BOKAMA: 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.
BOKAMA
Largest movements
- Financial fixed assets +€250,000
new in 2025: €250,000
- Tangible fixed assets -€27,316
down €27,316 (-27.7%), from €98,769 to €71,453
of which Furniture and vehicles: -€26,945
- Cash +€21,279
up €21,279 (+28.4%), from €75,054 to €96,333
mainly Other debts (+€124,005) and Debts after one year (+€84,603)
- Deferred charges and accrued income -€6,441
down €6,441 (-87.3%), from €7,379 to €937
- Receivables within one year +€6,040
up €6,040, from €0 to €6,040
of which Other amounts receivable: +€4,416
- Other debts +€124,005
up €124,005 (+12458.9%), from €995 to €125,000
- Debts after one year +€84,603
up €84,603 (+115.2%), from €73,415 to €158,018
- Current portion of long-term debt +€16,842
up €16,842 (+117.4%), from €14,342 to €31,183
- Reserves +€16,539
up €16,539 (+24.2%), from €68,425 to €84,964
- Gross operating margin +€22,092
up €22,092 (+54.6%), from €40,450 to €62,541
- Taxes +€6,713
up €6,713 (+145.3%), from €4,621 to €11,334
- Financial charges +€2,073
up €2,073 (+54.4%), from €3,810 to €5,882
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 | €191,202 | €434,763 | +€243,561 | +127.4% |
| Fixed assets | 21/28 | €98,769 | €321,453 | +€222,684 | +225.5% |
| Tangible fixed assets | 22/27 | €98,769 | €71,453 | -€27,316 | -27.7% |
| Plant, machinery and equipment | 23 | €1,130 | €758 | -€371 | -32.9% |
| Furniture and vehicles | 24 | €97,640 | €70,695 | -€26,945 | -27.6% |
| Financial fixed assets | 28 | - | €250,000 | +€250,000 | |
| Current assets | 29/58 | €92,433 | €113,310 | +€20,877 | +22.6% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €6,040 | +€6,040 | |
| Trade receivables | 40 | €0 | €1,624 | +€1,624 | |
| Other amounts receivable | 41 | €0 | €4,416 | +€4,416 | |
| Cash at bank and in hand | 54/58 | €75,054 | €96,333 | +€21,279 | +28.4% |
| Deferred charges and accrued income | 490/1 | €7,379 | €937 | -€6,441 | -87.3% |
| Total equity and liabilities | 10/49 | €191,202 | €434,763 | +€243,561 | +127.4% |
| Equity | 10/15 | €87,093 | €103,632 | +€16,539 | +19.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,425 | €84,964 | +€16,539 | +24.2% |
| Distributable reserves | 133 | €68,425 | €84,964 | +€16,539 | +24.2% |
| Profit (loss) carried forward | 14 | €69 | €69 | = | 0.0% |
| Amounts payable | 17/49 | €104,108 | €331,131 | +€227,022 | +218.1% |
| Amounts payable after more than one year | 17 | €73,415 | €158,018 | +€84,603 | +115.2% |
| Financial debts | 170/4 | €73,415 | €158,018 | +€84,603 | +115.2% |
| Amounts payable within one year | 42/48 | €30,694 | €173,113 | +€142,419 | +464.0% |
| Current portion of amounts payable after more than one year | 42 | €14,342 | €31,183 | +€16,842 | +117.4% |
| Trade debts | 44 | €1,163 | €974 | -€189 | -16.3% |
| Suppliers | 440/4 | €1,163 | €974 | -€189 | -16.3% |
| Taxes, remuneration and social security | 45 | €14,194 | €15,955 | +€1,762 | +12.4% |
| Taxes | 450/3 | €14,194 | €15,955 | +€1,762 | +12.4% |
| Other amounts payable | 47/48 | €995 | €125,000 | +€124,005 | +12458.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,883 | €28,065 | +€182 | +0.7% |
| Other operating charges | 640/8 | €1,210 | €946 | -€265 | -21.9% |
| Gross operating margin | 9900 | €40,450 | €62,541 | +€22,092 | +54.6% |
| Operating profit (loss) | 9901 | €11,356 | €33,530 | +€22,174 | +195.3% |
| Financial income | 75/76B | €280 | €225 | -€55 | -19.8% |
| Recurring financial income | 75 | €280 | €225 | -€55 | -19.8% |
| Financial charges | 65/66B | €3,810 | €5,882 | +€2,073 | +54.4% |
| Recurring financial charges | 65 | €3,810 | €5,882 | +€2,073 | +54.4% |
| Profit (loss) for the period before taxes | 9903 | €7,827 | €27,873 | +€20,046 | +256.1% |
| Income taxes | 67/77 | €4,621 | €11,334 | +€6,713 | +145.3% |
| Profit (loss) for the period | 9904 | €3,206 | €16,539 | +€13,333 | +415.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,206 | €16,539 | +€13,333 | +415.9% |
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.