BOCKSTAL & CO: 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.
BOCKSTAL & CO
Largest movements
- Receivables within one year +€11,100
up €11,100 (+195.4%), from €5,680 to €16,780
of which Trade receivables: +€13,187
- Tangible fixed assets -€8,675
down €8,675 (-22.5%), from €38,562 to €29,887
of which Furniture and vehicles: -€7,318
- Trade debts +€7,168
up €7,168 (+496.4%), from €1,444 to €8,612
- Other debts -€4,767
down €4,767 (-8.7%), from €54,991 to €50,224
- Advances received -€3,000
no longer reported in 2024 (was €3,000)
- Tax, wage and social debts +€2,332
up €2,332 (+1766.7%), from €132 to €2,464
of which Taxes: +€1,332
- Profit (loss) carried forward +€767
up €767 (+2.8%), from -€27,148 to -€26,381
- Gross operating margin -€2,186
down €2,186 (-14.9%), from €14,668 to €12,482
- Depreciation +€892
up €892 (+8.8%), from €10,148 to €11,040
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,020 | €53,519 | +€2,499 | +4.9% |
| Fixed assets | 21/28 | €38,613 | €29,938 | -€8,675 | -22.5% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €38,562 | €29,887 | -€8,675 | -22.5% |
| Plant, machinery and equipment | 23 | €5,850 | €4,493 | -€1,357 | -23.2% |
| Furniture and vehicles | 24 | €32,712 | €25,394 | -€7,318 | -22.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €12,407 | €23,581 | +€11,174 | +90.1% |
| Amounts receivable within one year | 40/41 | €5,680 | €16,780 | +€11,100 | +195.4% |
| Trade receivables | 40 | €3,593 | €16,780 | +€13,187 | +367.0% |
| Other amounts receivable | 41 | €2,087 | - | -€2,087 | |
| Cash at bank and in hand | 54/58 | €5,840 | €5,745 | -€95 | -1.6% |
| Deferred charges and accrued income | 490/1 | €887 | €1,056 | +€169 | +19.1% |
| Total equity and liabilities | 10/49 | €51,020 | €53,519 | +€2,499 | +4.9% |
| Equity | 10/15 | -€8,548 | -€7,781 | +€767 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€27,148 | -€26,381 | +€767 | +2.8% |
| Amounts payable | 17/49 | €59,568 | €61,300 | +€1,732 | +2.9% |
| Amounts payable within one year | 42/48 | €59,567 | €61,300 | +€1,733 | +2.9% |
| Trade debts | 44 | €1,444 | €8,612 | +€7,168 | +496.4% |
| Suppliers | 440/4 | €1,444 | €8,612 | +€7,168 | +496.4% |
| Advances received on contracts in progress | 46 | €3,000 | - | -€3,000 | |
| Taxes, remuneration and social security | 45 | €132 | €2,464 | +€2,332 | +1766.7% |
| Taxes | 450/3 | €132 | €1,464 | +€1,332 | +1009.1% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €54,991 | €50,224 | -€4,767 | -8.7% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,148 | €11,040 | +€892 | +8.8% |
| Other operating charges | 640/8 | €682 | €660 | -€22 | -3.2% |
| Gross operating margin | 9900 | €14,668 | €12,482 | -€2,186 | -14.9% |
| Operating profit (loss) | 9901 | €3,838 | €782 | -€3,056 | -79.6% |
| Financial income | 75/76B | €72 | €66 | -€6 | -8.3% |
| Recurring financial income | 75 | €72 | €66 | -€6 | -8.3% |
| Financial charges | 65/66B | €100 | €81 | -€19 | -19.0% |
| Recurring financial charges | 65 | €100 | €81 | -€19 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €3,810 | €767 | -€3,043 | -79.9% |
| Profit (loss) for the period | 9904 | €3,810 | €767 | -€3,043 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,810 | €767 | -€3,043 | -79.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.