Boca-Trans: what changed
Two financial 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-Trans
Largest movements
- Cash +€6,215
up €6,215 (+634,152%), from €1 to €6,216
mainly Net result for the year (+€20,023) and Trade debts (+€7,594)
- Deferred charges and accrued income +€4,048
up €4,048 (+10.4%), from €38,980 to €43,029
- Profit (loss) carried forward +€20,023
up €20,023 (+303%), from €6,605 to €26,629
- Tax, wage and social debts -€15,814
no longer reported in 2025 (was €15,814)
- Trade debts +€7,594
up €7,594 (+36.7%), from €20,689 to €28,283
- Other debts -€1,735
no longer reported in 2025 (was €1,735)
- Turnover +€30,863
up €30,863 (+48.7%), from €63,430 to €94,293
- Gross operating margin +€16,606
up €16,606 (+361%), from €4,599 to €21,205
- Purchases and services +€14,257
up €14,257 (+24.2%), from €58,831 to €73,088
- Other operating charges -€3,556
down €3,556 (-88.6%), from €4,012 to €456
- Financial charges -€2,539
down €2,539 (-77.8%), from €3,265 to €726
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.
Derived cash bridge
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 | €46,343 | €56,412 | +€10,069 | +21.7% |
| Current assets | 29/58 | €46,343 | €56,412 | +€10,069 | +21.7% |
| Amounts receivable within one year | 40/41 | €7,362 | €7,168 | -€194 | -2.6% |
| Trade receivables | 40 | €7,362 | €7,168 | -€194 | -2.6% |
| Cash at bank and in hand | 54/58 | €1 | €6,216 | +€6,215 | +634,152% |
| Deferred charges and accrued income | 490/1 | €38,980 | €43,029 | +€4,048 | +10.4% |
| Total equity and liabilities | 10/49 | €46,343 | €56,412 | +€10,069 | +21.7% |
| Equity | 10/15 | €8,105 | €28,129 | +€20,023 | +247% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,605 | €26,629 | +€20,023 | +303% |
| Amounts payable | 17/49 | €38,238 | €28,283 | -€9,954 | -26.0% |
| Amounts payable within one year | 42/48 | €38,238 | €28,283 | -€9,954 | -26.0% |
| Trade debts | 44 | €20,689 | €28,283 | +€7,594 | +36.7% |
| Suppliers | 440/4 | €20,689 | €28,283 | +€7,594 | +36.7% |
| Taxes, remuneration and social security | 45 | €15,814 | - | -€15,814 | |
| Taxes | 450/3 | €15,814 | - | -€15,814 | |
| Other amounts payable | 47/48 | €1,735 | - | -€1,735 | |
| Turnover | 70 | €63,430 | €94,293 | +€30,863 | +48.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €58,831 | €73,088 | +€14,257 | +24.2% |
| Other operating charges | 640/8 | €4,012 | €456 | -€3,556 | -88.6% |
| Gross operating margin | 9900 | €4,599 | €21,205 | +€16,606 | +361% |
| Operating profit (loss) | 9901 | €587 | €20,749 | +€20,162 | +3,433% |
| Financial charges | 65/66B | €3,265 | €726 | -€2,539 | -77.8% |
| Recurring financial charges | 65 | €3,265 | €726 | -€2,539 | -77.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,677 | €20,023 | +€22,701 | |
| Profit (loss) for the period | 9904 | -€2,677 | €20,023 | +€22,701 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,677 | €20,023 | +€22,701 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.