BOCAD: 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.
BOCAD
Largest movements
- Receivables within one year -€7,455
down €7,455 (-23.2%), from €32,131 to €24,676
- Cash +€6,651
up €6,651 (+44.2%), from €15,038 to €21,689
mainly Receivables within one year (+€7,455)
- Profit (loss) carried forward -€804
down €804 (-7.4%), from €10,907 to €10,103
- Financial income -€490
down €490 (-68.2%), from €718 to €228
- Gross operating margin +€118
up €118 (+27.8%), from -€424 to -€306
- Purchases and services -€118
down €118 (-27.8%), from €424 to €306
- Other operating charges -€52
down €52 (-8.2%), from €633 to €581
- Financial charges +€19
up €19 (+15.1%), from €126 to €145
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 | €47,169 | €46,365 | -€804 | -1.7% |
| Current assets | 29/58 | €47,169 | €46,365 | -€804 | -1.7% |
| Amounts receivable within one year | 40/41 | €32,131 | €24,676 | -€7,455 | -23.2% |
| Other amounts receivable | 41 | €32,131 | €24,676 | -€7,455 | -23.2% |
| Cash at bank and in hand | 54/58 | €15,038 | €21,689 | +€6,651 | +44.2% |
| Total equity and liabilities | 10/49 | €47,169 | €46,365 | -€804 | -1.7% |
| Equity | 10/15 | €47,169 | €46,365 | -€804 | -1.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €17,670 | €17,670 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €15,811 | €15,811 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,907 | €10,103 | -€804 | -7.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €424 | €306 | -€118 | -27.8% |
| Other operating charges | 640/8 | €633 | €581 | -€52 | -8.2% |
| Gross operating margin | 9900 | -€424 | -€306 | +€118 | +27.8% |
| Operating profit (loss) | 9901 | -€1,057 | -€887 | +€170 | +16.1% |
| Financial income | 75/76B | €718 | €228 | -€490 | -68.2% |
| Recurring financial income | 75 | €718 | €228 | -€490 | -68.2% |
| Financial charges | 65/66B | €126 | €145 | +€19 | +15.1% |
| Recurring financial charges | 65 | €126 | €145 | +€19 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | -€465 | -€804 | -€339 | -72.9% |
| Profit (loss) for the period | 9904 | -€465 | -€804 | -€339 | -72.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€465 | -€804 | -€339 | -72.9% |
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 6 October 2026 via checked.be.