BOCCALON IT: 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.
BOCCALON IT
Largest movements
- Cash +€19,548
up €19,548 (+8.8%), from €222,739 to €242,287
mainly Net result for the year (+€21,818) and Other debts (+€6,153)
- Reserves +€20,000
up €20,000 (+9.6%), from €209,000 to €229,000
- Tax, wage and social debts -€9,891
down €9,891 (-34.0%), from €29,060 to €19,169
- Other debts +€6,153
up €6,153 (+58.7%), from €10,480 to €16,633
- Gross operating margin -€34,429
down €34,429 (-48.6%), from €70,885 to €36,456
- Taxes -€13,145
down €13,145 (-58.1%), from €22,631 to €9,486
- Depreciation +€1,874
up €1,874 (+89.0%), from €2,106 to €3,980
- Financial charges -€734
down €734 (-77.8%), from €943 to €209
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 | €258,296 | €276,754 | +€18,458 | +7.1% |
| Fixed assets | 21/28 | €6,597 | €4,816 | -€1,781 | -27.0% |
| Tangible fixed assets | 22/27 | €6,597 | €4,816 | -€1,781 | -27.0% |
| Furniture and vehicles | 24 | €6,597 | €4,816 | -€1,781 | -27.0% |
| Current assets | 29/58 | €251,699 | €271,938 | +€20,239 | +8.0% |
| Amounts receivable within one year | 40/41 | €27,134 | €27,709 | +€575 | +2.1% |
| Trade receivables | 40 | €27,134 | €27,709 | +€575 | +2.1% |
| Cash at bank and in hand | 54/58 | €222,739 | €242,287 | +€19,548 | +8.8% |
| Deferred charges and accrued income | 490/1 | €1,826 | €1,942 | +€116 | +6.3% |
| Total equity and liabilities | 10/49 | €258,296 | €276,754 | +€18,458 | +7.1% |
| Equity | 10/15 | €218,379 | €240,198 | +€21,818 | +10.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €209,000 | €229,000 | +€20,000 | +9.6% |
| Distributable reserves | 133 | €209,000 | €229,000 | +€20,000 | +9.6% |
| Profit (loss) carried forward | 14 | €6,879 | €8,698 | +€1,818 | +26.4% |
| Amounts payable | 17/49 | €39,917 | €36,557 | -€3,360 | -8.4% |
| Amounts payable within one year | 42/48 | €39,917 | €36,557 | -€3,360 | -8.4% |
| Trade debts | 44 | €378 | €755 | +€378 | +100.0% |
| Suppliers | 440/4 | €378 | €755 | +€378 | +100.0% |
| Taxes, remuneration and social security | 45 | €29,060 | €19,169 | -€9,891 | -34.0% |
| Taxes | 450/3 | €29,060 | €19,169 | -€9,891 | -34.0% |
| Other amounts payable | 47/48 | €10,480 | €16,633 | +€6,153 | +58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,106 | €3,980 | +€1,874 | +89.0% |
| Other operating charges | 640/8 | €570 | €963 | +€393 | +68.9% |
| Gross operating margin | 9900 | €70,885 | €36,456 | -€34,429 | -48.6% |
| Operating profit (loss) | 9901 | €68,209 | €31,513 | -€36,696 | -53.8% |
| Financial charges | 65/66B | €943 | €209 | -€734 | -77.8% |
| Recurring financial charges | 65 | €943 | €209 | -€734 | -77.8% |
| Profit (loss) for the period before taxes | 9903 | €67,266 | €31,304 | -€35,962 | -53.5% |
| Income taxes | 67/77 | €22,631 | €9,486 | -€13,145 | -58.1% |
| Profit (loss) for the period | 9904 | €44,636 | €21,818 | -€22,817 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,636 | €21,818 | -€22,817 | -51.1% |
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.