BokeSi: 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.
BokeSi
Largest movements
- Cash +€46,984
up €46,984 (+60.2%), from €78,107 to €125,091
mainly Trade debts (+€85,474) and Net result for the year (+€78,365)
- Receivables within one year +€46,958
up €46,958 (+58.9%), from €79,683 to €126,640
of which Trade receivables: +€47,018
- Deferred charges and accrued income +€13,798
up €13,798 (+36.2%), from €38,081 to €51,879
- Trade debts +€85,474
up €85,474 (+122.0%), from €70,074 to €155,548
- Reserves +€14,365
up €14,365 (+27.4%), from €52,409 to €66,774
of which Distributable reserves: +€14,365
- Other debts +€5,996
up €5,996 (+9.9%), from €60,313 to €66,309
- Gross operating margin +€42,925
up €42,925 (+18.3%), from €234,358 to €277,283
- Staff costs +€27,573
up €27,573 (+17.2%), from €160,130 to €187,703
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 | €212,943 | €320,447 | +€107,504 | +50.5% |
| Fixed assets | 21/28 | €17,073 | €16,836 | -€237 | -1.4% |
| Tangible fixed assets | 22/27 | €671 | €434 | -€237 | -35.3% |
| Plant, machinery and equipment | 23 | €671 | €434 | -€237 | -35.3% |
| Financial fixed assets | 28 | €16,403 | €16,403 | = | 0.0% |
| Current assets | 29/58 | €195,870 | €303,611 | +€107,740 | +55.0% |
| Amounts receivable within one year | 40/41 | €79,683 | €126,640 | +€46,958 | +58.9% |
| Trade receivables | 40 | €79,622 | €126,640 | +€47,018 | +59.1% |
| Other amounts receivable | 41 | €61 | €0 | -€61 | -100.0% |
| Cash at bank and in hand | 54/58 | €78,107 | €125,091 | +€46,984 | +60.2% |
| Deferred charges and accrued income | 490/1 | €38,081 | €51,879 | +€13,798 | +36.2% |
| Total equity and liabilities | 10/49 | €212,943 | €320,447 | +€107,504 | +50.5% |
| Equity | 10/15 | €58,609 | €72,974 | +€14,365 | +24.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €52,409 | €66,774 | +€14,365 | +27.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €50,554 | €64,919 | +€14,365 | +28.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €154,334 | €247,473 | +€93,139 | +60.3% |
| Amounts payable within one year | 42/48 | €154,334 | €247,473 | +€93,139 | +60.3% |
| Trade debts | 44 | €70,074 | €155,548 | +€85,474 | +122.0% |
| Suppliers | 440/4 | €70,074 | €155,548 | +€85,474 | +122.0% |
| Taxes, remuneration and social security | 45 | €23,947 | €25,616 | +€1,669 | +7.0% |
| Taxes | 450/3 | €5,319 | €2,146 | -€3,173 | -59.7% |
| Remuneration and social security | 454/9 | €18,628 | €23,470 | +€4,842 | +26.0% |
| Other amounts payable | 47/48 | €60,313 | €66,309 | +€5,996 | +9.9% |
| Remuneration, social security and pensions | 62 | €160,130 | €187,703 | +€27,573 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €237 | €237 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,604 | €700 | +€2,305 | |
| Other operating charges | 640/8 | €997 | €799 | -€198 | -19.8% |
| Non-recurring operating charges | 66A | - | €5,000 | +€5,000 | |
| Gross operating margin | 9900 | €234,358 | €277,283 | +€42,925 | +18.3% |
| Operating profit (loss) | 9901 | €74,599 | €82,844 | +€8,245 | +11.1% |
| Financial income | 75/76B | €3,587 | €4,944 | +€1,357 | +37.8% |
| Recurring financial income | 75 | €3,587 | €4,944 | +€1,357 | +37.8% |
| Financial charges | 65/66B | €1,590 | €1,437 | -€154 | -9.7% |
| Recurring financial charges | 65 | €1,590 | €1,437 | -€154 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €76,596 | €86,351 | +€9,756 | +12.7% |
| Income taxes | 67/77 | €6,359 | €7,986 | +€1,628 | +25.6% |
| Profit (loss) for the period | 9904 | €70,237 | €78,365 | +€8,128 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,237 | €78,365 | +€8,128 | +11.6% |
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.