Bocata etc: 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.
Bocata etc
Largest movements
- Receivables within one year -€10,717
down €10,717 (-74.7%), from €14,354 to €3,638
of which Trade receivables: -€11,314
- Tangible fixed assets -€1,493
down €1,493 (-36.4%), from €4,102 to €2,609
- Stocks and contracts -€1,000
down €1,000 (-23.1%), from €4,335 to €3,335
- Cash +€500
up €500 (+72.3%), from €691 to €1,192
mainly Receivables within one year (+€10,717) and Other debts (+€2,709)
- Trade debts -€10,042
down €10,042 (-58.6%), from €17,122 to €7,081
- Other debts +€2,709
up €2,709 (+32138.8%), from €8 to €2,718
- Tax, wage and social debts -€2,465
down €2,465 (-77.1%), from €3,197 to €732
of which Remuneration and social security: -€3,069
- Profit (loss) carried forward -€1,299
down €1,299 (-16.2%), from -€8,029 to -€9,328
- Short-term financial debts -€1,245
no longer reported in 2025 (was €1,245)
- Gross operating margin -€5,778
down €5,778 (-67.6%), from €8,546 to €2,768
- Financial charges +€770
up €770 (+117.5%), from €655 to €1,426
- Other operating charges +€419
up €419 (+51.3%), from €818 to €1,237
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 | €25,194 | €12,302 | -€12,892 | -51.2% |
| Fixed assets | 21/28 | €5,102 | €3,609 | -€1,493 | -29.3% |
| Tangible fixed assets | 22/27 | €4,102 | €2,609 | -€1,493 | -36.4% |
| Plant, machinery and equipment | 23 | €1,485 | €838 | -€647 | -43.6% |
| Furniture and vehicles | 24 | €343 | €90 | -€253 | -73.7% |
| Other tangible fixed assets | 26 | €2,275 | €1,681 | -€593 | -26.1% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €20,091 | €8,693 | -€11,399 | -56.7% |
| Stocks and contracts in progress | 3 | €4,335 | €3,335 | -€1,000 | -23.1% |
| Stocks | 30/36 | €4,335 | €3,335 | -€1,000 | -23.1% |
| Amounts receivable within one year | 40/41 | €14,354 | €3,638 | -€10,717 | -74.7% |
| Trade receivables | 40 | €13,975 | €2,661 | -€11,314 | -81.0% |
| Other amounts receivable | 41 | €379 | €977 | +€598 | +157.6% |
| Cash at bank and in hand | 54/58 | €691 | €1,192 | +€500 | +72.3% |
| Deferred charges and accrued income | 490/1 | €711 | €529 | -€182 | -25.6% |
| Total equity and liabilities | 10/49 | €25,194 | €12,302 | -€12,892 | -51.2% |
| Equity | 10/15 | €1,971 | €672 | -€1,299 | -65.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,029 | -€9,328 | -€1,299 | -16.2% |
| Amounts payable | 17/49 | €23,222 | €11,630 | -€11,592 | -49.9% |
| Amounts payable within one year | 42/48 | €21,572 | €10,530 | -€11,042 | -51.2% |
| Financial debts | 43 | €1,245 | - | -€1,245 | |
| Credit institutions | 430/8 | €1,245 | - | -€1,245 | |
| Trade debts | 44 | €17,122 | €7,081 | -€10,042 | -58.6% |
| Suppliers | 440/4 | €17,122 | €7,081 | -€10,042 | -58.6% |
| Taxes, remuneration and social security | 45 | €3,197 | €732 | -€2,465 | -77.1% |
| Taxes | 450/3 | €128 | €732 | +€604 | +472.2% |
| Remuneration and social security | 454/9 | €3,069 | - | -€3,069 | |
| Other amounts payable | 47/48 | €8 | €2,718 | +€2,709 | +32138.8% |
| Accrued charges and deferred income | 492/3 | €1,650 | €1,100 | -€550 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,492 | €1,493 | +€1 | 0.0% |
| Other operating charges | 640/8 | €818 | €1,237 | +€419 | +51.3% |
| Gross operating margin | 9900 | €8,546 | €2,768 | -€5,778 | -67.6% |
| Operating profit (loss) | 9901 | €6,236 | €38 | -€6,198 | -99.4% |
| Financial income | 75/76B | €84 | €88 | +€4 | +5.0% |
| Recurring financial income | 75 | €84 | €88 | +€4 | +5.0% |
| Financial charges | 65/66B | €655 | €1,426 | +€770 | +117.5% |
| Recurring financial charges | 65 | €655 | €1,426 | +€770 | +117.5% |
| Profit (loss) for the period before taxes | 9903 | €5,664 | -€1,299 | -€6,964 | |
| Profit (loss) for the period | 9904 | €5,664 | -€1,299 | -€6,964 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,664 | -€1,299 | -€6,964 |
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 12 October 2026 via checked.be.