BOCOMAC: 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.
BOCOMAC
Largest movements
- Cash +€70,067
up €70,067 (+371118.2%), from €19 to €70,086
mainly Net result for the year (+€33,009) and Other debts (+€24,857)
- Receivables within one year -€2,030
no longer reported in 2025 (was €2,030)
of which Trade receivables: -€1,309
- Profit (loss) carried forward +€32,714
up €32,714, from -€28,708 to €4,006
- Other debts +€24,857
up €24,857 (+447.2%), from €5,559 to €30,416
- Tax, wage and social debts +€9,294
new in 2025: €9,294
- Trade debts +€758
up €758 (+238.9%), from €317 to €1,075
- Turnover +€37,735
new in 2025: €37,735
- Gross operating margin +€37,447
up €37,447, from -€835 to €36,612
- Financial charges +€1,765
up €1,765 (+2099.9%), from €84 to €1,849
- Taxes +€1,592
new in 2025: €1,592
- Purchases and services +€1,123
new in 2025: €1,123
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.
Cash bridge derived
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 | €2,168 | €70,086 | +€67,918 | +3132.9% |
| Fixed assets | 21/28 | €119 | - | -€119 | |
| Tangible fixed assets | 22/27 | €119 | - | -€119 | |
| Plant, machinery and equipment | 23 | €22 | - | -€22 | |
| Furniture and vehicles | 24 | €97 | - | -€97 | |
| Current assets | 29/58 | €2,049 | €70,086 | +€68,037 | +3320.7% |
| Amounts receivable within one year | 40/41 | €2,030 | - | -€2,030 | |
| Trade receivables | 40 | €1,309 | - | -€1,309 | |
| Other amounts receivable | 41 | €721 | - | -€721 | |
| Cash at bank and in hand | 54/58 | €19 | €70,086 | +€70,067 | +371118.2% |
| Total equity and liabilities | 10/49 | €2,168 | €70,086 | +€67,918 | +3132.9% |
| Equity | 10/15 | -€3,708 | €29,301 | +€33,009 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | - | -€25,000 | |
| Issued capital | 100 | €25,000 | - | -€25,000 | |
| Reserves | 13 | - | €295 | +€295 | |
| Non-distributable reserves | 130/1 | - | €295 | +€295 | |
| Reserves not available under the articles | 1311 | - | €295 | +€295 | |
| Profit (loss) carried forward | 14 | -€28,708 | €4,006 | +€32,714 | |
| Amounts payable | 17/49 | €5,876 | €40,785 | +€34,909 | +594.1% |
| Amounts payable within one year | 42/48 | €5,876 | €40,785 | +€34,909 | +594.1% |
| Trade debts | 44 | €317 | €1,075 | +€758 | +238.9% |
| Suppliers | 440/4 | €317 | €1,075 | +€758 | +238.9% |
| Taxes, remuneration and social security | 45 | - | €9,294 | +€9,294 | |
| Taxes | 450/3 | - | €9,294 | +€9,294 | |
| Other amounts payable | 47/48 | €5,559 | €30,416 | +€24,857 | +447.2% |
| Turnover | 70 | - | €37,735 | +€37,735 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,123 | +€1,123 | |
| Remuneration, social security and pensions | 62 | €71 | - | -€71 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €615 | €119 | -€496 | -80.7% |
| Other operating charges | 640/8 | €292 | €400 | +€108 | +37.0% |
| Gross operating margin | 9900 | -€835 | €36,612 | +€37,447 | |
| Operating profit (loss) | 9901 | -€1,813 | €36,093 | +€37,906 | |
| Financial income | 75/76B | - | €357 | +€357 | |
| Recurring financial income | 75 | - | €357 | +€357 | |
| Financial charges | 65/66B | €84 | €1,849 | +€1,765 | +2099.9% |
| Recurring financial charges | 65 | €84 | €1,849 | +€1,765 | +2099.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,897 | €34,601 | +€36,498 | |
| Income taxes | 67/77 | - | €1,592 | +€1,592 | |
| Profit (loss) for the period | 9904 | -€1,897 | €33,009 | +€34,906 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,897 | €33,009 | +€34,906 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.