BOCARENT: 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.
BOCARENT
Largest movements
- Receivables within one year -€4.7m
down €4.7m (-86.5%), from €5.4m to €733,635
of which Other amounts receivable: -€4.6m
- Current investments +€3.1m
new in 2025: €3.1m
- Stocks and contracts +€793,654
up €793,654 (+665.5%), from €119,258 to €912,912
- Cash +€229,788
up €229,788 (+85.6%), from €268,439 to €498,227
mainly Receivables within one year (+€4.7m) and Net result for the year (+€397,907)
- Debts after one year -€445,202
down €445,202 (-100.0%), from €445,202 to €0
- Trade debts -€171,574
down €171,574 (-99.1%), from €173,099 to €1,525
- Reserves +€162,916
up €162,916 (+3.6%), from €4.5m to €4.7m
of which Distributable reserves: +€162,916
- Other debts -€134,474
down €134,474 (-89.8%), from €149,795 to €15,321
- Gross operating margin +€193,957
up €193,957 (+78.1%), from €248,390 to €442,348
- Taxes +€67,264
up €67,264 (+56.8%), from €118,426 to €185,690
- Financial income -€54,908
down €54,908 (-20.9%), from €262,404 to €207,497
- Other operating charges -€45,586
down €45,586 (-55.9%), from €81,561 to €35,974
- Financial charges -€26,766
down €26,766 (-46.9%), from €57,039 to €30,274
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 | €5,883,870 | €5,300,107 | -€583,763 | -9.9% |
| Fixed assets | 21/28 | €53,160 | €53,160 | = | 0.0% |
| Financial fixed assets | 28 | €53,160 | €53,160 | = | 0.0% |
| Current assets | 29/58 | €5,830,710 | €5,246,947 | -€583,763 | -10.0% |
| Stocks and contracts in progress | 3 | €119,258 | €912,912 | +€793,654 | +665.5% |
| Stocks | 30/36 | €119,258 | €912,912 | +€793,654 | +665.5% |
| Amounts receivable within one year | 40/41 | €5,443,013 | €733,635 | -€4.7m | -86.5% |
| Trade receivables | 40 | €152,504 | €0 | -€152,504 | -100.0% |
| Other amounts receivable | 41 | €5,290,509 | €733,635 | -€4.6m | -86.1% |
| Current investments | 50/53 | - | €3,100,000 | +€3.1m | |
| Cash at bank and in hand | 54/58 | €268,439 | €498,227 | +€229,788 | +85.6% |
| Deferred charges and accrued income | 490/1 | - | €2,173 | +€2,173 | |
| Total equity and liabilities | 10/49 | €5,883,870 | €5,300,107 | -€583,763 | -9.9% |
| Equity | 10/15 | €5,054,011 | €5,216,927 | +€162,916 | +3.2% |
| Contributions | 10/11 | €542,000 | €542,000 | = | 0.0% |
| Capital | 10 | €542,000 | €542,000 | = | 0.0% |
| Issued capital | 100 | €542,000 | €542,000 | = | 0.0% |
| Reserves | 13 | €4,512,011 | €4,674,927 | +€162,916 | +3.6% |
| Non-distributable reserves | 130/1 | €54,200 | €54,200 | = | 0.0% |
| Legal reserve | 130 | €54,200 | €54,200 | = | 0.0% |
| Distributable reserves | 133 | €4,457,811 | €4,620,727 | +€162,916 | +3.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €829,860 | €83,181 | -€746,679 | -90.0% |
| Amounts payable after more than one year | 17 | €445,202 | €0 | -€445,202 | -100.0% |
| Other amounts payable | 178/9 | €445,202 | €0 | -€445,202 | -100.0% |
| Amounts payable within one year | 42/48 | €348,845 | €83,181 | -€265,664 | -76.2% |
| Trade debts | 44 | €173,099 | €1,525 | -€171,574 | -99.1% |
| Suppliers | 440/4 | €173,099 | €1,525 | -€171,574 | -99.1% |
| Taxes, remuneration and social security | 45 | €25,951 | €66,334 | +€40,384 | +155.6% |
| Taxes | 450/3 | €25,951 | €66,334 | +€40,384 | +155.6% |
| Other amounts payable | 47/48 | €149,795 | €15,321 | -€134,474 | -89.8% |
| Accrued charges and deferred income | 492/3 | €35,813 | €0 | -€35,813 | -100.0% |
| Other operating charges | 640/8 | €81,561 | €35,974 | -€45,586 | -55.9% |
| Gross operating margin | 9900 | €248,390 | €442,348 | +€193,957 | +78.1% |
| Operating profit (loss) | 9901 | €166,830 | €406,374 | +€239,544 | +143.6% |
| Financial income | 75/76B | €262,404 | €207,497 | -€54,908 | -20.9% |
| Recurring financial income | 75 | €262,404 | €207,497 | -€54,908 | -20.9% |
| Financial charges | 65/66B | €57,039 | €30,274 | -€26,766 | -46.9% |
| Recurring financial charges | 65 | €57,039 | €30,274 | -€26,766 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | €372,195 | €583,597 | +€211,402 | +56.8% |
| Income taxes | 67/77 | €118,426 | €185,690 | +€67,264 | +56.8% |
| Profit (loss) for the period | 9904 | €253,769 | €397,907 | +€144,138 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €253,769 | €397,907 | +€144,138 | +56.8% |
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 6 October 2026 via checked.be.