bOCE: 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.
bOCE
Largest movements
- Current investments -€110,774
down €110,774 (-30.7%), from €360,998 to €250,225
- Tangible fixed assets -€21,836
down €21,836 (-18.9%), from €115,239 to €93,403
of which Furniture and vehicles: -€21,724
- Reserves -€128,352
down €128,352 (-20.3%), from €632,555 to €504,203
of which Distributable reserves: -€128,352
- Gross operating margin -€27,533
down €27,533 (-19.0%), from €144,993 to €117,459
- Financial income +€22,809
up €22,809 (+309.7%), from €7,366 to €30,175
- Financial charges +€16,306
up €16,306, from -€12,028 to €4,278
- Depreciation +€11,472
up €11,472 (+77.5%), from €14,810 to €26,282
- Taxes -€9,565
down €9,565 (-24.0%), from €39,883 to €30,317
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 | €688,794 | €554,608 | -€134,186 | -19.5% |
| Fixed assets | 21/28 | €115,239 | €93,403 | -€21,836 | -18.9% |
| Tangible fixed assets | 22/27 | €115,239 | €93,403 | -€21,836 | -18.9% |
| Furniture and vehicles | 24 | €115,127 | €93,403 | -€21,724 | -18.9% |
| Other tangible fixed assets | 26 | €112 | €0 | -€112 | -100.0% |
| Current assets | 29/58 | €573,555 | €461,205 | -€112,350 | -19.6% |
| Amounts receivable within one year | 40/41 | €17,424 | €21,784 | +€4,360 | +25.0% |
| Trade receivables | 40 | €17,424 | €21,780 | +€4,356 | +25.0% |
| Other amounts receivable | 41 | €0 | €4 | +€4 | |
| Current investments | 50/53 | €360,998 | €250,225 | -€110,774 | -30.7% |
| Cash at bank and in hand | 54/58 | €189,260 | €184,432 | -€4,828 | -2.6% |
| Deferred charges and accrued income | 490/1 | €5,872 | €4,764 | -€1,108 | -18.9% |
| Total equity and liabilities | 10/49 | €688,794 | €554,608 | -€134,186 | -19.5% |
| Equity | 10/15 | €644,955 | €516,603 | -€128,352 | -19.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €632,555 | €504,203 | -€128,352 | -20.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €632,555 | €504,203 | -€128,352 | -20.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €12,768 | €12,768 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €12,768 | €12,768 | = | 0.0% |
| Pensions and similar obligations | 160 | €12,768 | €12,768 | = | 0.0% |
| Amounts payable | 17/49 | €31,071 | €25,237 | -€5,834 | -18.8% |
| Amounts payable within one year | 42/48 | €30,428 | €25,237 | -€5,191 | -17.1% |
| Trade debts | 44 | €2,029 | €2,728 | +€698 | +34.4% |
| Suppliers | 440/4 | €2,029 | €2,728 | +€698 | +34.4% |
| Taxes, remuneration and social security | 45 | €14,688 | €11,905 | -€2,784 | -19.0% |
| Taxes | 450/3 | €14,688 | €11,905 | -€2,784 | -19.0% |
| Other amounts payable | 47/48 | €13,710 | €10,605 | -€3,106 | -22.7% |
| Accrued charges and deferred income | 492/3 | €643 | €0 | -€643 | -100.0% |
| Non-recurring operating income | 76A | €21,995 | €0 | -€21,995 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,810 | €26,282 | +€11,472 | +77.5% |
| Other operating charges | 640/8 | €951 | €761 | -€190 | -19.9% |
| Gross operating margin | 9900 | €144,993 | €117,459 | -€27,533 | -19.0% |
| Operating profit (loss) | 9901 | €129,232 | €90,417 | -€38,815 | -30.0% |
| Financial income | 75/76B | €7,366 | €30,175 | +€22,809 | +309.7% |
| Recurring financial income | 75 | €7,366 | €30,175 | +€22,809 | +309.7% |
| Financial charges | 65/66B | -€12,028 | €4,278 | +€16,306 | |
| Recurring financial charges | 65 | -€12,028 | €4,278 | +€16,306 | |
| Profit (loss) for the period before taxes | 9903 | €148,625 | €116,314 | -€32,312 | -21.7% |
| Income taxes | 67/77 | €39,883 | €30,317 | -€9,565 | -24.0% |
| Profit (loss) for the period | 9904 | €108,743 | €85,996 | -€22,746 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €108,743 | €85,996 | -€22,746 | -20.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.