BOCAM: 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.
What changed
BOCAM
NACE 93.110, Operation of sports facilities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€323,509
2024 · €209,011+€114,498
Equity
€2.4m
2024 · €2.1m+€323,509
Cash
€354,983
2024 · €126,670+€228,313
Balance sheet total
€5.3m
2024 · €4.6m+€680,689
Largest movements
Assets
- Receivables after one year +€1.5m
new in 2025: €1.5m
- Receivables within one year -€835,232
down €835,232 (-94.2%), from €886,481 to €51,249
of which Other amounts receivable: -€838,173
- Cash +€228,313
up €228,313 (+180.2%), from €126,670 to €354,983
mainly Receivables within one year (+€835,232) and Other debts (+€581,717)
- Tangible fixed assets -€219,944
down €219,944 (-10.3%), from €2.1m to €1.9m
of which Land and buildings: -€147,219
Equity and liabilities
- Other debts +€581,717
up €581,717 (+39.1%), from €1.5m to €2.1m
- Profit (loss) carried forward +€323,509
up €323,509 (+82.8%), from €390,506 to €714,015
- Debts after one year -€192,910
down €192,910 (-36.7%), from €526,326 to €333,416
- Trade debts -€57,020
down €57,020 (-30.9%), from €184,631 to €127,611
Income statement
- Turnover +€93,371
up €93,371 (+4.0%), from €2.3m to €2.4m
- Services and other goods +€55,800
up €55,800 (+5.3%), from €1.1m to €1.1m
- Staff costs -€51,236
down €51,236 (-10.0%), from €511,515 to €460,279
- Taxes +€37,608
up €37,608 (+52.0%), from €72,267 to €109,875
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.
Result 2024
€209,011
Turnover
+€93,371
Other operating income
+€6,255
Goods and materials
-€1,954
Services and other goods
-€55,800
Staff costs
+€51,236
Depreciation
+€11,655
Other operating charges
+€217
Other operating items
+€37,443
Financial income
+€7,133
Financial charges
+€2,551
Taxes
-€37,608
Result 2025
€323,509
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.
From operations
+€501,236
Investment
-€84,833
Financing
-€188,090
Cash 2024
€126,670
From operations (derived)
+€501,236
Net result for the year
+€323,509
Depreciation
+€254,753
Receivables after one year
-€1.5m
Smaller working-capital items
+€287
Receivables within one year
+€835,232
Deferred charges and accrued income
+€9,588
Trade debts
-€57,020
Tax, wage and social debts
+€21,139
Other debts
+€581,717
Investment (derived)
-€84,833
Investment in fixed assets (net)
-€34,810
Current investments
-€50,023
Financing
-€188,090
Debts after one year
-€192,910
Current portion of long-term debt
+€4,820
Cash 2025
€354,983
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,573,596 | €5,254,285 | +€680,689 | +14.9% |
| Fixed assets | 21/28 | €3,380,840 | €3,160,896 | -€219,944 | -6.5% |
| Tangible fixed assets | 22/27 | €2,137,549 | €1,917,606 | -€219,944 | -10.3% |
| Land and buildings | 22 | €1,586,069 | €1,438,850 | -€147,219 | -9.3% |
| Plant, machinery and equipment | 23 | €501,750 | €448,083 | -€53,667 | -10.7% |
| Furniture and vehicles | 24 | €49,730 | €30,673 | -€19,057 | -38.3% |
| Financial fixed assets | 28 | €1,243,291 | €1,243,291 | = | 0.0% |
| Affiliated companies | 280/1 | €1,242,000 | €1,242,000 | = | 0.0% |
| Participating interests | 280 | €1,242,000 | €1,242,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,291 | €1,291 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,291 | €1,291 | = | 0.0% |
| Current assets | 29/58 | €1,192,757 | €2,093,389 | +€900,633 | +75.5% |
| Amounts receivable after more than one year | 29 | - | €1,467,969 | +€1.5m | |
| Other amounts receivable | 291 | - | €1,467,969 | +€1.5m | |
| Stocks and contracts in progress | 3 | €12,910 | €12,057 | -€852 | -6.6% |
| Stocks | 30/36 | €12,910 | €12,057 | -€852 | -6.6% |
| Goods purchased for resale | 34 | €12,910 | €12,057 | -€852 | -6.6% |
| Amounts receivable within one year | 40/41 | €886,481 | €51,249 | -€835,232 | -94.2% |
| Trade receivables | 40 | €20,139 | €23,081 | +€2,941 | +14.6% |
| Other amounts receivable | 41 | €866,341 | €28,168 | -€838,173 | -96.7% |
| Current investments | 50/53 | €154,352 | €204,375 | +€50,023 | +32.4% |
