BOCODEN: what changed
What changed
BOCODEN
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€26,633
2024 · €27,623-€990
Equity
€130,972
2024 · €108,050+€22,922
Cash
€89,116
2024 · €63,884+€25,232
Balance sheet total
€244,677
2024 · €197,449+€47,228
Largest movements
Assets
- Cash +€25,232
up €25,232 (+39.5%), from €63,884 to €89,116
mainly Net result for the year (+€26,633) and Trade debts (+€20,921)
- Receivables within one year +€24,178
up €24,178 (+19.7%), from €122,870 to €147,048
of which Trade receivables: +€20,634
Equity and liabilities
- Reserves +€23,000
up €23,000 (+21.4%), from €107,500 to €130,500
- Trade debts +€20,921
up €20,921 (+31.4%), from €66,617 to €87,538
- Other debts +€2,884
up €2,884 (+25.7%), from €11,221 to €14,106
Income statement
- Staff costs +€1,932
up €1,932 (+2.7%), from €72,042 to €73,975
- Gross operating margin +€1,877
up €1,877 (+1.7%), from €112,134 to €114,011
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€27,623
Gross operating margin
+€1,877
Staff costs
-€1,932
Depreciation
-€792
Other operating charges
-€398
Financial income
+€3
Financial charges
-€12
Taxes
+€265
Result 2025
€26,633
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€29,934
Investment
-€991
Financing
-€3,711
Cash 2024
€63,884
From operations (derived)
+€29,934
Net result for the year
+€26,633
Depreciation
+€3,173
Receivables within one year
-€24,178
Trade debts
+€20,921
Tax, wage and social debts
+€501
Other debts
+€2,884
Investment (derived)
-€991
Investment in fixed assets (net)
-€991
Financing
-€3,711
Contributions, distributions and other
-€3,711
Cash 2025
€89,116
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €197,449 | €244,677 | +€47,228 | +23.9% |
| Fixed assets | 21/28 | €10,695 | €8,512 | -€2,183 | -20.4% |
| Tangible fixed assets | 22/27 | €10,695 | €8,512 | -€2,183 | -20.4% |
| Furniture and vehicles | 24 | €10,695 | €8,512 | -€2,183 | -20.4% |
| Current assets | 29/58 | €186,753 | €236,164 | +€49,411 | +26.5% |
| Amounts receivable within one year | 40/41 | €122,870 | €147,048 | +€24,178 | +19.7% |
| Trade receivables | 40 | €96,282 | €116,916 | +€20,634 | +21.4% |
| Other amounts receivable | 41 | €26,588 | €30,132 | +€3,545 | +13.3% |
| Cash at bank and in hand | 54/58 | €63,884 | €89,116 | +€25,232 | +39.5% |
| Total equity and liabilities | 10/49 | €197,449 | €244,677 | +€47,228 | +23.9% |
| Equity | 10/15 | €108,050 | €130,972 | +€22,922 | +21.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €107,500 | €130,500 | +€23,000 | +21.4% |
| Distributable reserves | 133 | €107,500 | €130,500 | +€23,000 | +21.4% |
| Profit (loss) carried forward | 14 | €450 | €372 | -€78 | -17.3% |
| Amounts payable | 17/49 | €89,399 | €113,705 | +€24,306 | +27.2% |
| Amounts payable within one year | 42/48 | €89,399 | €113,705 | +€24,306 | +27.2% |
| Trade debts | 44 | €66,617 | €87,538 | +€20,921 | +31.4% |
| Suppliers | 440/4 | €66,617 | €87,538 | +€20,921 | +31.4% |
| Taxes, remuneration and social security | 45 | €11,560 | €12,061 | +€501 | +4.3% |
| Taxes | 450/3 | €2,188 | €1,923 | -€265 | -12.1% |
| Remuneration and social security | 454/9 | €9,372 | €10,138 | +€766 | +8.2% |
| Other amounts payable | 47/48 | €11,221 | €14,106 | +€2,884 | +25.7% |
| Remuneration, social security and pensions | 62 | €72,042 | €73,975 | +€1,932 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,382 | €3,173 | +€792 | +33.3% |
| Other operating charges | 640/8 | €228 | €626 | +€398 | +175% |
| Gross operating margin | 9900 | €112,134 | €114,011 | +€1,877 | +1.7% |
| Operating profit (loss) | 9901 | €37,483 | €36,237 | -€1,246 | -3.3% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €172 | €185 | +€12 | +7.2% |
| Recurring financial charges | 65 | €172 | €185 | +€12 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €37,311 | €36,055 | -€1,255 | -3.4% |
| Income taxes | 67/77 | €9,688 | €9,423 | -€265 | -2.7% |
| Profit (loss) for the period | 9904 | €27,623 | €26,633 | -€990 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,623 | €26,633 | -€990 | -3.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.