BOCHICO: 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.
BOCHICO
Largest movements
- Cash +€40,983
up €40,983 (+135%), from €30,421 to €71,404
mainly Net result for the year (+€47,863) and Depreciation (+€31,219)
- Intangible fixed assets -€20,500
down €20,500 (-12.1%), from €169,125 to €148,625
- Tangible fixed assets -€7,719
down €7,719 (-25.1%), from €30,797 to €23,079
- Receivables within one year +€4,062
up €4,062 (+3,726%), from €109 to €4,171
of which Trade receivables: +€3,281
- Profit (loss) carried forward +€47,863
up €47,863, from -€29,409 to €18,453
- Debts after one year -€28,470
down €28,470 (-14.5%), from €196,081 to €167,610
- Gross operating margin +€89,530
up €89,530 (+11,195%), from €800 to €90,329
- Taxes +€2,069
up €2,069 (+2,274%), from €91 to €2,160
- Financial charges -€1,122
down €1,122 (-11.4%), from €9,877 to €8,755
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 | €254,242 | €272,452 | +€18,209 | +7.2% |
| Fixed assets | 21/28 | €199,922 | €171,704 | -€28,219 | -14.1% |
| Intangible fixed assets | 21 | €169,125 | €148,625 | -€20,500 | -12.1% |
| Tangible fixed assets | 22/27 | €30,797 | €23,079 | -€7,719 | -25.1% |
| Furniture and vehicles | 24 | €30,797 | €23,079 | -€7,719 | -25.1% |
| Current assets | 29/58 | €54,320 | €100,748 | +€46,428 | +85.5% |
| Amounts receivable within one year | 40/41 | €109 | €4,171 | +€4,062 | +3,726% |
| Trade receivables | 40 | - | €3,281 | +€3,281 | |
| Other amounts receivable | 41 | €109 | €890 | +€781 | +716% |
| Cash at bank and in hand | 54/58 | €30,421 | €71,404 | +€40,983 | +135% |
| Deferred charges and accrued income | 490/1 | €23,790 | €25,173 | +€1,383 | +5.8% |
| Total equity and liabilities | 10/49 | €254,242 | €272,452 | +€18,209 | +7.2% |
| Equity | 10/15 | -€26,409 | €21,453 | +€47,863 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,409 | €18,453 | +€47,863 | |
| Amounts payable | 17/49 | €280,651 | €250,998 | -€29,653 | -10.6% |
| Amounts payable after more than one year | 17 | €196,081 | €167,610 | -€28,470 | -14.5% |
| Financial debts | 170/4 | €196,081 | €167,610 | -€28,470 | -14.5% |
| Amounts payable within one year | 42/48 | €81,505 | €81,289 | -€216 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €27,383 | €28,470 | +€1,087 | +4.0% |
| Trade debts | 44 | €11,786 | €10,962 | -€824 | -7.0% |
| Suppliers | 440/4 | €11,786 | €10,962 | -€824 | -7.0% |
| Other amounts payable | 47/48 | €42,336 | €41,857 | -€480 | -1.1% |
| Accrued charges and deferred income | 492/3 | €3,066 | €2,099 | -€967 | -31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,557 | €31,219 | -€339 | -1.1% |
| Other operating charges | 640/8 | €819 | €500 | -€319 | -39.0% |
| Gross operating margin | 9900 | €800 | €90,329 | +€89,530 | +11,195% |
| Operating profit (loss) | 9901 | -€31,576 | €58,611 | +€90,187 | |
| Financial income | 75/76B | €0 | €167 | +€167 | +1,669,800% |
| Recurring financial income | 75 | €0 | €167 | +€167 | +1,669,800% |
| Financial charges | 65/66B | €9,877 | €8,755 | -€1,122 | -11.4% |
| Recurring financial charges | 65 | €9,877 | €8,755 | -€1,122 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€41,453 | €50,023 | +€91,476 | |
| Income taxes | 67/77 | €91 | €2,160 | +€2,069 | +2,274% |
| Profit (loss) for the period | 9904 | -€41,544 | €47,863 | +€89,407 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,544 | €47,863 | +€89,407 |
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 18 October 2026 via checked.be.