BOCHABAT: 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.
BOCHABAT
Largest movements
- Cash -€14,791
down €14,791 (-36.3%), from €40,777 to €25,987
mainly Tax, wage and social debts (-€10,859) and Net result for the year (-€5,545)
- Receivables within one year -€4,858
down €4,858 (-40.7%), from €11,924 to €7,065
of which Trade receivables: -€6,377
- Tangible fixed assets -€1,800
down €1,800 (-50.0%), from €3,600 to €1,800
- Tax, wage and social debts -€10,859
down €10,859 (-60.6%), from €17,928 to €7,070
of which Remuneration and social security: -€10,846
- Profit (loss) carried forward -€5,545
down €5,545 (-17.6%), from €31,533 to €25,988
- Other debts -€3,034
down €3,034 (-96.5%), from €3,143 to €110
- Trade debts -€2,012
down €2,012 (-43.2%), from €4,659 to €2,647
- Purchases and services +€194,314
new in 2025: €194,314
- Gross operating margin -€16,192
down €16,192 (-61.6%), from €26,306 to €10,114
- Other operating charges +€8,933
new in 2025: €8,933
- Staff costs +€3,821
up €3,821, from €0 to €3,821
- Taxes -€2,328
down €2,328 (-71.1%), from €3,275 to €946
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 | €65,001 | €43,552 | -€21,449 | -33.0% |
| Fixed assets | 21/28 | €12,300 | €10,500 | -€1,800 | -14.6% |
| Tangible fixed assets | 22/27 | €3,600 | €1,800 | -€1,800 | -50.0% |
| Furniture and vehicles | 24 | €3,600 | €1,800 | -€1,800 | -50.0% |
| Financial fixed assets | 28 | €8,700 | €8,700 | = | 0.0% |
| Current assets | 29/58 | €52,701 | €33,052 | -€19,649 | -37.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €11,924 | €7,065 | -€4,858 | -40.7% |
| Trade receivables | 40 | €6,377 | - | -€6,377 | |
| Other amounts receivable | 41 | €5,547 | €7,065 | +€1,518 | +27.4% |
| Cash at bank and in hand | 54/58 | €40,777 | €25,987 | -€14,791 | -36.3% |
| Total equity and liabilities | 10/49 | €65,001 | €43,552 | -€21,449 | -33.0% |
| Equity | 10/15 | €39,270 | €33,725 | -€5,545 | -14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,537 | €1,537 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,537 | €1,537 | = | 0.0% |
| Legal reserve | 130 | €1,537 | €1,537 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,533 | €25,988 | -€5,545 | -17.6% |
| Amounts payable | 17/49 | €25,731 | €9,827 | -€15,904 | -61.8% |
| Amounts payable within one year | 42/48 | €25,731 | €9,827 | -€15,904 | -61.8% |
| Trade debts | 44 | €4,659 | €2,647 | -€2,012 | -43.2% |
| Suppliers | 440/4 | €4,659 | €2,647 | -€2,012 | -43.2% |
| Taxes, remuneration and social security | 45 | €17,928 | €7,070 | -€10,859 | -60.6% |
| Taxes | 450/3 | €6,348 | €6,335 | -€13 | -0.2% |
| Remuneration and social security | 454/9 | €11,581 | €735 | -€10,846 | -93.7% |
| Other amounts payable | 47/48 | €3,143 | €110 | -€3,034 | -96.5% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €194,314 | +€194,314 | |
| Remuneration, social security and pensions | 62 | €0 | €3,821 | +€3,821 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,800 | €1,800 | = | 0.0% |
| Other operating charges | 640/8 | - | €8,933 | +€8,933 | |
| Gross operating margin | 9900 | €26,306 | €10,114 | -€16,192 | -61.6% |
| Operating profit (loss) | 9901 | €24,506 | -€4,441 | -€28,947 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €139 | €159 | +€21 | +14.8% |
| Recurring financial charges | 65 | €139 | €159 | +€21 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €24,368 | -€4,599 | -€28,966 | |
| Income taxes | 67/77 | €3,275 | €946 | -€2,328 | -71.1% |
| Profit (loss) for the period | 9904 | €21,093 | -€5,545 | -€26,638 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,093 | -€5,545 | -€26,638 |
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 16 October 2026 via checked.be.