BOCO: 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.
BOCO
Largest movements
- Tangible fixed assets -€3,004
down €3,004 (-4.7%), from €64,358 to €61,354
of which Land and buildings: -€3,004
- Profit (loss) carried forward -€4,568
down €4,568 (-26.7%), from -€17,103 to -€21,671
- Other debts +€1,099
up €1,099 (+7.3%), from €14,969 to €16,068
- Gross operating margin -€11,108
down €11,108 (-79.3%), from €14,003 to €2,896
- Depreciation +€3,004
new in 2024: €3,004
- Financial charges +€285
up €285 (+27.5%), from €1,035 to €1,320
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,358 | €61,354 | -€3,004 | -4.7% |
| Fixed assets | 21/28 | €64,358 | €61,354 | -€3,004 | -4.7% |
| Tangible fixed assets | 22/27 | €64,358 | €61,354 | -€3,004 | -4.7% |
| Land and buildings | 22 | €59,401 | €56,396 | -€3,004 | -5.1% |
| Plant, machinery and equipment | 23 | €4,958 | €4,958 | = | 0.0% |
| Total equity and liabilities | 10/49 | €64,358 | €61,354 | -€3,004 | -4.7% |
| Equity | 10/15 | €47,904 | €43,336 | -€4,568 | -9.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,007 | €3,007 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,007 | €3,007 | = | 0.0% |
| Legal reserve | 130 | €3,007 | €3,007 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,103 | -€21,671 | -€4,568 | -26.7% |
| Amounts payable | 17/49 | €16,454 | €18,018 | +€1,563 | +9.5% |
| Amounts payable within one year | 42/48 | €16,454 | €18,018 | +€1,563 | +9.5% |
| Financial debts | 43 | €1,486 | €1,949 | +€464 | +31.2% |
| Credit institutions | 430/8 | €1,486 | €1,949 | +€464 | +31.2% |
| Other amounts payable | 47/48 | €14,969 | €16,068 | +€1,099 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,004 | +€3,004 | |
| Other operating charges | 640/8 | €3,013 | €3,139 | +€127 | +4.2% |
| Gross operating margin | 9900 | €14,003 | €2,896 | -€11,108 | -79.3% |
| Operating profit (loss) | 9901 | €10,991 | -€3,248 | -€14,239 | |
| Financial charges | 65/66B | €1,035 | €1,320 | +€285 | +27.5% |
| Recurring financial charges | 65 | €1,035 | €1,320 | +€285 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | €9,956 | -€4,568 | -€14,524 | |
| Profit (loss) for the period | 9904 | €9,956 | -€4,568 | -€14,524 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,956 | -€4,568 | -€14,524 |
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 30 September 2026 via checked.be.