BOCADIO: 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.
BOCADIO
Largest movements
- Cash -€7,208
down €7,208 (-58.1%), from €12,402 to €5,194
mainly Net result for the year (-€29,267)
- Tangible fixed assets -€3,770
down €3,770 (-100.0%), from €3,770 to €0
- Receivables within one year -€1,684
down €1,684 (-3.3%), from €51,529 to €49,844
- Reserves -€15,000
down €15,000 (-27.9%), from €53,687 to €38,687
of which Tax-exempt reserves: -€15,000
- Profit (loss) carried forward -€14,267
down €14,267 (-377.1%), from -€3,784 to -€18,051
- Tax, wage and social debts +€9,291
up €9,291 (+172.2%), from €5,396 to €14,687
- Trade debts +€7,315
new in 2025: €7,315
- Taxes +€28,522
up €28,522 (+63808.7%), from €45 to €28,567
- Staff costs -€4,916
down €4,916 (-100.0%), from €4,916 to €0
- Gross operating margin +€2,094
up €2,094 (+96.2%), from -€2,177 to -€83
- Depreciation -€1,577
down €1,577 (-100.0%), from €1,577 to €0
- Other operating charges -€454
down €454 (-52.6%), from €863 to €409
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 | €67,700 | €55,038 | -€12,662 | -18.7% |
| Fixed assets | 21/28 | €3,770 | €0 | -€3,770 | -100.0% |
| Tangible fixed assets | 22/27 | €3,770 | €0 | -€3,770 | -100.0% |
| Plant, machinery and equipment | 23 | €1,345 | €0 | -€1,345 | -100.0% |
| Furniture and vehicles | 24 | €1,825 | €0 | -€1,825 | -100.0% |
| Other tangible fixed assets | 26 | €600 | €0 | -€600 | -100.0% |
| Current assets | 29/58 | €63,930 | €55,038 | -€8,892 | -13.9% |
| Amounts receivable within one year | 40/41 | €51,529 | €49,844 | -€1,684 | -3.3% |
| Other amounts receivable | 41 | €51,529 | €49,844 | -€1,684 | -3.3% |
| Cash at bank and in hand | 54/58 | €12,402 | €5,194 | -€7,208 | -58.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €67,700 | €55,038 | -€12,662 | -18.7% |
| Equity | 10/15 | €62,304 | €33,036 | -€29,267 | -47.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €53,687 | €38,687 | -€15,000 | -27.9% |
| Tax-exempt reserves | 132 | €15,000 | €0 | -€15,000 | -100.0% |
| Distributable reserves | 133 | €38,687 | €38,687 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,784 | -€18,051 | -€14,267 | -377.1% |
| Amounts payable | 17/49 | €5,396 | €22,002 | +€16,605 | +307.7% |
| Amounts payable within one year | 42/48 | €5,396 | €22,002 | +€16,605 | +307.7% |
| Trade debts | 44 | - | €7,315 | +€7,315 | |
| Suppliers | 440/4 | - | €7,315 | +€7,315 | |
| Taxes, remuneration and social security | 45 | €5,396 | €14,687 | +€9,291 | +172.2% |
| Taxes | 450/3 | €5,396 | €14,687 | +€9,291 | +172.2% |
| Non-recurring operating income | 76A | - | €4,132 | +€4,132 | |
| Remuneration, social security and pensions | 62 | €4,916 | €0 | -€4,916 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,577 | €0 | -€1,577 | -100.0% |
| Other operating charges | 640/8 | €863 | €409 | -€454 | -52.6% |
| Non-recurring operating charges | 66A | - | €2,517 | +€2,517 | |
| Gross operating margin | 9900 | -€2,177 | -€83 | +€2,094 | +96.2% |
| Operating profit (loss) | 9901 | -€9,533 | -€3,009 | +€6,524 | +68.4% |
| Financial income | 75/76B | €2,496 | €2,382 | -€115 | -4.6% |
| Recurring financial income | 75 | €2,496 | €2,382 | -€115 | -4.6% |
| Financial charges | 65/66B | €74 | €73 | -€1 | -1.4% |
| Recurring financial charges | 65 | €74 | €73 | -€1 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,111 | -€700 | +€6,410 | +90.2% |
| Income taxes | 67/77 | €45 | €28,567 | +€28,522 | +63808.7% |
| Profit (loss) for the period | 9904 | -€7,155 | -€29,267 | -€22,112 | -309.0% |
| Transfer from tax-exempt reserves | 789 | - | €15,000 | +€15,000 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,155 | -€14,267 | -€7,112 | -99.4% |
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 10 October 2026 via checked.be.