BOCOV: 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.
BOCOV
Largest movements
- Deferred charges and accrued income -€2,143
no longer reported in 2025 (was €2,143)
- Receivables within one year -€541
down €541 (-5.2%), from €10,440 to €9,899
of which Trade receivables: -€430
- Profit (loss) carried forward -€5,140
down €5,140 (-160.5%), from -€3,203 to -€8,343
- Trade debts +€1,565
up €1,565 (+18.9%), from €8,264 to €9,830
- Tax, wage and social debts +€1,007
up €1,007, from €0 to €1,007
- Gross operating margin -€2,628
down €2,628 (-322.2%), from -€816 to -€3,444
- Other operating charges +€1,258
up €1,258 (+238.2%), from €528 to €1,785
- Financial charges +€58
up €58 (+56.5%), from €102 to €160
- Financial income -€42
down €42 (-14.4%), from €291 to €249
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 | €12,600 | €9,932 | -€2,668 | -21.2% |
| Current assets | 29/58 | €12,600 | €9,932 | -€2,668 | -21.2% |
| Amounts receivable within one year | 40/41 | €10,440 | €9,899 | -€541 | -5.2% |
| Trade receivables | 40 | €430 | - | -€430 | |
| Other amounts receivable | 41 | €10,010 | €9,899 | -€111 | -1.1% |
| Cash at bank and in hand | 54/58 | €17 | €33 | +€16 | +96.3% |
| Deferred charges and accrued income | 490/1 | €2,143 | - | -€2,143 | |
| Total equity and liabilities | 10/49 | €12,600 | €9,932 | -€2,668 | -21.2% |
| Equity | 10/15 | €3,082 | -€2,058 | -€5,140 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €85 | €85 | = | 0.0% |
| Non-distributable reserves | 130/1 | €85 | €85 | = | 0.0% |
| Reserves not available under the articles | 1311 | €85 | €85 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,203 | -€8,343 | -€5,140 | -160.5% |
| Amounts payable | 17/49 | €9,518 | €11,990 | +€2,472 | +26.0% |
| Amounts payable within one year | 42/48 | €9,518 | €11,990 | +€2,472 | +26.0% |
| Trade debts | 44 | €8,264 | €9,830 | +€1,565 | +18.9% |
| Suppliers | 440/4 | €8,264 | €9,830 | +€1,565 | +18.9% |
| Taxes, remuneration and social security | 45 | €0 | €1,007 | +€1,007 | |
| Taxes | 450/3 | €0 | €1,007 | +€1,007 | |
| Other amounts payable | 47/48 | €1,254 | €1,154 | -€100 | -8.0% |
| Other operating charges | 640/8 | €528 | €1,785 | +€1,258 | +238.2% |
| Gross operating margin | 9900 | -€816 | -€3,444 | -€2,628 | -322.2% |
| Operating profit (loss) | 9901 | -€1,344 | -€5,229 | -€3,885 | -289.2% |
| Financial income | 75/76B | €291 | €249 | -€42 | -14.4% |
| Recurring financial income | 75 | €291 | €249 | -€42 | -14.4% |
| Financial charges | 65/66B | €102 | €160 | +€58 | +56.5% |
| Recurring financial charges | 65 | €102 | €160 | +€58 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,155 | -€5,140 | -€3,985 | -345.2% |
| Profit (loss) for the period | 9904 | -€1,155 | -€5,140 | -€3,985 | -345.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,155 | -€5,140 | -€3,985 | -345.2% |
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 4 October 2026 via checked.be.