Bocheval: 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.
Bocheval
Largest movements
- Stocks and contracts +€191,207
new in 2024: €191,207
- Tangible fixed assets +€35,202
up €35,202 (+128.4%), from €27,419 to €62,620
of which Other tangible fixed assets: +€27,355
- Intangible fixed assets +€15,762
new in 2024: €15,762
- Receivables within one year +€11,686
up €11,686 (+175.1%), from €6,675 to €18,361
of which Trade receivables: +€13,555
- Cash +€9,267
up €9,267 (+187.8%), from €4,934 to €14,201
mainly Short-term financial debts (+€200,000) and Debts after one year (+€35,428)
- Short-term financial debts +€200,000
new in 2024: €200,000
- Profit (loss) carried forward -€44,511
down €44,511 (-435.9%), from -€10,211 to -€54,721
- Debts after one year +€35,428
new in 2024: €35,428
- Other debts +€33,365
up €33,365 (+23668.4%), from €141 to €33,506
- Trade debts +€29,579
up €29,579 (+685.4%), from €4,315 to €33,894
- Depreciation +€14,229
up €14,229 (+3633.1%), from €392 to €14,621
- Financial charges +€14,206
up €14,206 (+177572.9%), from €8 to €14,214
- Gross operating margin -€4,538
down €4,538 (-49.8%), from -€9,111 to -€13,649
- Other operating charges +€1,412
up €1,412 (+201.7%), from €700 to €2,112
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 | €44,246 | €308,164 | +€263,918 | +596.5% |
| Formation expenses | 20 | €4,647 | €3,639 | -€1,008 | -21.7% |
| Fixed assets | 21/28 | €27,419 | €78,383 | +€50,964 | +185.9% |
| Intangible fixed assets | 21 | - | €15,762 | +€15,762 | |
| Tangible fixed assets | 22/27 | €27,419 | €62,620 | +€35,202 | +128.4% |
| Plant, machinery and equipment | 23 | €27,419 | €35,265 | +€7,847 | +28.6% |
| Other tangible fixed assets | 26 | - | €27,355 | +€27,355 | |
| Current assets | 29/58 | €12,180 | €226,142 | +€213,962 | +1756.7% |
| Stocks and contracts in progress | 3 | - | €191,207 | +€191,207 | |
| Stocks | 30/36 | - | €191,207 | +€191,207 | |
| Amounts receivable within one year | 40/41 | €6,675 | €18,361 | +€11,686 | +175.1% |
| Trade receivables | 40 | - | €13,555 | +€13,555 | |
| Other amounts receivable | 41 | €6,675 | €4,806 | -€1,869 | -28.0% |
| Cash at bank and in hand | 54/58 | €4,934 | €14,201 | +€9,267 | +187.8% |
| Deferred charges and accrued income | 490/1 | €571 | €2,372 | +€1,801 | +315.2% |
| Total equity and liabilities | 10/49 | €44,246 | €308,164 | +€263,918 | +596.5% |
| Equity | 10/15 | €39,789 | -€4,721 | -€44,511 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,211 | -€54,721 | -€44,511 | -435.9% |
| Amounts payable | 17/49 | €4,456 | €312,885 | +€308,429 | +6921.1% |
| Amounts payable after more than one year | 17 | - | €35,428 | +€35,428 | |
| Financial debts | 170/4 | - | €35,428 | +€35,428 | |
| Amounts payable within one year | 42/48 | €4,456 | €277,457 | +€273,001 | +6126.1% |
| Current portion of amounts payable after more than one year | 42 | - | €9,330 | +€9,330 | |
| Financial debts | 43 | - | €200,000 | +€200,000 | |
| Credit institutions | 430/8 | - | €200,000 | +€200,000 | |
| Trade debts | 44 | €4,315 | €33,894 | +€29,579 | +685.4% |
| Suppliers | 440/4 | €4,315 | €33,894 | +€29,579 | +685.4% |
| Taxes, remuneration and social security | 45 | - | €727 | +€727 | |
| Taxes | 450/3 | - | €727 | +€727 | |
| Other amounts payable | 47/48 | €141 | €33,506 | +€33,365 | +23668.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392 | €14,621 | +€14,229 | +3633.1% |
| Other operating charges | 640/8 | €700 | €2,112 | +€1,412 | +201.7% |
| Gross operating margin | 9900 | -€9,111 | -€13,649 | -€4,538 | -49.8% |
| Operating profit (loss) | 9901 | -€10,203 | -€30,382 | -€20,179 | -197.8% |
| Financial income | 75/76B | - | €85 | +€85 | |
| Recurring financial income | 75 | - | €85 | +€85 | |
| Financial charges | 65/66B | €8 | €14,214 | +€14,206 | +177572.9% |
| Recurring financial charges | 65 | €8 | €14,214 | +€14,206 | +177572.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,211 | -€44,511 | -€34,300 | -335.9% |
| Profit (loss) for the period | 9904 | -€10,211 | -€44,511 | -€34,300 | -335.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,211 | -€44,511 | -€34,300 | -335.9% |
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 30 September 2026 via checked.be.