BAROCCO IN BOCCA: what changed
BAROCCO IN BOCCA
Largest movements
- Tangible fixed assets +€12,674
up €12,674 (+978%), from €1,296 to €13,970
of which Furniture and vehicles: +€12,979
- Intangible fixed assets -€10,000
down €10,000 (-26.7%), from €37,500 to €27,500
- Cash -€9,174
down €9,174 (-58.1%), from €15,794 to €6,620
mainly Investment in fixed assets (net) (-€17,000) and Net result for the year (-€8,875)
- Receivables within one year -€3,479
down €3,479 (-13.2%), from €26,382 to €22,903
of which Trade receivables: -€1,905
- Stocks and contracts -€2,298
down €2,298 (-51.6%), from €4,458 to €2,160
- Profit (loss) carried forward -€8,875
down €8,875 (-10.3%), from -€86,452 to -€95,326
- Current portion of long-term debt -€7,907
down €7,907 (-66.1%), from €11,954 to €4,048
- Accrued charges and deferred income +€6,007
up €6,007 (+400%), from €1,500 to €7,507
- Trade debts +€5,605
up €5,605 (+7.5%), from €74,701 to €80,306
- Debts after one year -€4,031
down €4,031 (-100%), from €4,031 to €0
- Gross operating margin -€10,568
down €10,568 (-58.0%), from €18,213 to €7,645
- Depreciation +€3,896
up €3,896 (+37.4%), from €10,430 to €14,326
- Financial income -€3,479
down €3,479 (-90.6%), from €3,840 to €361
- Other operating charges +€1,348
up €1,348 (+196%), from €688 to €2,036
- Financial charges -€960
down €960 (-70.6%), from €1,359 to €400
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,481 | €74,641 | -€11,840 | -13.7% |
| Fixed assets | 21/28 | €38,796 | €41,470 | +€2,674 | +6.9% |
| Intangible fixed assets | 21 | €37,500 | €27,500 | -€10,000 | -26.7% |
| Tangible fixed assets | 22/27 | €1,296 | €13,970 | +€12,674 | +978% |
| Land and buildings | 22 | €1,296 | €991 | -€305 | -23.5% |
| Furniture and vehicles | 24 | €0 | €12,979 | +€12,979 | |
| Current assets | 29/58 | €47,685 | €33,171 | -€14,514 | -30.4% |
| Stocks and contracts in progress | 3 | €4,458 | €2,160 | -€2,298 | -51.6% |
| Stocks | 30/36 | €4,458 | €2,160 | -€2,298 | -51.6% |
| Amounts receivable within one year | 40/41 | €26,382 | €22,903 | -€3,479 | -13.2% |
| Trade receivables | 40 | €5,058 | €3,152 | -€1,905 | -37.7% |
| Other amounts receivable | 41 | €21,325 | €19,751 | -€1,574 | -7.4% |
| Cash at bank and in hand | 54/58 | €15,794 | €6,620 | -€9,174 | -58.1% |
| Deferred charges and accrued income | 490/1 | €1,051 | €1,488 | +€437 | +41.6% |
| Total equity and liabilities | 10/49 | €86,481 | €74,641 | -€11,840 | -13.7% |
| Equity | 10/15 | -€67,852 | -€76,726 | -€8,875 | -13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,452 | -€95,326 | -€8,875 | -10.3% |
| Amounts payable | 17/49 | €154,333 | €151,367 | -€2,965 | -1.9% |
| Amounts payable after more than one year | 17 | €4,031 | €0 | -€4,031 | -100% |
| Financial debts | 170/4 | €4,031 | €0 | -€4,031 | -100% |
| Amounts payable within one year | 42/48 | €148,802 | €143,860 | -€4,942 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €11,954 | €4,048 | -€7,907 | -66.1% |
| Trade debts | 44 | €74,701 | €80,306 | +€5,605 | +7.5% |
| Suppliers | 440/4 | €74,701 | €80,306 | +€5,605 | +7.5% |
| Taxes, remuneration and social security | 45 | €4,038 | €697 | -€3,341 | -82.7% |
| Taxes | 450/3 | €2,838 | €697 | -€2,141 | -75.4% |
| Remuneration and social security | 454/9 | €1,200 | €0 | -€1,200 | -100% |
| Other amounts payable | 47/48 | €58,108 | €58,809 | +€701 | +1.2% |
| Accrued charges and deferred income | 492/3 | €1,500 | €7,507 | +€6,007 | +400% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,430 | €14,326 | +€3,896 | +37.4% |
| Other operating charges | 640/8 | €688 | €2,036 | +€1,348 | +196% |
| Non-recurring operating charges | 66A | €413 | €0 | -€413 | -100% |
| Gross operating margin | 9900 | €18,213 | €7,645 | -€10,568 | -58.0% |
| Operating profit (loss) | 9901 | €6,682 | -€8,717 | -€15,399 | |
| Financial income | 75/76B | €3,840 | €361 | -€3,479 | -90.6% |
| Recurring financial income | 75 | €3,840 | €361 | -€3,479 | -90.6% |
| Financial charges | 65/66B | €1,359 | €400 | -€960 | -70.6% |
| Recurring financial charges | 65 | €1,359 | €400 | -€960 | -70.6% |
| Profit (loss) for the period before taxes | 9903 | €9,162 | -€8,756 | -€17,918 | |
| Income taxes | 67/77 | €0 | €118 | +€118 | |
| Profit (loss) for the period | 9904 | €9,162 | -€8,875 | -€18,037 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,162 | -€8,875 | -€18,037 |
Next steps
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.