BOCON
InactiveOverview
Activity
“Werkzaamheden van een accountant / fiscaal accountant, evenals het uitoefenen van alle met deze…” (deed in Dutch)
From the articlesNo NACE code in the KBO yet
Size
€361,327total assets 2025
- Staff
- 1 FTE
- Equity
- €93,996
- Profit
- €29,918
Turnover not published (abbreviated or micro format)
Financial health
Inactive: no score
Structure
- Parent
- BOCON · 100%
2 of 6 deeds read
SignalsneutralLatest accounts filed on timeShow the evidence
Signals
1 signal.
neutral
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2025 was due by 31-01-2026 and was filed on 30-09-2025, 123 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
123 days early
2024
93 days early
2023
117 days early
2022
84 days early
2021
74 days early
2020
93 days early
2019
126 days early
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 7 accounts on average 101 days before the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Searched, nothing found (1)
- Restructuring · End & cessationMerger · Dissolution · Accounting…
- Annual accounts filedfinancial year 2025 · abbreviated…
- RestructuringPermanent representatives: Fuat Atakan and…
Financials · financial year 2025, abbreviated format
Equity
€93,996▲ 46.7%
2024 · €64,078
Total assets
€361,327▼ 16.6%
2024 · €433,201
Net result
€29,918▲ 288%
2024 · €7,720
Working capital
-€176,036▲ 5.2%
2024 · -€185,669
Trend over the years
2021 to 2025, 5 financial years 2019 to 2025, 7 financial years
The operating result recovers in 2025; 2025 is 149% above 2024.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
Operating result€40,298
2025
Net result€29,918
2025
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Total assets€361,327
2025
Equity€93,996
2025
Debt€267,332
2025
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
Working capital-€176,036
2025
Average staff in full-time equivalents (FTE).
Staff (FTE)1
2025
Use the arrow keys on the chart for the figures per year.
Every figure with its change against the financial year before
favourable
unfavourable
Line2019202020212022202320242025
Operating result€48,999-€40,313▼ 17.7%€22,899▼ 43.2%€18,662▼ 18.5%€52,660▲ 182%€16,205▼ 69.2%€40,298▲ 149%
Net result€42,941-€35,222▼ 18.0%€18,516▼ 47.4%€16,171▼ 12.7%€35,733▲ 121%€7,720▼ 78.4%€29,918▲ 288%
Equity€153,532-€153,754▲ 0.1%€172,270▲ 12.0%€20,625▼ 88.0%€56,358▲ 173%€64,078▲ 13.7%€93,996▲ 46.7%
Total assets€396,814-€363,759▼ 8.3%€466,326▲ 28.2%€370,647▼ 20.5%€389,347▲ 5.0%€433,201▲ 11.3%€361,327▼ 16.6%
Debt€243,282-€210,005▼ 13.7%€294,056▲ 40.0%€350,022▲ 19.0%€332,989▼ 4.9%€369,123▲ 10.9%€267,332▼ 27.6%
Working capital-€28,868-€2,046€9,346▲ 357%-€158,201-€140,366▲ 11.3%-€185,669▼ 32.3%-€176,036▲ 5.2%
Staff (FTE)2-2=2=0.6▼ 70.0%0.81▲ 25.0%
Turnover and EBIT margin not published: the abbreviated or micro format does not require them.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €361,327
Fixed assets
€280,531 ▼ 0.7%
Current assets
€80,797 ▼ 46.4%
Equity and liabilities €361,327
Equity
€93,996 ▲ 46.7%
Debt
€267,332 ▼ 27.6%
Debt's share of the balance-sheet total falls from 85.2% to 74.0%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€42,267▲
2024 · €17,704
Cash flow
€31,887▲
2024 · €9,220
Current ratio
0.31▼
2024 · 0.45
Debt to equity
2.84▼
2024 · 5.76
ROE
31.8%▲
2024 · 12.0%
ROA
8.3%▲
2024 · 1.8%
Interest coverage
21.04▲
2024 · 15.70
Debt ≤ 1 year
€256,833▼
2024 · €336,370
Debt > 1 year
€10,499▼
2024 · €29,911
Income taxes
€8,371▲
2024 · €7,357
Staff costs
€57,643▲
