Bocom: 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.
Bocom
Largest movements
- Tangible fixed assets +€4,766
up €4,766 (+33.0%), from €14,457 to €19,223
of which Plant, machinery and equipment: +€7,374
- Receivables within one year -€4,291
down €4,291 (-32.7%), from €13,115 to €8,824
of which Trade receivables: -€4,296
- Deferred charges and accrued income +€4,030
up €4,030 (+2,399%), from €168 to €4,198
- Profit (loss) carried forward +€7,590
up €7,590 (+31.8%), from €23,883 to €31,473
- Tax, wage and social debts -€5,718
down €5,718 (-53.9%), from €10,602 to €4,884
- Accrued charges and deferred income +€2,309
new in 2025: €2,309
- Trade debts +€819
up €819 (+59.8%), from €1,369 to €2,188
- Gross operating margin -€3,041
down €3,041 (-13.4%), from €22,706 to €19,665
- Other operating charges +€364
up €364 (+117%), from €312 to €676
- Taxes -€317
down €317 (-6.1%), from €5,209 to €4,892
- Depreciation +€277
up €277 (+4.7%), from €5,946 to €6,224
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,940 | €42,854 | +€4,914 | +13.0% |
| Fixed assets | 21/28 | €14,457 | €19,223 | +€4,766 | +33.0% |
| Tangible fixed assets | 22/27 | €14,457 | €19,223 | +€4,766 | +33.0% |
| Plant, machinery and equipment | 23 | - | €7,374 | +€7,374 | |
| Furniture and vehicles | 24 | €14,457 | €11,849 | -€2,608 | -18.0% |
| Current assets | 29/58 | €23,483 | €23,631 | +€148 | +0.6% |
| Amounts receivable within one year | 40/41 | €13,115 | €8,824 | -€4,291 | -32.7% |
| Trade receivables | 40 | €12,583 | €8,287 | -€4,296 | -34.1% |
| Other amounts receivable | 41 | €532 | €537 | +€5 | +0.8% |
| Cash at bank and in hand | 54/58 | €10,200 | €10,610 | +€410 | +4.0% |
| Deferred charges and accrued income | 490/1 | €168 | €4,198 | +€4,030 | +2,399% |
| Total equity and liabilities | 10/49 | €37,940 | €42,854 | +€4,914 | +13.0% |
| Equity | 10/15 | €25,883 | €33,473 | +€7,590 | +29.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,883 | €31,473 | +€7,590 | +31.8% |
| Amounts payable | 17/49 | €12,057 | €9,381 | -€2,676 | -22.2% |
| Amounts payable within one year | 42/48 | €12,057 | €7,072 | -€4,985 | -41.3% |
| Trade debts | 44 | €1,369 | €2,188 | +€819 | +59.8% |
| Suppliers | 440/4 | €1,369 | €2,188 | +€819 | +59.8% |
| Taxes, remuneration and social security | 45 | €10,602 | €4,884 | -€5,718 | -53.9% |
| Taxes | 450/3 | €10,602 | €4,884 | -€5,718 | -53.9% |
| Other amounts payable | 47/48 | €86 | - | -€86 | |
| Accrued charges and deferred income | 492/3 | - | €2,309 | +€2,309 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,946 | €6,224 | +€277 | +4.7% |
| Other operating charges | 640/8 | €312 | €676 | +€364 | +117% |
| Gross operating margin | 9900 | €22,706 | €19,665 | -€3,041 | -13.4% |
| Operating profit (loss) | 9901 | €16,448 | €12,765 | -€3,683 | -22.4% |
| Financial income | 75/76B | €37 | €16 | -€22 | -58.3% |
| Recurring financial income | 75 | €37 | €16 | -€22 | -58.3% |
| Financial charges | 65/66B | €150 | €299 | +€149 | +98.9% |
| Recurring financial charges | 65 | €150 | €299 | +€149 | +98.9% |
| Profit (loss) for the period before taxes | 9903 | €16,335 | €12,481 | -€3,853 | -23.6% |
| Income taxes | 67/77 | €5,209 | €4,892 | -€317 | -6.1% |
| Profit (loss) for the period | 9904 | €11,126 | €7,590 | -€3,536 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,126 | €7,590 | -€3,536 | -31.8% |
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 16 October 2026 via checked.be.