BOFICOX: 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.
BOFICOX
Largest movements
- Tangible fixed assets -€10,950
down €10,950 (-36.0%), from €30,379 to €19,430
of which Leasing and similar rights: -€10,407
- Cash +€10,189
up €10,189 (+48.2%), from €21,144 to €31,333
mainly Net result for the year (+€14,512) and Depreciation (+€11,775)
- Receivables within one year +€7,471
up €7,471 (+21.8%), from €34,312 to €41,783
of which Trade receivables: +€7,357
- Profit (loss) carried forward +€14,512
up €14,512 (+46.4%), from €31,290 to €45,802
- Debts after one year -€5,192
no longer reported in 2025 (was €5,192)
- Current portion of long-term debt -€2,988
down €2,988 (-36.5%), from €8,180 to €5,192
- Tax, wage and social debts +€2,019
up €2,019 (+39.1%), from €5,160 to €7,179
- Trade debts -€1,641
down €1,641 (-84.6%), from €1,940 to €300
- Gross operating margin +€16,053
up €16,053 (+115%), from €13,926 to €29,979
- Write-downs -€4,497
new in 2025: -€4,497
- Taxes +€2,658
up €2,658 (+3,653%), from €73 to €2,731
- Other operating charges -€2,040
down €2,040 (-28.4%), from €7,193 to €5,154
- Depreciation +€610
up €610 (+5.5%), from €11,165 to €11,775
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.
Derived cash bridge
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 | €85,836 | €92,546 | +€6,711 | +7.8% |
| Fixed assets | 21/28 | €30,379 | €19,430 | -€10,950 | -36.0% |
| Tangible fixed assets | 22/27 | €30,379 | €19,430 | -€10,950 | -36.0% |
| Furniture and vehicles | 24 | €2,926 | €2,383 | -€543 | -18.6% |
| Leasing and similar rights | 25 | €27,454 | €17,047 | -€10,407 | -37.9% |
| Current assets | 29/58 | €55,456 | €73,116 | +€17,660 | +31.8% |
| Amounts receivable within one year | 40/41 | €34,312 | €41,783 | +€7,471 | +21.8% |
| Trade receivables | 40 | €34,158 | €41,515 | +€7,357 | +21.5% |
| Other amounts receivable | 41 | €154 | €269 | +€115 | +74.2% |
| Cash at bank and in hand | 54/58 | €21,144 | €31,333 | +€10,189 | +48.2% |
| Total equity and liabilities | 10/49 | €85,836 | €92,546 | +€6,711 | +7.8% |
| Equity | 10/15 | €65,363 | €79,875 | +€14,512 | +22.2% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Reserves | 13 | €6,573 | €6,573 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,573 | €6,573 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,573 | €6,573 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,290 | €45,802 | +€14,512 | +46.4% |
| Amounts payable | 17/49 | €20,473 | €12,671 | -€7,801 | -38.1% |
| Amounts payable after more than one year | 17 | €5,192 | - | -€5,192 | |
| Financial debts | 170/4 | €5,192 | - | -€5,192 | |
| Amounts payable within one year | 42/48 | €15,280 | €12,671 | -€2,609 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €8,180 | €5,192 | -€2,988 | -36.5% |
| Trade debts | 44 | €1,940 | €300 | -€1,641 | -84.6% |
| Suppliers | 440/4 | €1,940 | €300 | -€1,641 | -84.6% |
| Taxes, remuneration and social security | 45 | €5,160 | €7,179 | +€2,019 | +39.1% |
| Taxes | 450/3 | €5,160 | €7,179 | +€2,019 | +39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,165 | €11,775 | +€610 | +5.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€4,497 | -€4,497 | |
| Other operating charges | 640/8 | €7,193 | €5,154 | -€2,040 | -28.4% |
| Gross operating margin | 9900 | €13,926 | €29,979 | +€16,053 | +115% |
| Operating profit (loss) | 9901 | -€4,433 | €17,548 | +€21,980 | |
| Financial income | 75/76B | €43 | €108 | +€66 | +153% |
| Recurring financial income | 75 | €43 | €108 | +€66 | +153% |
| Financial charges | 65/66B | €635 | €413 | -€222 | -35.0% |
| Recurring financial charges | 65 | €635 | €413 | -€222 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,025 | €17,243 | +€22,268 | |
| Income taxes | 67/77 | €73 | €2,731 | +€2,658 | +3,653% |
| Profit (loss) for the period | 9904 | -€5,098 | €14,512 | +€19,610 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,098 | €14,512 | +€19,610 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.