Bochka: 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.
Bochka
Largest movements
- Cash +€8,044
up €8,044 (+24.5%), from €32,796 to €40,839
mainly Net result for the year (+€8,115) and Depreciation (+€6,929)
- Tangible fixed assets -€6,491
down €6,491 (-26.9%), from €24,102 to €17,611
of which Plant, machinery and equipment: -€5,520
- Stocks and contracts -€4,506
down €4,506 (-18.8%), from €24,027 to €19,522
- Receivables within one year -€2,102
down €2,102 (-18.3%), from €11,455 to €9,354
of which Trade receivables: -€1,885
- Reserves +€8,115
up €8,115 (+23.4%), from €34,612 to €42,727
- Debts after one year -€7,324
down €7,324 (-66.2%), from €11,070 to €3,747
- Tax, wage and social debts -€3,985
down €3,985 (-38.6%), from €10,328 to €6,343
- Other debts -€3,428
down €3,428 (-31.2%), from €10,992 to €7,564
- Staff costs +€2,723
new in 2025: €2,723
- Taxes -€2,077
down €2,077 (-33.4%), from €6,214 to €4,137
- Other operating charges +€778
up €778 (+39.5%), from €1,969 to €2,747
- Financial charges -€307
down €307 (-13.1%), from €2,349 to €2,042
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 | €96,027 | €89,766 | -€6,261 | -6.5% |
| Fixed assets | 21/28 | €26,981 | €20,052 | -€6,929 | -25.7% |
| Intangible fixed assets | 21 | €2,628 | €2,190 | -€438 | -16.7% |
| Tangible fixed assets | 22/27 | €24,102 | €17,611 | -€6,491 | -26.9% |
| Plant, machinery and equipment | 23 | €22,079 | €16,559 | -€5,520 | -25.0% |
| Furniture and vehicles | 24 | €2,023 | €1,052 | -€971 | -48.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €69,046 | €69,715 | +€668 | +1.0% |
| Stocks and contracts in progress | 3 | €24,027 | €19,522 | -€4,506 | -18.8% |
| Stocks | 30/36 | €24,027 | €19,522 | -€4,506 | -18.8% |
| Amounts receivable within one year | 40/41 | €11,455 | €9,354 | -€2,102 | -18.3% |
| Trade receivables | 40 | €10,918 | €9,033 | -€1,885 | -17.3% |
| Other amounts receivable | 41 | €537 | €320 | -€217 | -40.4% |
| Cash at bank and in hand | 54/58 | €32,796 | €40,839 | +€8,044 | +24.5% |
| Deferred charges and accrued income | 490/1 | €768 | - | -€768 | |
| Total equity and liabilities | 10/49 | €96,027 | €89,766 | -€6,261 | -6.5% |
| Equity | 10/15 | €42,112 | €50,227 | +€8,115 | +19.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €34,612 | €42,727 | +€8,115 | +23.4% |
| Distributable reserves | 133 | €34,612 | €42,727 | +€8,115 | +23.4% |
| Amounts payable | 17/49 | €53,915 | €39,539 | -€14,376 | -26.7% |
| Amounts payable after more than one year | 17 | €11,070 | €3,747 | -€7,324 | -66.2% |
| Financial debts | 170/4 | €11,070 | €3,747 | -€7,324 | -66.2% |
| Amounts payable within one year | 42/48 | €42,845 | €35,792 | -€7,053 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €7,102 | €7,324 | +€221 | +3.1% |
| Trade debts | 44 | €14,423 | €14,562 | +€139 | +1.0% |
| Suppliers | 440/4 | €14,423 | €14,562 | +€139 | +1.0% |
| Taxes, remuneration and social security | 45 | €10,328 | €6,343 | -€3,985 | -38.6% |
| Taxes | 450/3 | €10,328 | €6,343 | -€3,985 | -38.6% |
| Other amounts payable | 47/48 | €10,992 | €7,564 | -€3,428 | -31.2% |
| Remuneration, social security and pensions | 62 | - | €2,723 | +€2,723 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,179 | €6,929 | -€250 | -3.5% |
| Other operating charges | 640/8 | €1,969 | €2,747 | +€778 | +39.5% |
| Gross operating margin | 9900 | €26,762 | €26,590 | -€172 | -0.6% |
| Operating profit (loss) | 9901 | €17,614 | €14,192 | -€3,422 | -19.4% |
| Financial income | 75/76B | €139 | €103 | -€36 | -26.2% |
| Recurring financial income | 75 | €139 | €103 | -€36 | -26.2% |
| Financial charges | 65/66B | €2,349 | €2,042 | -€307 | -13.1% |
| Recurring financial charges | 65 | €2,349 | €2,042 | -€307 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €15,404 | €12,253 | -€3,152 | -20.5% |
| Income taxes | 67/77 | €6,214 | €4,137 | -€2,077 | -33.4% |
| Profit (loss) for the period | 9904 | €9,190 | €8,115 | -€1,075 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,190 | €8,115 | -€1,075 | -11.7% |
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.