BOCCA: 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.
BOCCA
Largest movements
- Tangible fixed assets +€26,915
up €26,915 (+305.5%), from €8,810 to €35,725
of which Furniture and vehicles: +€27,198
- Receivables within one year -€15,698
down €15,698 (-71.5%), from €21,957 to €6,259
of which Trade receivables: -€10,081
- Cash +€12,311
up €12,311 (+271.1%), from €4,542 to €16,852
mainly Other debts (+€16,692) and Receivables within one year (+€15,698)
- Stocks and contracts -€1,908
no longer reported in 2024 (was €1,908)
- Other debts +€16,692
up €16,692 (+9686.9%), from €172 to €16,864
- Reserves +€12,415
up €12,415 (+414.6%), from €2,995 to €15,409
of which Distributable reserves: +€12,415
- Debts after one year -€3,960
no longer reported in 2024 (was €3,960)
- Tax, wage and social debts -€2,534
down €2,534 (-53.7%), from €4,716 to €2,183
of which Remuneration and social security: -€2,738
- Trade debts -€2,211
down €2,211 (-54.9%), from €4,032 to €1,820
- Staff costs -€32,659
down €32,659 (-79.5%), from €41,097 to €8,437
- Gross operating margin -€8,004
down €8,004 (-21.8%), from €36,766 to €28,762
- Depreciation -€2,596
down €2,596 (-53.1%), from €4,888 to €2,291
- Other operating charges +€1,629
up €1,629 (+342.9%), from €475 to €2,103
- Taxes +€1,241
new in 2024: €1,241
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,217 | €58,836 | +€21,619 | +58.1% |
| Fixed assets | 21/28 | €8,810 | €35,725 | +€26,915 | +305.5% |
| Tangible fixed assets | 22/27 | €8,810 | €35,725 | +€26,915 | +305.5% |
| Plant, machinery and equipment | 23 | €282 | - | -€282 | |
| Furniture and vehicles | 24 | €8,528 | €35,725 | +€27,198 | +318.9% |
| Current assets | 29/58 | €28,407 | €23,111 | -€5,296 | -18.6% |
| Stocks and contracts in progress | 3 | €1,908 | - | -€1,908 | |
| Stocks | 30/36 | €1,908 | - | -€1,908 | |
| Amounts receivable within one year | 40/41 | €21,957 | €6,259 | -€15,698 | -71.5% |
| Trade receivables | 40 | €10,081 | - | -€10,081 | |
| Other amounts receivable | 41 | €11,875 | €6,259 | -€5,617 | -47.3% |
| Cash at bank and in hand | 54/58 | €4,542 | €16,852 | +€12,311 | +271.1% |
| Total equity and liabilities | 10/49 | €37,217 | €58,836 | +€21,619 | +58.1% |
| Equity | 10/15 | €19,653 | €34,009 | +€14,357 | +73.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,995 | €15,409 | +€12,415 | +414.6% |
| Non-distributable reserves | 130/1 | €1,424 | €1,424 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,424 | €1,424 | = | 0.0% |
| Distributable reserves | 133 | €1,570 | €13,985 | +€12,415 | +790.6% |
| Profit (loss) carried forward | 14 | -€1,942 | - | +€1,942 | |
| Amounts payable | 17/49 | €17,564 | €24,826 | +€7,263 | +41.4% |
| Amounts payable after more than one year | 17 | €3,960 | - | -€3,960 | |
| Financial debts | 170/4 | €3,960 | - | -€3,960 | |
| Amounts payable within one year | 42/48 | €13,604 | €24,826 | +€11,222 | +82.5% |
| Current portion of amounts payable after more than one year | 42 | €4,684 | €3,960 | -€724 | -15.5% |
| Trade debts | 44 | €4,032 | €1,820 | -€2,211 | -54.9% |
| Suppliers | 440/4 | €4,032 | €1,820 | -€2,211 | -54.9% |
| Taxes, remuneration and social security | 45 | €4,716 | €2,183 | -€2,534 | -53.7% |
| Taxes | 450/3 | €1,979 | €2,183 | +€204 | +10.3% |
| Remuneration and social security | 454/9 | €2,738 | - | -€2,738 | |
| Other amounts payable | 47/48 | €172 | €16,864 | +€16,692 | +9686.9% |
| Non-recurring operating income | 76A | - | €47,697 | +€47,697 | |
| Remuneration, social security and pensions | 62 | €41,097 | €8,437 | -€32,659 | -79.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,888 | €2,291 | -€2,596 | -53.1% |
| Other operating charges | 640/8 | €475 | €2,103 | +€1,629 | +342.9% |
| Gross operating margin | 9900 | €36,766 | €28,762 | -€8,004 | -21.8% |
| Operating profit (loss) | 9901 | -€9,693 | €15,930 | +€25,623 | |
| Financial charges | 65/66B | €153 | €332 | +€179 | +117.1% |
| Recurring financial charges | 65 | €153 | €332 | +€179 | +117.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,846 | €15,598 | +€25,444 | |
| Income taxes | 67/77 | - | €1,241 | +€1,241 | |
| Profit (loss) for the period | 9904 | -€9,846 | €14,357 | +€24,203 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,846 | €14,357 | +€24,203 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.