BOECKX ROLAND: what changed
BOECKX ROLAND
Largest movements
- Receivables within one year -€6,941
down €6,941 (-91.8%), from €7,565 to €624
of which Trade receivables: -€5,357
- Cash +€361
up €361 (+8.4%), from €4,303 to €4,663
mainly Receivables within one year (+€6,941) and Net result for the year (+€3,983)
- Tangible fixed assets -€269
down €269 (-100%), from €269 to €0
- Other debts -€11,290
down €11,290 (-18.0%), from €62,771 to €51,481
- Profit (loss) carried forward +€3,983
up €3,983 (+5.6%), from -€70,753 to -€66,771
- Tax, wage and social debts +€432
up €432 (+162%), from €267 to €699
- Gross operating margin -€3,904
down €3,904 (-45.2%), from €8,635 to €4,731
- Other operating charges -€720
down €720 (-97.4%), from €739 to €19
- Taxes +€146
up €146, from €0 to €146
- Depreciation +€89
up €89 (+49.6%), from €180 to €269
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,736 | €5,873 | -€6,863 | -53.9% |
| Fixed assets | 21/28 | €269 | €0 | -€269 | -100% |
| Tangible fixed assets | 22/27 | €269 | €0 | -€269 | -100% |
| Plant, machinery and equipment | 23 | €269 | €0 | -€269 | -100% |
| Current assets | 29/58 | €12,468 | €5,873 | -€6,594 | -52.9% |
| Amounts receivable within one year | 40/41 | €7,565 | €624 | -€6,941 | -91.8% |
| Trade receivables | 40 | €5,749 | €392 | -€5,357 | -93.2% |
| Other amounts receivable | 41 | €1,815 | €231 | -€1,584 | -87.3% |
| Cash at bank and in hand | 54/58 | €4,303 | €4,663 | +€361 | +8.4% |
| Deferred charges and accrued income | 490/1 | €600 | €587 | -€14 | -2.3% |
| Total equity and liabilities | 10/49 | €12,736 | €5,873 | -€6,863 | -53.9% |
| Equity | 10/15 | -€50,302 | -€46,320 | +€3,983 | +7.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,753 | -€66,771 | +€3,983 | +5.6% |
| Amounts payable | 17/49 | €63,038 | €52,193 | -€10,845 | -17.2% |
| Amounts payable within one year | 42/48 | €63,038 | €52,193 | -€10,845 | -17.2% |
| Trade debts | 44 | €0 | €13 | +€13 | |
| Suppliers | 440/4 | €0 | €13 | +€13 | |
| Taxes, remuneration and social security | 45 | €267 | €699 | +€432 | +162% |
| Taxes | 450/3 | €267 | €699 | +€432 | +162% |
| Other amounts payable | 47/48 | €62,771 | €51,481 | -€11,290 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180 | €269 | +€89 | +49.6% |
| Other operating charges | 640/8 | €739 | €19 | -€720 | -97.4% |
| Gross operating margin | 9900 | €8,635 | €4,731 | -€3,904 | -45.2% |
| Operating profit (loss) | 9901 | €7,717 | €4,443 | -€3,274 | -42.4% |
| Financial charges | 65/66B | €288 | €315 | +€27 | +9.2% |
| Recurring financial charges | 65 | €288 | €315 | +€27 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €7,428 | €4,128 | -€3,300 | -44.4% |
| Income taxes | 67/77 | €0 | €146 | +€146 | |
| Profit (loss) for the period | 9904 | €7,428 | €3,983 | -€3,446 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,428 | €3,983 | -€3,446 | -46.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.