BOCHO: 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.
BOCHO
Largest movements
- Deferred charges and accrued income -€13,688
down €13,688 (-98.7%), from €13,870 to €182
- Receivables within one year +€8,671
up €8,671 (+12.0%), from €72,253 to €80,924
of which Trade receivables: +€9,418
- Tangible fixed assets -€6,927
down €6,927 (-21.0%), from €33,043 to €26,116
of which Furniture and vehicles: -€6,459
- Profit (loss) carried forward -€14,057
down €14,057 (-48.1%), from €29,247 to €15,190
- Debts after one year -€4,118
down €4,118 (-12.8%), from €32,098 to €27,980
- Current portion of long-term debt +€3,672
up €3,672 (+61.2%), from €6,001 to €9,673
- Short-term financial debts +€2,271
up €2,271 (+83.3%), from €2,727 to €4,998
- Tax, wage and social debts -€1,859
down €1,859 (-58.4%), from €3,183 to €1,324
of which Remuneration and social security: -€1,854
- Gross operating margin +€8,741
up €8,741 (+82.6%), from -€10,582 to -€1,841
- Depreciation +€4,890
up €4,890 (+240.1%), from €2,037 to €6,927
- Other operating charges -€1,503
down €1,503 (-37.8%), from €3,978 to €2,475
- Financial charges +€1,079
up €1,079 (+61.9%), from €1,744 to €2,823
- Taxes -€1,016
no longer reported in 2025 (was €1,016)
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 | €119,331 | €107,387 | -€11,944 | -10.0% |
| Fixed assets | 21/28 | €33,043 | €26,116 | -€6,927 | -21.0% |
| Tangible fixed assets | 22/27 | €33,043 | €26,116 | -€6,927 | -21.0% |
| Plant, machinery and equipment | 23 | €1,014 | €546 | -€468 | -46.2% |
| Furniture and vehicles | 24 | €32,029 | €25,570 | -€6,459 | -20.2% |
| Current assets | 29/58 | €86,288 | €81,271 | -€5,017 | -5.8% |
| Amounts receivable within one year | 40/41 | €72,253 | €80,924 | +€8,671 | +12.0% |
| Trade receivables | 40 | €34,168 | €43,586 | +€9,418 | +27.6% |
| Other amounts receivable | 41 | €38,085 | €37,338 | -€747 | -2.0% |
| Cash at bank and in hand | 54/58 | €165 | €165 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €13,870 | €182 | -€13,688 | -98.7% |
| Total equity and liabilities | 10/49 | €119,331 | €107,387 | -€11,944 | -10.0% |
| Equity | 10/15 | €34,397 | €22,140 | -€12,257 | -35.6% |
| Contributions | 10/11 | €5,150 | €6,950 | +€1,800 | +35.0% |
| Profit (loss) carried forward | 14 | €29,247 | €15,190 | -€14,057 | -48.1% |
| Amounts payable | 17/49 | €84,934 | €85,247 | +€313 | +0.4% |
| Amounts payable after more than one year | 17 | €32,098 | €27,980 | -€4,118 | -12.8% |
| Financial debts | 170/4 | €32,098 | €27,980 | -€4,118 | -12.8% |
| Amounts payable within one year | 42/48 | €52,836 | €57,267 | +€4,431 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €6,001 | €9,673 | +€3,672 | +61.2% |
| Financial debts | 43 | €2,727 | €4,998 | +€2,271 | +83.3% |
| Credit institutions | 430/8 | €2,727 | €4,998 | +€2,271 | +83.3% |
| Trade debts | 44 | €40,925 | €41,272 | +€347 | +0.8% |
| Suppliers | 440/4 | €40,925 | €41,272 | +€347 | +0.8% |
| Taxes, remuneration and social security | 45 | €3,183 | €1,324 | -€1,859 | -58.4% |
| Taxes | 450/3 | €1,329 | €1,324 | -€5 | -0.4% |
| Remuneration and social security | 454/9 | €1,854 | - | -€1,854 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,037 | €6,927 | +€4,890 | +240.1% |
| Other operating charges | 640/8 | €3,978 | €2,475 | -€1,503 | -37.8% |
| Gross operating margin | 9900 | -€10,582 | -€1,841 | +€8,741 | +82.6% |
| Operating profit (loss) | 9901 | -€16,597 | -€11,243 | +€5,354 | +32.3% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €1,744 | €2,823 | +€1,079 | +61.9% |
| Recurring financial charges | 65 | €1,744 | €2,823 | +€1,079 | +61.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,341 | -€14,057 | +€4,284 | +23.4% |
| Income taxes | 67/77 | €1,016 | - | -€1,016 | |
| Profit (loss) for the period | 9904 | -€19,357 | -€14,057 | +€5,300 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,357 | -€14,057 | +€5,300 | +27.4% |
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 7 October 2026 via checked.be.