BOCARS MECHANICS: 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.
BOCARS MECHANICS
Largest movements
- Stocks and contracts -€8,713
down €8,713 (-23.8%), from €36,606 to €27,892
- Intangible fixed assets +€8,505
new in 2025: €8,505
- Cash +€3,385
up €3,385 (+6.0%), from €56,544 to €59,929
mainly Debts after one year (+€45,318) and Net result for the year (+€24,261)
- Tangible fixed assets +€3,105
up €3,105 (+5.2%), from €59,305 to €62,410
of which Furniture and vehicles: +€13,964
- Receivables within one year -€2,236
down €2,236 (-64.7%), from €3,455 to €1,219
of which Trade receivables: -€2,196
- Other debts -€50,000
down €50,000 (-100%), from €50,000 to €0
- Debts after one year +€45,318
up €45,318 (+203%), from €22,332 to €67,650
- Reserves +€24,261
up €24,261 (+809%), from €2,997 to €27,258
- Tax, wage and social debts -€16,296
down €16,296 (-65.9%), from €24,743 to €8,447
of which Remuneration and social security: -€11,129
- Advances received +€1,857
new in 2025: €1,857
- Staff costs -€19,207
down €19,207 (-20.8%), from €92,491 to €73,285
- Depreciation -€9,002
down €9,002 (-41.4%), from €21,719 to €12,717
- Gross operating margin -€7,855
down €7,855 (-6.0%), from €130,983 to €123,128
- Taxes +€5,751
up €5,751 (+159%), from €3,625 to €9,376
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 | €157,152 | €161,344 | +€4,192 | +2.7% |
| Fixed assets | 21/28 | €59,305 | €70,915 | +€11,610 | +19.6% |
| Intangible fixed assets | 21 | - | €8,505 | +€8,505 | |
| Tangible fixed assets | 22/27 | €59,305 | €62,410 | +€3,105 | +5.2% |
| Plant, machinery and equipment | 23 | €11,440 | €8,210 | -€3,231 | -28.2% |
| Furniture and vehicles | 24 | €21,247 | €35,212 | +€13,964 | +65.7% |
| Leasing and similar rights | 25 | €23,920 | €16,770 | -€7,151 | -29.9% |
| Other tangible fixed assets | 26 | €2,696 | €2,219 | -€477 | -17.7% |
| Current assets | 29/58 | €97,847 | €90,429 | -€7,418 | -7.6% |
| Stocks and contracts in progress | 3 | €36,606 | €27,892 | -€8,713 | -23.8% |
| Stocks | 30/36 | €36,606 | €27,892 | -€8,713 | -23.8% |
| Amounts receivable within one year | 40/41 | €3,455 | €1,219 | -€2,236 | -64.7% |
| Trade receivables | 40 | €3,395 | €1,199 | -€2,196 | -64.7% |
| Other amounts receivable | 41 | €60 | €20 | -€40 | -66.7% |
| Cash at bank and in hand | 54/58 | €56,544 | €59,929 | +€3,385 | +6.0% |
| Deferred charges and accrued income | 490/1 | €1,242 | €1,388 | +€146 | +11.8% |
| Total equity and liabilities | 10/49 | €157,152 | €161,344 | +€4,192 | +2.7% |
| Equity | 10/15 | €21,597 | €45,858 | +€24,261 | +112% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,997 | €27,258 | +€24,261 | +809% |
| Distributable reserves | 133 | €2,997 | €27,258 | +€24,261 | +809% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €135,555 | €115,486 | -€20,069 | -14.8% |
| Amounts payable after more than one year | 17 | €22,332 | €67,650 | +€45,318 | +203% |
| Financial debts | 170/4 | €22,332 | €67,650 | +€45,318 | +203% |
| Amounts payable within one year | 42/48 | €113,223 | €47,836 | -€65,386 | -57.8% |
| Current portion of amounts payable after more than one year | 42 | €20,945 | €20,482 | -€462 | -2.2% |
| Trade debts | 44 | €17,534 | €17,049 | -€485 | -2.8% |
| Suppliers | 440/4 | €17,534 | €17,049 | -€485 | -2.8% |
| Advances received on contracts in progress | 46 | - | €1,857 | +€1,857 | |
| Taxes, remuneration and social security | 45 | €24,743 | €8,447 | -€16,296 | -65.9% |
| Taxes | 450/3 | €13,615 | €8,447 | -€5,168 | -38.0% |
| Remuneration and social security | 454/9 | €11,129 | €0 | -€11,129 | -100% |
| Other amounts payable | 47/48 | €50,000 | €0 | -€50,000 | -100% |
| Remuneration, social security and pensions | 62 | €92,491 | €73,285 | -€19,207 | -20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,719 | €12,717 | -€9,002 | -41.4% |
| Other operating charges | 640/8 | €2,131 | €1,614 | -€517 | -24.3% |
| Gross operating margin | 9900 | €130,983 | €123,128 | -€7,855 | -6.0% |
| Operating profit (loss) | 9901 | €14,641 | €35,512 | +€20,871 | +143% |
| Financial income | 75/76B | €457 | €67 | -€390 | -85.3% |
| Recurring financial income | 75 | €457 | €67 | -€390 | -85.3% |
| Financial charges | 65/66B | €2,854 | €1,943 | -€911 | -31.9% |
| Recurring financial charges | 65 | €2,854 | €1,943 | -€911 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €12,244 | €33,636 | +€21,392 | +175% |
| Income taxes | 67/77 | €3,625 | €9,376 | +€5,751 | +159% |
| Profit (loss) for the period | 9904 | €8,619 | €24,261 | +€15,642 | +181% |
| Profit (loss) for the period to be appropriated | 9905 | €8,619 | €24,261 | +€15,642 | +181% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.