BOCQUET: 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.
BOCQUET
Largest movements
- Cash -€206,700
down €206,700 (-94.7%), from €218,260 to €11,560
mainly Net result for the year (-€132,802) and Current investments (-€117,707)
- Current investments +€117,707
up €117,707 (+58.1%), from €202,651 to €320,358
- Tangible fixed assets -€41,925
down €41,925 (-12.3%), from €342,202 to €300,277
of which Furniture and vehicles: -€31,925
- Financial fixed assets -€24,000
down €24,000 (-4.0%), from €601,914 to €577,914
- Profit (loss) carried forward -€126,100
down €126,100 (-34.3%), from -€367,627 to -€493,727
- Gross operating margin -€47,376
down €47,376, from €30,859 to -€16,517
- Financial charges +€35,957
up €35,957 (+104%), from €34,540 to €70,497
- Staff costs +€26,076
new in 2024: €26,076
- Financial income -€2,748
down €2,748 (-10.8%), from €25,358 to €22,610
- Depreciation -€1,996
down €1,996 (-4.5%), from €44,722 to €42,725
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,919,568 | €1,793,803 | -€125,765 | -6.6% |
| Fixed assets | 21/28 | €944,116 | €878,191 | -€65,925 | -7.0% |
| Tangible fixed assets | 22/27 | €342,202 | €300,277 | -€41,925 | -12.3% |
| Land and buildings | 22 | €238,767 | €228,767 | -€10,000 | -4.2% |
| Furniture and vehicles | 24 | €100,956 | €69,031 | -€31,925 | -31.6% |
| Other tangible fixed assets | 26 | - | €2,479 | +€2,479 | |
| Assets under construction and advance payments | 27 | €2,479 | - | -€2,479 | |
| Financial fixed assets | 28 | €601,914 | €577,914 | -€24,000 | -4.0% |
| Current assets | 29/58 | €975,451 | €915,612 | -€59,840 | -6.1% |
| Amounts receivable after more than one year | 29 | €425,013 | €434,388 | +€9,375 | +2.2% |
| Other amounts receivable | 291 | €425,013 | €434,388 | +€9,375 | +2.2% |
| Stocks and contracts in progress | 3 | €21,343 | €21,343 | = | 0.0% |
| Stocks | 30/36 | €21,343 | €21,343 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €95,626 | €111,290 | +€15,664 | +16.4% |
| Trade receivables | 40 | €18,335 | €30,711 | +€12,376 | +67.5% |
| Other amounts receivable | 41 | €77,291 | €80,579 | +€3,288 | +4.3% |
| Current investments | 50/53 | €202,651 | €320,358 | +€117,707 | +58.1% |
| Cash at bank and in hand | 54/58 | €218,260 | €11,560 | -€206,700 | -94.7% |
| Deferred charges and accrued income | 490/1 | €12,560 | €16,673 | +€4,113 | +32.7% |
| Total equity and liabilities | 10/49 | €1,919,568 | €1,793,803 | -€125,765 | -6.6% |
| Equity | 10/15 | €1,583,603 | €1,450,802 | -€132,802 | -8.4% |
| Contributions | 10/11 | €464,800 | €464,800 | = | 0.0% |
| Capital | 10 | €464,800 | €464,800 | = | 0.0% |
| Issued capital | 100 | €464,800 | €464,800 | = | 0.0% |
| Reserves | 13 | €1,486,430 | €1,479,728 | -€6,702 | -0.5% |
| Non-distributable reserves | 130/1 | €487,823 | €487,823 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,581 | €13,581 | = | 0.0% |
| Own shares acquired | 1312 | €100,000 | €100,000 | = | 0.0% |
| Other | 1319 | €374,242 | €374,242 | = | 0.0% |
| Tax-exempt reserves | 132 | €998,607 | €991,905 | -€6,702 | -0.7% |
| Profit (loss) carried forward | 14 | -€367,627 | -€493,727 | -€126,100 | -34.3% |
| Provisions and deferred taxes | 16 | €332,869 | €330,635 | -€2,234 | -0.7% |
| Deferred taxes | 168 | €332,869 | €330,635 | -€2,234 | -0.7% |
| Amounts payable | 17/49 | €3,095 | €12,366 | +€9,271 | +300% |
| Amounts payable within one year | 42/48 | €3,095 | €12,366 | +€9,271 | +300% |
| Trade debts | 44 | €3,095 | €2,583 | -€512 | -16.5% |
| Suppliers | 440/4 | €3,095 | €2,583 | -€512 | -16.5% |
| Taxes, remuneration and social security | 45 | - | €9,783 | +€9,783 | |
| Taxes | 450/3 | - | €3,129 | +€3,129 | |
| Remuneration and social security | 454/9 | - | €6,653 | +€6,653 | |
| Remuneration, social security and pensions | 62 | - | €26,076 | +€26,076 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,722 | €42,725 | -€1,996 | -4.5% |
| Other operating charges | 640/8 | €4,442 | €3,976 | -€466 | -10.5% |
| Gross operating margin | 9900 | €30,859 | -€16,517 | -€47,376 | |
| Operating profit (loss) | 9901 | -€18,305 | -€89,294 | -€70,989 | -388% |
| Financial income | 75/76B | €25,358 | €22,610 | -€2,748 | -10.8% |
| Recurring financial income | 75 | €25,358 | €22,610 | -€2,748 | -10.8% |
| Financial charges | 65/66B | €34,540 | €70,497 | +€35,957 | +104% |
| Recurring financial charges | 65 | €34,540 | €70,497 | +€35,957 | +104% |
| Profit (loss) for the period before taxes | 9903 | -€27,486 | -€137,181 | -€109,694 | -399% |
| Transfer from deferred taxes | 780 | €2,234 | €2,234 | = | 0.0% |
| Income taxes | 67/77 | -€906 | -€2,145 | -€1,239 | -137% |
| Profit (loss) for the period | 9904 | -€24,346 | -€132,802 | -€108,456 | -445% |
| Transfer from tax-exempt reserves | 789 | €6,702 | €6,702 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,644 | -€126,100 | -€108,456 | -615% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.