2024 · €43,966
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | - | €31,002 | €521 | €43,966 | €57,643 | ▲ 31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €13,636 | €13,324 | €12,420 | €1,463 | €1,463 | €1,500 | €1,969 | ▲ 31.3% |
| Other operating charges640/8 | - | - | - | €1,769 | €1,407 | €6,645 | €1,752 | ▼ 73.6% |
| Gross operating margin9900 | €169,827 | €163,866 | €142,205 | €52,897 | €56,051 | €68,316 | €101,662 | ▲ 48.8% |
| Operating profit (loss)9901 | €48,999 | €40,313 | €22,899 | €18,662 | €52,660 | €16,205 | €40,298 | ▲ 149% |
| Financial income75/76B | - | - | - | €636 | - | - | - | - |
| Recurring financial income75 | €50 | €16 | - | €636 | - | - | - | - |
| Financial charges65/66B | - | - | - | €3,128 | €2,058 | €1,128 | €2,009 | ▲ 78.1% |
| Recurring financial charges65 | €6,108 | €5,107 | €4,383 | €3,128 | €2,058 | €1,128 | €2,009 | ▲ 78.1% |
| Profit (loss) for the period before taxes9903 | €42,941 | €35,222 | €18,516 | €16,171 | €50,602 | €15,077 | €38,289 | ▲ 154% |
| Income taxes67/77 | - | - | - | - | €14,870 | €7,357 | €8,371 | ▲ 13.8% |
| Profit (loss) for the period9904 | €42,941 | €35,222 | €18,516 | €16,171 | €35,733 | €7,720 | €29,918 | ▲ 288% |
| Profit (loss) for the period to be appropriated9905 | €42,941 | €35,222 | €18,516 | €16,171 | €35,733 | €7,720 | €29,918 | ▲ 288% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €396,814 | €363,759 | €466,326 | €370,647 | €389,347 | €433,201 | €361,327 | ▼ 16.6% |
| Fixed assets21/28 | €291,824 | €238,500 | €226,079 | €224,617 | €223,154 | €282,500 | €280,531 | ▼ 0.7% |
| Tangible fixed assets22/27 | €251,774 | €238,450 | €226,029 | €224,567 | €223,104 | €282,450 | €280,481 | ▼ 0.7% |
| Land and buildings22 | - | - | - | €177,580 | €177,580 | €216,080 | €216,080 | = |
| Plant, machinery and equipment23 | - | - | - | €46,987 | €45,524 | €66,370 | €64,401 | ▼ 3.0% |
| Financial fixed assets28 | €40,050 | €50 | €50 | €50 | €50 | €50 | €50 | = |
| Current assets29/58 | €104,991 | €125,259 | €240,247 | €146,030 | €166,193 | €150,701 | €80,797 | ▼ 46.4% |
| Amounts receivable within one year40/41 | €28,978 | €65,757 | €97,377 | €33,644 | €46,098 | €31,506 | €11,871 | ▼ 62.3% |
| Trade receivables40 | - | - | - | €23,098 | €34,427 | €17,552 | €8,578 | ▼ 51.1% |
| Other amounts receivable41 | - | - | - | €10,546 | €11,671 | €13,954 | €3,293 | ▼ 76.4% |
| Cash at bank and in hand54/58 | €71,048 | €55,294 | €139,113 | €109,710 | €117,940 | €118,255 | €68,445 | ▼ 42.1% |
| Deferred charges and accrued income490/1 | - | - | - | €2,676 | €2,155 | €940 | €480 | ▼ 48.9% |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €396,814 | €363,759 | €466,326 | €370,647 | €389,347 | €433,201 | €361,327 | ▼ 16.6% |
| Equity10/15 | €153,532 | €153,754 | €172,270 | €20,625 | €56,358 | €64,078 | €93,996 | ▲ 46.7% |
| Contributions10/11 | €18,750 | €18,750 | - | €18,750 | €18,750 | €18,750 | €18,750 | = |
| Reserves13 | €57,757 | €57,978 | €57,978 | €1,875 | €1,875 | €1,875 | €1,875 | = |
| Non-distributable reserves130/1 | - | - | - | €1,875 | €1,875 | €1,875 | €1,875 | = |
| Reserves not available under the articles1311 | - | - | - | €1,875 | €1,875 | €1,875 | €1,875 | = |
| Profit (loss) carried forward14 | €77,026 | €77,026 | €95,542 | - | €35,733 | €43,453 | €73,371 | ▲ 68.9% |
| Amounts payable17/49 | €243,282 | €210,005 | €294,056 | €350,022 | €332,989 | €369,123 | €267,332 | ▼ 27.6% |
| Amounts payable after more than one year17 | €109,424 | €86,792 | €63,156 | €38,464 | €19,430 | €29,911 | €10,499 | ▼ 64.9% |
