BOCLO: what changed
BOCLO
Largest movements
- Stocks and contracts -€17,914
down €17,914 (-85.2%), from €21,033 to €3,120
- Receivables within one year -€8,248
down €8,248 (-15.1%), from €54,697 to €46,449
of which Trade receivables: -€6,743
- Cash -€6,479
down €6,479 (-70.0%), from €9,262 to €2,783
mainly Tax, wage and social debts (-€22,404) and Trade debts (-€12,129)
- Intangible fixed assets -€1,750
down €1,750 (-10.5%), from €16,627 to €14,877
- Tax, wage and social debts -€22,404
down €22,404 (-60.6%), from €36,976 to €14,572
of which Taxes: -€21,813
- Trade debts -€12,129
down €12,129 (-40.0%), from €30,343 to €18,214
- Gross operating margin -€26,054
down €26,054 (-33.9%), from €76,923 to €50,869
- Staff costs +€12,176
up €12,176 (+34.2%), from €35,619 to €47,795
- Taxes -€9,722
down €9,722 (-95.1%), from €10,222 to €500
- Financial income +€1,436
up €1,436 (+142%), from €1,012 to €2,447
- Depreciation +€877
up €877 (+101%), from €873 to €1,750
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,867 | €67,551 | -€34,316 | -33.7% |
| Fixed assets | 21/28 | €16,627 | €14,877 | -€1,750 | -10.5% |
| Intangible fixed assets | 21 | €16,627 | €14,877 | -€1,750 | -10.5% |
| Current assets | 29/58 | €85,239 | €52,673 | -€32,566 | -38.2% |
| Stocks and contracts in progress | 3 | €21,033 | €3,120 | -€17,914 | -85.2% |
| Stocks | 30/36 | €21,033 | €3,120 | -€17,914 | -85.2% |
| Amounts receivable within one year | 40/41 | €54,697 | €46,449 | -€8,248 | -15.1% |
| Trade receivables | 40 | €6,743 | - | -€6,743 | |
| Other amounts receivable | 41 | €47,954 | €46,449 | -€1,504 | -3.1% |
| Cash at bank and in hand | 54/58 | €9,262 | €2,783 | -€6,479 | -70.0% |
| Deferred charges and accrued income | 490/1 | €247 | €321 | +€74 | +29.9% |
| Total equity and liabilities | 10/49 | €101,867 | €67,551 | -€34,316 | -33.7% |
| Equity | 10/15 | €34,548 | €34,713 | +€165 | +0.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,548 | €29,713 | +€165 | +0.6% |
| Amounts payable | 17/49 | €67,319 | €32,838 | -€34,481 | -51.2% |
| Amounts payable within one year | 42/48 | €67,319 | €32,838 | -€34,481 | -51.2% |
| Trade debts | 44 | €30,343 | €18,214 | -€12,129 | -40.0% |
| Suppliers | 440/4 | €30,343 | €18,214 | -€12,129 | -40.0% |
| Taxes, remuneration and social security | 45 | €36,976 | €14,572 | -€22,404 | -60.6% |
| Taxes | 450/3 | €31,128 | €9,315 | -€21,813 | -70.1% |
| Remuneration and social security | 454/9 | €5,847 | €5,257 | -€591 | -10.1% |
| Other amounts payable | 47/48 | - | €52 | +€52 | |
| Remuneration, social security and pensions | 62 | €35,619 | €47,795 | +€12,176 | +34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €873 | €1,750 | +€877 | +101% |
| Other operating charges | 640/8 | €1,254 | €1,839 | +€585 | +46.6% |
| Gross operating margin | 9900 | €76,923 | €50,869 | -€26,054 | -33.9% |
| Operating profit (loss) | 9901 | €39,177 | -€515 | -€39,692 | |
| Financial income | 75/76B | €1,012 | €2,447 | +€1,436 | +142% |
| Recurring financial income | 75 | €1,012 | €2,447 | +€1,436 | +142% |
| Financial charges | 65/66B | €418 | €1,268 | +€850 | +203% |
| Recurring financial charges | 65 | €418 | €1,268 | +€850 | +203% |
| Profit (loss) for the period before taxes | 9903 | €39,770 | €665 | -€39,105 | -98.3% |
| Income taxes | 67/77 | €10,222 | €500 | -€9,722 | -95.1% |
| Profit (loss) for the period | 9904 | €29,548 | €165 | -€29,383 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,548 | €165 | -€29,383 | -99.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.