BOCA: what changed
Two fiscal 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.
BOCA
Largest movements
- Deferred charges and accrued income +€34,153
up €34,153 (+23.1%), from €147,609 to €181,762
- Reserves +€25,542
up €25,542 (+1.9%), from €1.3m to €1.4m
of which Distributable reserves: +€25,542
- Financial income -€3,059
down €3,059 (-8.2%), from €37,212 to €34,153
- Taxes -€2,635
down €2,635 (-29.9%), from €8,816 to €6,181
- Other operating charges +€35
up €35 (+3.0%), from €1,149 to €1,184
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.
Cash bridge derived
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 | €1,568,302 | €1,592,503 | +€24,201 | +1.5% |
| Current assets | 29/58 | €1,568,302 | €1,592,503 | +€24,201 | +1.5% |
| Amounts receivable within one year | 40/41 | €1,420,565 | €1,410,565 | -€10,000 | -0.7% |
| Other amounts receivable | 41 | €1,420,565 | €1,410,565 | -€10,000 | -0.7% |
| Cash at bank and in hand | 54/58 | €128 | €176 | +€48 | +37.2% |
| Deferred charges and accrued income | 490/1 | €147,609 | €181,762 | +€34,153 | +23.1% |
| Total equity and liabilities | 10/49 | €1,568,302 | €1,592,503 | +€24,201 | +1.5% |
| Equity | 10/15 | €1,547,184 | €1,572,726 | +€25,542 | +1.7% |
| Contributions | 10/11 | €210,710 | €210,710 | = | 0.0% |
| Capital | 10 | €210,710 | €210,710 | = | 0.0% |
| Issued capital | 100 | €210,710 | €210,710 | = | 0.0% |
| Reserves | 13 | €1,336,474 | €1,362,017 | +€25,542 | +1.9% |
| Non-distributable reserves | 130/1 | €21,071 | €21,071 | = | 0.0% |
| Legal reserve | 130 | €21,071 | €21,071 | = | 0.0% |
| Distributable reserves | 133 | €1,315,403 | €1,340,946 | +€25,542 | +1.9% |
| Amounts payable | 17/49 | €21,118 | €19,776 | -€1,342 | -6.4% |
| Amounts payable within one year | 42/48 | €21,118 | €19,776 | -€1,342 | -6.4% |
| Trade debts | 44 | €3,118 | €2,891 | -€227 | -7.3% |
| Suppliers | 440/4 | €3,118 | €2,891 | -€227 | -7.3% |
| Taxes, remuneration and social security | 45 | €18,000 | €15,385 | -€2,615 | -14.5% |
| Taxes | 450/3 | €18,000 | €15,385 | -€2,615 | -14.5% |
| Other amounts payable | 47/48 | - | €1,500 | +€1,500 | |
| Other operating charges | 640/8 | €1,149 | €1,184 | +€35 | +3.0% |
| Gross operating margin | 9900 | -€811 | -€811 | = | 0.0% |
| Operating profit (loss) | 9901 | -€1,960 | -€1,995 | -€35 | -1.8% |
| Financial income | 75/76B | €37,212 | €34,153 | -€3,059 | -8.2% |
| Recurring financial income | 75 | €37,212 | €34,153 | -€3,059 | -8.2% |
| Financial charges | 65/66B | €435 | €435 | -€0 | 0.0% |
| Recurring financial charges | 65 | €435 | €435 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €34,817 | €31,723 | -€3,094 | -8.9% |
| Income taxes | 67/77 | €8,816 | €6,181 | -€2,635 | -29.9% |
| Profit (loss) for the period | 9904 | €26,001 | €25,542 | -€458 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,001 | €25,542 | -€458 | -1.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.