| Financial debts170/4 | - | - | - | €38,464 | €19,430 | €29,911 | €10,499 | ▼ 64.9% |
| Amounts payable within one year42/48 | €133,859 | €123,214 | €230,901 | €304,231 | €306,559 | €336,370 | €256,833 | ▼ 23.6% |
| Current portion of amounts payable after more than one year42 | - | - | - | €23,633 | €17,945 | €19,519 | €9,992 | ▼ 48.8% |
| Trade debts44 | €19,351 | €32,119 | €131,124 | €112,784 | €275,922 | €309,552 | €236,763 | ▼ 23.5% |
| Suppliers440/4 | - | - | - | €112,784 | €275,922 | €309,552 | €236,763 | ▼ 23.5% |
| Taxes, remuneration and social security45 | - | - | - | - | €12,691 | €7,299 | €10,078 | ▲ 38.1% |
| Taxes450/3 | - | - | - | - | €12,691 | €1,043 | €1,620 | ▲ 55.3% |
| Remuneration and social security454/9 | - | - | - | - | - | €6,256 | €8,458 | ▲ 35.2% |
| Other amounts payable47/48 | - | - | - | €167,815 | - | - | - | - |
| Accrued charges and deferred income492/3 | - | - | - | €7,326 | €7,000 | €2,842 | - | - |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €42,941 | €35,222 | €18,516 | €16,171 | €35,733 | €7,720 | €29,918 | ▲ 288% |
| + Depreciation and write-downs630 | €13,636 | €13,324 | €12,420 | €1,463 | €1,463 | €1,500 | €1,969 | ▲ 31.3% |
| Operating cash flow (approximation) | €56,577 | €48,546 | €30,936 | €17,633 | €37,196 | €9,220 | €31,887 | ▲ 246% |
| Investment in fixed assets (approximation) | - | €40,000 | €0 | €0 | €0 | -€60,845 | €0 | - |
| Change in cash | - | -€15,754 | €83,819 | -€29,402 | €8,229 | €315 | -€49,810 | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Latest 10 of 23 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 30-06-2025 | abbreviated format | 30-09-2025 | 2025-00514103 |
| 30-06-2024 | abbreviated format | 30-10-2024 | 2024-00519422 |
| 30-06-2023 | abbreviated format | 06-10-2023 | 2023-00473917 |
| 30-06-2022 | abbreviated format | 08-11-2022 | 2022-20516223 |
| 30-06-2021 | micro format | 18-11-2021 | 2021-77600376 |
| 30-06-2020 | micro format | 30-10-2020 | 2020-65800227 |
| 30-06-2019 | micro format | 27-09-2019 | 2019-66300234 |
| 30-06-2018 | micro format | 28-09-2018 | 2018-66900142 |
| 30-06-2017 | micro format | 27-10-2017 | 2017-67900512 |
| 30-06-2016 | abbreviated format | 04-10-2016 | 2016-64100058 |
Subsidies and aid
Flemish government
2022 to 2025 · 2 entries · €158 awarded · €158 paid| Year | Entries | Awarded | Paid |
|---|---|---|---|
| 2025 | 1 | €71 | €71 |
| 2022 | 1 | €87 | €87 |
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.
Directors
Directors
No directors read yet: 2 of 6 Gazette acts processed. See the directors and other office holders in the KBO →
Owners and capital
Owners
1 ownerChain of control
- BOCON
- BOCON
Highest known parent: BOCON. The sources do not say who stands above it.
Owners 1
- BOCONparent100%
Sources: the companies' annual accounts, the acts in the Belgian Official Gazette and the LEI register. Annual accounts state the shareholders that notified the company under article 7:225 of the Code of Companies and Associations and the parent companies that consolidate it. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not include these statements in its annual accounts, or does not have to, is not listed.
Capital and shareholders
Capital over the years
- 04-08-2025 Capital stated in the deed · 75 shares
Group and network
Connections & network
The network starts from this company’s shareholders. What else they own or run appears here as nodes.
