheitenstellung für Darlehen, Avale und Kreditzusagen beschränkt.

(b)

Forderungen und sonstige Vermögensgegenstände

werden zum Nennwert abzüglich angemessener Wertberichtigungen (T€ 2) bewertet. Die sonstigen Vermögensgegenstände beinhalten insbesondere den Aktivwert einer Rückdeckungsversicherung (TE 225), Steuererstattungsansprüche (TE 91) sowie sonstige kurzfristige Forderungen der BOV AG (T€ 45).

(c)

Die aktiven Rechnungsabgrenzungsposten beinhalten zum 31. Dezember 2005 Disagiobeträge von T€ 14.

(d)

Unter Sachanlagen werden im Wesentlichen Büroeinrichtungen, EDV-Hardware und Mietereinbauten ausgewiesen. Sie werden zu Anschaffungs- oder Herstellungskosten vermindert um planmäßige, nach der linearen Methode berechnete Abschreibungen bewertet. Die Nutzungsdauern orientieren sich an steuerlichen Vorgaben. Mietereinbauten werden nach der jeweiligen betriebsgewöhnlichen Nutzungsdauer oder der kürzeren Laufzeit der Mietverträge abgeschrieben. Geringwertige Anlagegüter werden im Jahr des Zugangs vollständig abgeschrieben und im Anlagenspiegel als Abgang erfasst.

(e)

Bei den immateriellen Vermögensgegenständen wird entgeltlich erworbene Standard-Software zu Anschaffungskosten, vermindert um planmäßige Abschreibungen, angesetzt. Die Nutzungsdauern betragen drei bis maximal fünf Jahre.

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Abschreibungen

Buchwerte

	Währungs-
Stand	umrechnungs-			Stand	Stand	Stand
01.01.2005	Differenz	Zugänge	Abgänge	31.12.2005	31.12.2005	31.12.2004
ਵ	ਵ	ਵ	ਵ	ਵ	ਵ	ਵ
2.237.628,79	653,47	207.617,59	328.586,22	2.117.313,63	433.817,26	552.986,73
1.042.914,14	0,00	12.907,00	0,00	1.055.821,14	83.573,70	42.900,36
16.117.728,08	0,00	0,00	0,00	16.117.728,08	366.726,14	0,00
579.653,47	0,00	0,00	579.653,47	0,00	0,00	1,00
255.645,94 0,00	0,00 0,00	0,00 0,00	255.645,94 0,00	0,00 0,00	0,00 874,81	0,00 31.931,10
255.645,94 20.233.570,42	0,00 653,47	0,00 220.524,59	255.645,94 1.163.885,63	0,00 19.290.862,85	874,81 884.991,91	31.931,10 627.819,19

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	Währungs-
Minderheitenkapital	differenzen	Gesamt	Summe
ਵ	ਵ	ਵ	ਵ
-118.187,19	23.338,09	-94.849,10	2.580.015,08
118.187,19	-23.338,09	94.849,10	94.849,10
0,00	0,00	0,00	-53.522,54
0,00	0,00	0,00	32.866,59
0,00	0,00	0,00	0,00
0,00	0,00	0,00	27.344,66
0,00	0,00	0,00	1.690.000,00
0,00	0,00	0,00	-2.878.982,27
0,00	0,00	0,00	1.492.570,62
0,00	0,00	0,00	-60.211,25
0,00	0,00	0,00	73.089,20
0,00	0,00	0,00	0,00
0,00	0,00	0,00	-13.828,00
0,00	0,00	0,00	1.079.100,00
0,00	0,00	0,00	0,00
0,00	0,00	0,00	-521.211,55
0,00	0,00	0,00	2.049.509,02

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