BOCKEN ADVISORY: 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.
BOCKEN ADVISORY
Largest movements
- Cash +€11,951
up €11,951 (+77.3%), from €15,460 to €27,412
mainly Net result for the year (+€132,843) and Receivables within one year (+€9,442)
- Receivables within one year -€9,442
down €9,442 (-6.4%), from €147,592 to €138,150
of which Other amounts receivable: -€6,934
- Tangible fixed assets +€2,915
up €2,915 (+59.9%), from €4,865 to €7,780
of which Plant, machinery and equipment: +€1,587
- Deferred charges and accrued income -€2,115
down €2,115 (-72.8%), from €2,906 to €791
- Other debts +€5,719
up €5,719 (+4.4%), from €131,349 to €137,068
- Reserves -€2,599
no longer reported in 2025 (was €2,599)
- Tax, wage and social debts +€1,785
up €1,785 (+14.3%), from €12,502 to €14,287
- Financial income +€2,113
up €2,113 (+148,802%), from €1 to €2,114
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 | €170,823 | €174,133 | +€3,309 | +1.9% |
| Fixed assets | 21/28 | €4,865 | €7,780 | +€2,915 | +59.9% |
| Tangible fixed assets | 22/27 | €4,865 | €7,780 | +€2,915 | +59.9% |
| Plant, machinery and equipment | 23 | €826 | €2,413 | +€1,587 | +192% |
| Furniture and vehicles | 24 | €4,039 | €5,367 | +€1,328 | +32.9% |
| Current assets | 29/58 | €165,959 | €166,353 | +€394 | +0.2% |
| Amounts receivable within one year | 40/41 | €147,592 | €138,150 | -€9,442 | -6.4% |
| Trade receivables | 40 | €140,658 | €138,150 | -€2,508 | -1.8% |
| Other amounts receivable | 41 | €6,934 | - | -€6,934 | |
| Cash at bank and in hand | 54/58 | €15,460 | €27,412 | +€11,951 | +77.3% |
| Deferred charges and accrued income | 490/1 | €2,906 | €791 | -€2,115 | -72.8% |
| Total equity and liabilities | 10/49 | €170,823 | €174,133 | +€3,309 | +1.9% |
| Equity | 10/15 | €21,199 | €18,600 | -€2,599 | -12.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,599 | - | -€2,599 | |
| Distributable reserves | 133 | €2,599 | - | -€2,599 | |
| Amounts payable | 17/49 | €149,624 | €155,533 | +€5,909 | +3.9% |
| Amounts payable within one year | 42/48 | €147,619 | €154,371 | +€6,753 | +4.6% |
| Trade debts | 44 | €3,768 | €3,017 | -€751 | -19.9% |
| Suppliers | 440/4 | €3,768 | €3,017 | -€751 | -19.9% |
| Taxes, remuneration and social security | 45 | €12,502 | €14,287 | +€1,785 | +14.3% |
| Taxes | 450/3 | €12,502 | €14,287 | +€1,785 | +14.3% |
| Other amounts payable | 47/48 | €131,349 | €137,068 | +€5,719 | +4.4% |
| Accrued charges and deferred income | 492/3 | €2,005 | €1,161 | -€844 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,584 | €4,102 | +€518 | +14.5% |
| Other operating charges | 640/8 | €784 | €757 | -€27 | -3.5% |
| Gross operating margin | 9900 | €174,891 | €175,874 | +€983 | +0.6% |
| Operating profit (loss) | 9901 | €170,524 | €171,015 | +€492 | +0.3% |
| Financial income | 75/76B | €1 | €2,114 | +€2,113 | +148,802% |
| Recurring financial income | 75 | €1 | €2,114 | +€2,113 | +148,802% |
| Financial charges | 65/66B | €2,584 | €2,126 | -€458 | -17.7% |
| Recurring financial charges | 65 | €2,584 | €2,126 | -€458 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €167,941 | €171,004 | +€3,062 | +1.8% |
| Income taxes | 67/77 | €37,991 | €38,161 | +€169 | +0.4% |
| Profit (loss) for the period | 9904 | €129,950 | €132,843 | +€2,893 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €129,950 | €132,843 | +€2,893 | +2.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.