This company
Company
Director
Shareholding
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Acquisitions and mergers
1 transactionTaken over by:LFB Consultancy
History
Acts, filings and financial milestones
Next filing, financial year 2026, expected by
2025
29-12
Gazette deed
Restructuring · End & cessationMerger · Dissolution · Accounting effect14 facts ▸
Gazette deed
Restructuring · End & cessation
Merger · Dissolution · Accounting effect14 facts ▸
- General meeting, 04-11-2025
- Merger, “eenparigheid van stemmen, gehele vermogen - zowel rechten als verplichtingen - voor het geheel zonder uitzondering noch voorbehoud” (deed in Dutch)
- Other provision, “kennisname fusievoorstel en stukken door aandeelhouders, zetel van de vennootschap” (deed in Dutch)
- Other provision, 1, “bijzonder verslag bestuurder” (deed in Dutch)
- Dissolution, merger, “met fusie door overneming gelijkgestelde verrichting” (deed in Dutch)
- Accounting effect, 01-07-2025
- Other provision, “geen bevoorrechte aandeleneffecten of bijzondere voordelen” (deed in Dutch)
- Real estate, 346, “ANTWERPEN (8e afdeling)” (deed in Dutch)
- Real estate, 512, “garagebox nummer 1 met partitienummer 1207M5P0002” (deed in Dutch)
- Other provision, “goedkeuring eigendomsovergang volledig vermogen en boeking, overgegane actief- en passiefbestanddelen overeenkomstig boekhoudrechtelijk continuiteitsbeginsel in…” (deed in Dutch)
- Other provision, “omvang overgang geheel vermogen” (deed in Dutch)
- Other provision, “vergelding overdracht algeheelheid activa en passiva na ontbinding zonder vereffening, aandeelhouder van overgenomen vennootschap” (deed in Dutch)
- +2 further facts in this act
30-09
NBB filing
Annual accounts filed
financial year 2025 · abbreviated format
04-08
Gazette deed
RestructuringPermanent representatives: Fuat Atakan and Levon Arakelyan · Merger · Incorporation18 facts ▸
Gazette deed
Restructuring
Permanent representatives: Fuat Atakan and Levon Arakelyan · Merger · Incorporation18 facts ▸
- Merger, 17-07-2025
- Incorporation, 21-04-2021
- Capital (2 times)
- Director in office, Bjon Borkelmans (director)
- Director in office, Atafin (director)
- Permanent representative, Fuat Atakan (2 times)
- Director in office, Arakelyan L. (director)
- Permanent representative, Levon Arakelyan (2 times)
- Incorporation, 16-05-2002
- Amendment of the articles
- Director in office, LFB Consultancy (sole director)
- Net-asset statement, 30-06-2025 (2 times)
- +6 further facts in this act
2024
30-10
NBB filing
Annual accounts filed
financial year 2024 · abbreviated format
30-06
Financial
Weakest financial yearnet €7,720 ▼78.4%
Net result drops to €7,720, the lowest in the series.
2023
06-10
NBB filing
Annual accounts filed
financial year 2023 · abbreviated format
2022
08-11
NBB filing
Annual accounts filed
financial year 2022 · abbreviated format
2021
18-11
NBB filing
Annual accounts filed
financial year 2021 · micro format
2020
30-10
NBB filing
Annual accounts filed
financial year 2020 · micro format
2019
27-09
NBB filing
Annual accounts filed
financial year 2019 · micro format
2018
28-09
NBB filing
Annual accounts filed
financial year 2018 · micro format
2017
27-10
NBB filing
Annual accounts filed
financial year 2017 · micro format
2016
04-10
NBB filing
Annual accounts filed
financial year 2016 · abbreviated format
Financial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.Of the 23 annual accounts filed, the latest 10 are here; all 23 are under Financials.
2 of 6 deeds read
About the unread acts
Of the 6 Belgian Official Gazette deeds we know for this company, 2 have been read. The other 4 have not been read yet: what they contain is neither established nor disproved here.
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Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Articles of association
What the company does
- PurposeThe activities the company may carry out under its articles.
- “Werkzaamheden van een accountant / fiscaal accountant, evenals het uitoefenen van alle met deze hoedanigheid verenigbare activiteiten” (deed in Dutch)