| Other investments | 51/53 | €154,352 | €204,375 | +€50,023 | +32.4% |
| Cash at bank and in hand | 54/58 | €126,670 | €354,983 | +€228,313 | +180.2% |
| Deferred charges and accrued income | 490/1 | €12,345 | €2,756 | -€9,588 | -77.7% |
| Total equity and liabilities | 10/49 | €4,573,596 | €5,254,285 | +€680,689 | +14.9% |
| Equity | 10/15 | €2,110,006 | €2,433,515 | +€323,509 | +15.3% |
| Contributions | 10/11 | €375,000 | €375,000 | = | 0.0% |
| Capital | 10 | €375,000 | €375,000 | = | 0.0% |
| Issued capital | 100 | €375,000 | €375,000 | = | 0.0% |
| Reserves | 13 | €1,344,500 | €1,344,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,500 | €37,500 | = | 0.0% |
| Legal reserve | 130 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €1,307,000 | €1,307,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €390,506 | €714,015 | +€323,509 | +82.8% |
| Amounts payable | 17/49 | €2,463,591 | €2,820,771 | +€357,180 | +14.5% |
| Amounts payable after more than one year | 17 | €526,326 | €333,416 | -€192,910 | -36.7% |
| Financial debts | 170/4 | €526,326 | €333,416 | -€192,910 | -36.7% |
| Credit institutions | 173 | €526,326 | €333,416 | -€192,910 | -36.7% |
| Amounts payable within one year | 42/48 | €1,898,757 | €2,449,413 | +€550,656 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €188,090 | €192,910 | +€4,820 | +2.6% |
| Trade debts | 44 | €184,631 | €127,611 | -€57,020 | -30.9% |
| Suppliers | 440/4 | €184,631 | €127,611 | -€57,020 | -30.9% |
| Taxes, remuneration and social security | 45 | €37,357 | €58,496 | +€21,139 | +56.6% |
| Taxes | 450/3 | - | €22,450 | +€22,450 | |
| Remuneration and social security | 454/9 | €37,357 | €36,046 | -€1,311 | -3.5% |
| Other amounts payable | 47/48 | €1,488,679 | €2,070,396 | +€581,717 | +39.1% |
| Accrued charges and deferred income | 492/3 | €38,508 | €37,942 | -€565 | -1.5% |
| Operating income | 70/76A | €2,532,803 | €2,639,549 | +€106,746 | +4.2% |
| Turnover | 70 | €2,333,865 | €2,427,237 | +€93,371 | +4.0% |
| Other operating income | 74 | €198,938 | €205,193 | +€6,255 | +3.1% |
| Non-recurring operating income | 76A | - | €7,119 | +€7,119 | |
| Operating charges | 60/66A | €2,189,726 | €2,154,048 | -€35,677 | -1.6% |
| Goods for resale, raw materials and consumables | 60 | €254,850 | €256,804 | +€1,954 | +0.8% |
| Purchases | 600/8 | €251,328 | €255,952 | +€4,624 | +1.8% |
| Change in stocks: decrease (increase) | 609 | €3,522 | €852 | -€2,669 | -75.8% |
| Services and other goods | 61 | €1,058,443 | €1,114,243 | +€55,800 | +5.3% |
| Remuneration, social security and pensions | 62 | €511,515 | €460,279 | -€51,236 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €266,408 | €254,753 | -€11,655 | -4.4% |
| Other operating charges | 640/8 | €66,832 | €66,615 | -€217 | -0.3% |
| Non-recurring operating charges | 66A | €31,678 | €1,354 | -€30,324 | -95.7% |
| Operating profit (loss) | 9901 | €343,078 | €485,501 | +€142,423 | +41.5% |
| Financial income | 75/76B | €14,231 | €21,364 | +€7,133 | +50.1% |
| Recurring financial income | 75 | €14,231 | €21,364 | +€7,133 | +50.1% |
| Income from current assets | 751 | €14,231 | €21,364 | +€7,133 | +50.1% |
| Financial charges | 65/66B | €76,032 | €73,481 | -€2,551 | -3.4% |
| Recurring financial charges | 65 | €76,032 | €73,481 | -€2,551 | -3.4% |
| Debt charges | 650 | €76,030 | €72,386 | -€3,643 | -4.8% |
| Other financial charges | 652/9 | €2 | €1,095 | +€1,092 | +47292.2% |
| Profit (loss) for the period before taxes | 9903 | €281,277 | €433,384 | +€152,107 | +54.1% |
| Income taxes | 67/77 | €72,267 | €109,875 | +€37,608 | +52.0% |
| Taxes | 670/3 | €106,395 | €109,875 | +€3,480 | +3.3% |
| Tax adjustments and reversals of tax provisions | 77 | €34,129 | - | -€34,129 | |
| Profit (loss) for the period | 9904 | €209,011 | €323,509 | +€114,498 | +54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €209,011 | €323,509 | +€114,498 | +54.8% |
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 8 October 2026 via checked.be.