Böcker BELGIUM: 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.
What changed
Böcker BELGIUM
NACE 46.713, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€519,082
2024 · €732,304-€213,221
Equity
€3.1m
2024 · €3.6m-€480,918
Cash
€425,669
2024 · €107,116+€318,553
Balance sheet total
€5.2m
2024 · €4.5m+€770,001
Largest movements
Assets
- Cash +€318,553
up €318,553 (+297%), from €107,116 to €425,669
mainly Net result for the year (+€519,082) and Advances received (+€367,370)
- Receivables within one year +€317,771
up €317,771 (+29.1%), from €1.1m to €1.4m
of which Trade receivables: +€1.0m
- Stocks and contracts +€257,309
up €257,309 (+9.2%), from €2.8m to €3.1m
- Tangible fixed assets -€81,735
down €81,735 (-20.0%), from €407,913 to €326,178
of which Plant, machinery and equipment: -€47,438
Equity and liabilities
- Profit (loss) carried forward -€480,918
down €480,918 (-14.2%), from €3.4m to €2.9m
- Advances received +€367,370
up €367,370 (+191%), from €192,378 to €559,748
- Debts after one year +€343,897
up €343,897, from €0 to €343,897
- Current portion of long-term debt +€246,366
up €246,366 (+66,197%), from €372 to €246,738
- Tax, wage and social debts +€163,659
up €163,659 (+67.5%), from €242,410 to €406,069
of which Taxes: +€162,319
Income statement
- Turnover -€2.7m
down €2.7m (-19.9%), from €13.6m to €10.9m
- Goods and materials -€2.4m
down €2.4m (-22.4%), from €10.7m to €8.3m
of which Purchases: -€2.2m
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.
Result 2024
€732,304
Turnover
-€2.7m
Other operating income
-€33,689
Goods and materials
+€2.4m
Services and other goods
-€19,364
Staff costs
+€38,852
Depreciation
+€19,595
Write-downs
+€88,539
Other operating charges
-€19,072
Financial income
-€18,285
Financial charges
-€18,395
Taxes
+€71,601
Result 2025
€519,082
raises the resultlowers the result
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.
From operations
+€780,347
Investment
-€52,057
Financing
-€409,737
Cash 2024
€107,116
From operations (derived)
+€780,347
Net result for the year
+€519,082
Depreciation
+€133,792
Stocks and contracts
-€257,309
Receivables within one year
-€317,771
Deferred charges and accrued income
+€41,898
Trade debts
+€86,709
Tax, wage and social debts
+€163,659
Advances received
+€367,370
Other debts
+€43,084
Accrued charges and deferred income
-€168
Investment (derived)
-€52,057
Investment in fixed assets (net)
-€52,057
Financing
-€409,737
Debts after one year
+€343,897
Current portion of long-term debt
+€246,366
Contributions, distributions and other
-€1.0m
Cash 2025
€425,669
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,476,038 | €5,246,038 | +€770,001 | +17.2% |
| Fixed assets | 21/28 | €408,981 | €327,247 | -€81,735 | -20.0% |
| Tangible fixed assets | 22/27 | €407,913 | €326,178 | -€81,735 | -20.0% |
| Plant, machinery and equipment | 23 | €127,784 | €80,346 | -€47,438 | -37.1% |
| Furniture and vehicles | 24 | €112,051 | €80,036 | -€32,015 | -28.6% |
| Other tangible fixed assets | 26 | €168,078 | €165,797 | -€2,281 | -1.4% |
| Financial fixed assets | 28 | €1,068 | €1,068 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,068 | €1,068 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,068 | €1,068 | = | 0.0% |
| Current assets | 29/58 | €4,067,056 | €4,918,791 | +€851,735 | +20.9% |
| Stocks and contracts in progress | 3 | €2,799,539 | €3,056,849 | +€257,309 | +9.2% |
| Stocks | 30/36 | €2,799,539 | €3,056,849 | +€257,309 | +9.2% |
| Goods purchased for resale | 34 | €2,799,539 | €3,056,849 | +€257,309 | +9.2% |
| Amounts receivable within one year | 40/41 | €1,093,068 | €1,410,839 | +€317,771 | +29.1% |
| Trade receivables | 40 | €286,125 | €1,291,397 | +€1.0m | +351% |
| Other amounts receivable | 41 | €806,943 | €119,442 | -€687,501 | -85.2% |
| Cash at bank and in hand | 54/58 | €107,116 | €425,669 | +€318,553 | +297% |
| Deferred charges and accrued income | 490/1 | €67,333 | €25,435 | -€41,898 | -62.2% |
