BOCON: 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.
BOCON
Largest movements
- Tangible fixed assets -€7,151
down €7,151 (-8.7%), from €81,951 to €74,800
- Receivables within one year +€5,401
up €5,401 (+9.1%), from €59,241 to €64,642
of which Trade receivables: +€4,800
- Profit (loss) carried forward -€4,133
down €4,133 (-12.9%), from -€32,115 to -€36,248
- Gross operating margin +€2,023
up €2,023 (+118.3%), from €1,711 to €3,734
- Financial income +€1,067
new in 2023: €1,067
- Other operating charges +€143
up €143 (+9.0%), from €1,593 to €1,736
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,379 | €140,278 | -€3,101 | -2.2% |
| Fixed assets | 21/28 | €81,951 | €74,800 | -€7,151 | -8.7% |
| Tangible fixed assets | 22/27 | €81,951 | €74,800 | -€7,151 | -8.7% |
| Land and buildings | 22 | €81,951 | €74,800 | -€7,151 | -8.7% |
| Current assets | 29/58 | €61,427 | €65,477 | +€4,050 | +6.6% |
| Amounts receivable within one year | 40/41 | €59,241 | €64,642 | +€5,401 | +9.1% |
| Trade receivables | 40 | €38,911 | €43,711 | +€4,800 | +12.3% |
| Other amounts receivable | 41 | €20,329 | €20,931 | +€601 | +3.0% |
| Cash at bank and in hand | 54/58 | €2,187 | €835 | -€1,351 | -61.8% |
| Total equity and liabilities | 10/49 | €143,379 | €140,278 | -€3,101 | -2.2% |
| Equity | 10/15 | €127,562 | €123,429 | -€4,133 | -3.2% |
| Contributions | 10/11 | €139,000 | €139,000 | = | 0.0% |
| Reserves | 13 | €20,678 | €20,678 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,077 | €1,077 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,077 | €1,077 | = | 0.0% |
| Distributable reserves | 133 | €19,601 | €19,601 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,115 | -€36,248 | -€4,133 | -12.9% |
| Amounts payable | 17/49 | €15,816 | €16,848 | +€1,032 | +6.5% |
| Amounts payable within one year | 42/48 | €15,816 | €16,848 | +€1,032 | +6.5% |
| Trade debts | 44 | €10,341 | €11,372 | +€1,032 | +10.0% |
| Suppliers | 440/4 | €10,341 | €11,372 | +€1,032 | +10.0% |
| Other amounts payable | 47/48 | €5,476 | €5,476 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,151 | €7,151 | = | 0.0% |
| Other operating charges | 640/8 | €1,593 | €1,736 | +€143 | +9.0% |
| Gross operating margin | 9900 | €1,711 | €3,734 | +€2,023 | +118.3% |
| Operating profit (loss) | 9901 | -€7,034 | -€5,153 | +€1,881 | +26.7% |
| Financial income | 75/76B | - | €1,067 | +€1,067 | |
| Recurring financial income | 75 | - | €1,067 | +€1,067 | |
| Financial charges | 65/66B | €39 | €47 | +€8 | +20.4% |
| Recurring financial charges | 65 | €39 | €47 | +€8 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,073 | -€4,133 | +€2,940 | +41.6% |
| Profit (loss) for the period | 9904 | -€7,073 | -€4,133 | +€2,940 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,073 | -€4,133 | +€2,940 | +41.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.