Bocris: 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.
Bocris
Largest movements
- Cash -€74,735
down €74,735 (-76.6%), from €97,581 to €22,846
mainly Net result for the year (-€116,419) and Debts after one year (-€17,395)
- Tangible fixed assets -€44,694
down €44,694 (-9.5%), from €471,259 to €426,565
of which Land and buildings: -€23,023
- Receivables within one year -€15,242
down €15,242 (-10.4%), from €146,388 to €131,146
of which Trade receivables: -€8,257
- Profit (loss) carried forward -€111,946
down €111,946, from €0 to -€111,946
- Debts after one year -€17,395
down €17,395 (-16.3%), from €107,024 to €89,629
- Gross operating margin -€209,888
down €209,888 (-93.9%), from €223,633 to €13,745
- Other operating charges +€34,776
up €34,776 (+423.2%), from €8,218 to €42,995
- Taxes -€33,478
down €33,478 (-98.9%), from €33,839 to €361
- Staff costs -€31,165
down €31,165 (-51.3%), from €60,727 to €29,562
- Depreciation -€8,051
down €8,051 (-14.5%), from €55,649 to €47,598
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 | €716,477 | €581,806 | -€134,671 | -18.8% |
| Fixed assets | 21/28 | €472,508 | €427,814 | -€44,694 | -9.5% |
| Tangible fixed assets | 22/27 | €471,259 | €426,565 | -€44,694 | -9.5% |
| Land and buildings | 22 | €376,364 | €353,341 | -€23,023 | -6.1% |
| Plant, machinery and equipment | 23 | €82,342 | €59,669 | -€22,673 | -27.5% |
| Furniture and vehicles | 24 | €10,563 | €11,565 | +€1,002 | +9.5% |
| Other tangible fixed assets | 26 | €1,989 | €1,989 | = | 0.0% |
| Financial fixed assets | 28 | €1,249 | €1,249 | = | 0.0% |
| Current assets | 29/58 | €243,969 | €153,992 | -€89,977 | -36.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €146,388 | €131,146 | -€15,242 | -10.4% |
| Trade receivables | 40 | €71,647 | €63,390 | -€8,257 | -11.5% |
| Other amounts receivable | 41 | €74,741 | €67,756 | -€6,985 | -9.3% |
| Cash at bank and in hand | 54/58 | €97,581 | €22,846 | -€74,735 | -76.6% |
| Total equity and liabilities | 10/49 | €716,477 | €581,806 | -€134,671 | -18.8% |
| Equity | 10/15 | €524,297 | €407,878 | -€116,419 | -22.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €505,705 | €501,233 | -€4,472 | -0.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €69,165 | €64,692 | -€4,472 | -6.5% |
| Distributable reserves | 133 | €434,681 | €434,681 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€111,946 | -€111,946 | |
| Provisions and deferred taxes | 16 | €35,614 | €33,312 | -€2,303 | -6.5% |
| Deferred taxes | 168 | €35,614 | €33,312 | -€2,303 | -6.5% |
| Amounts payable | 17/49 | €156,566 | €140,616 | -€15,950 | -10.2% |
| Amounts payable after more than one year | 17 | €107,024 | €89,629 | -€17,395 | -16.3% |
| Financial debts | 170/4 | €107,024 | €89,629 | -€17,395 | -16.3% |
| Amounts payable within one year | 42/48 | €49,542 | €49,357 | -€184 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €17,020 | €17,395 | +€375 | +2.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €19,473 | €20,894 | +€1,422 | +7.3% |
| Suppliers | 440/4 | €19,473 | €20,894 | +€1,422 | +7.3% |
| Taxes, remuneration and social security | 45 | €13,049 | €11,068 | -€1,981 | -15.2% |
| Taxes | 450/3 | €13,049 | €11,068 | -€1,981 | -15.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €1,630 | +€1,630 | |
| Remuneration, social security and pensions | 62 | €60,727 | €29,562 | -€31,165 | -51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,649 | €47,598 | -€8,051 | -14.5% |
| Other operating charges | 640/8 | €8,218 | €42,995 | +€34,776 | +423.2% |
| Non-recurring operating charges | 66A | €0 | €6,562 | +€6,562 | |
| Gross operating margin | 9900 | €223,633 | €13,745 | -€209,888 | -93.9% |
| Operating profit (loss) | 9901 | €99,039 | -€112,971 | -€212,011 | |
| Financial income | 75/76B | €5,762 | €284 | -€5,478 | -95.1% |
| Recurring financial income | 75 | €5,762 | €284 | -€5,478 | -95.1% |
| Financial charges | 65/66B | €6,093 | €5,674 | -€420 | -6.9% |
| Recurring financial charges | 65 | €6,093 | €5,674 | -€420 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €98,708 | -€118,361 | -€217,069 | |
| Transfer from deferred taxes | 780 | €2,303 | €2,303 | +€0 | 0.0% |
| Income taxes | 67/77 | €33,839 | €361 | -€33,478 | -98.9% |
| Profit (loss) for the period | 9904 | €67,172 | -€116,419 | -€183,591 | |
| Transfer from tax-exempt reserves | 789 | €4,472 | €4,472 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €71,645 | -€111,946 | -€183,591 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.