| Total equity and liabilities | 10/49 | €4,476,038 | €5,246,038 | +€770,001 | +17.2% |
| Equity | 10/15 | €3,566,472 | €3,085,554 | -€480,918 | -13.5% |
| Contributions | 10/11 | €63,500 | €63,500 | = | 0.0% |
| Capital | 10 | €63,500 | €63,500 | = | 0.0% |
| Issued capital | 100 | €63,500 | €63,500 | = | 0.0% |
| Reserves | 13 | €116,962 | €116,962 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,350 | €6,350 | = | 0.0% |
| Legal reserve | 130 | €6,350 | €6,350 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €73,112 | €73,112 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,386,009 | €2,905,091 | -€480,918 | -14.2% |
| Amounts payable | 17/49 | €909,566 | €2,160,484 | +€1.3m | +138% |
| Amounts payable after more than one year | 17 | €0 | €343,897 | +€343,897 | |
| Financial debts | 170/4 | €0 | €343,897 | +€343,897 | |
| Credit institutions | 173 | €0 | €343,897 | +€343,897 | |
| Amounts payable within one year | 42/48 | €898,667 | €1,805,856 | +€907,189 | +101% |
| Current portion of amounts payable after more than one year | 42 | €372 | €246,738 | +€246,366 | +66,197% |
| Trade debts | 44 | €420,407 | €507,117 | +€86,709 | +20.6% |
| Suppliers | 440/4 | €420,407 | €507,117 | +€86,709 | +20.6% |
| Advances received on contracts in progress | 46 | €192,378 | €559,748 | +€367,370 | +191% |
| Taxes, remuneration and social security | 45 | €242,410 | €406,069 | +€163,659 | +67.5% |
| Taxes | 450/3 | €176,167 | €338,485 | +€162,319 | +92.1% |
| Remuneration and social security | 454/9 | €66,244 | €67,584 | +€1,340 | +2.0% |
| Other amounts payable | 47/48 | €43,100 | €86,184 | +€43,084 | +100.0% |
| Accrued charges and deferred income | 492/3 | €10,899 | €10,731 | -€168 | -1.5% |
| Operating income | 70/76A | €13,764,563 | €11,021,639 | -€2.7m | -19.9% |
| Turnover | 70 | €13,642,136 | €10,932,902 | -€2.7m | -19.9% |
| Other operating income | 74 | €122,426 | €88,737 | -€33,689 | -27.5% |
| Operating charges | 60/66A | €12,810,624 | €10,315,843 | -€2.5m | -19.5% |
| Goods for resale, raw materials and consumables | 60 | €10,664,669 | €8,278,439 | -€2.4m | -22.4% |
| Purchases | 600/8 | €10,719,284 | €8,535,748 | -€2.2m | -20.4% |
| Change in stocks: decrease (increase) | 609 | -€54,614 | -€257,309 | -€202,695 | -371% |
| Services and other goods | 61 | €1,149,776 | €1,169,140 | +€19,364 | +1.7% |
| Remuneration, social security and pensions | 62 | €795,629 | €756,777 | -€38,852 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153,387 | €133,792 | -€19,595 | -12.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,113 | -€63,427 | -€88,539 | |
| Other operating charges | 640/8 | €22,050 | €41,122 | +€19,072 | +86.5% |
| Operating profit (loss) | 9901 | €953,939 | €705,796 | -€248,143 | -26.0% |
| Financial income | 75/76B | €52,253 | €33,968 | -€18,285 | -35.0% |
| Recurring financial income | 75 | €52,253 | €33,968 | -€18,285 | -35.0% |
| Income from current assets | 751 | €50,186 | €11,491 | -€38,695 | -77.1% |
| Other financial income | 752/9 | €2,067 | €22,477 | +€20,410 | +987% |
| Financial charges | 65/66B | €12,205 | €30,600 | +€18,395 | +151% |
| Recurring financial charges | 65 | €12,205 | €30,600 | +€18,395 | +151% |
| Debt charges | 650 | €10,991 | €25,815 | +€14,824 | +135% |
| Other financial charges | 652/9 | €1,215 | €4,785 | +€3,570 | +294% |
| Profit (loss) for the period before taxes | 9903 | €993,987 | €709,165 | -€284,822 | -28.7% |
| Income taxes | 67/77 | €261,683 | €190,083 | -€71,601 | -27.4% |
| Taxes | 670/3 | €296,283 | €275,083 | -€21,200 | -7.2% |
| Tax adjustments and reversals of tax provisions | 77 | €34,600 | €85,000 | +€50,400 | +146% |
| Profit (loss) for the period | 9904 | €732,304 | €519,082 | -€213,221 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €732,304 | €519,082 | -€213,221 | -29.1% |
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 15 October 2026 via checked.be.