BOKETI: 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.
BOKETI
Largest movements
- Receivables after one year -€250,000
down €250,000 (-83.1%), from €300,972 to €50,972
- Receivables within one year +€188,416
up €188,416 (+76.7%), from €245,652 to €434,068
of which Trade receivables: +€116,300
- Tangible fixed assets -€134,523
down €134,523 (-6.1%), from €2.2m to €2.1m
of which Land and buildings: -€123,550
- Cash -€119,372
down €119,372 (-57.2%), from €208,826 to €89,454
mainly Other debts (-€250,000) and Receivables within one year (-€188,416)
- Other debts -€250,000
down €250,000 (-92.6%), from €270,000 to €20,000
- Reserves +€222,500
up €222,500 (+48.3%), from €460,739 to €683,239
of which Distributable reserves: +€222,500
- Debts after one year -€187,603
down €187,603 (-18.8%), from €997,516 to €809,913
- Current portion of long-term debt -€105,148
down €105,148 (-28.6%), from €368,191 to €263,043
- Tax, wage and social debts -€41,303
down €41,303 (-41.9%), from €98,496 to €57,193
of which Taxes: -€37,605
- Gross operating margin -€228,507
down €228,507 (-26.0%), from €877,893 to €649,386
- Taxes -€13,647
down €13,647 (-8.0%), from €170,638 to €156,991
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,310,050 | €2,993,139 | -€316,911 | -9.6% |
| Fixed assets | 21/28 | €2,545,063 | €2,410,541 | -€134,523 | -5.3% |
| Tangible fixed assets | 22/27 | €2,208,531 | €2,074,008 | -€134,523 | -6.1% |
| Land and buildings | 22 | €2,178,039 | €2,054,489 | -€123,550 | -5.7% |
| Plant, machinery and equipment | 23 | €15,897 | €12,286 | -€3,611 | -22.7% |
| Furniture and vehicles | 24 | €13,431 | €6,593 | -€6,838 | -50.9% |
| Other tangible fixed assets | 26 | €1,163 | €640 | -€523 | -44.9% |
| Financial fixed assets | 28 | €336,532 | €336,532 | = | 0.0% |
| Current assets | 29/58 | €764,986 | €582,598 | -€182,389 | -23.8% |
| Amounts receivable after more than one year | 29 | €300,972 | €50,972 | -€250,000 | -83.1% |
| Other amounts receivable | 291 | €300,972 | €50,972 | -€250,000 | -83.1% |
| Amounts receivable within one year | 40/41 | €245,652 | €434,068 | +€188,416 | +76.7% |
| Trade receivables | 40 | €244,276 | €360,576 | +€116,300 | +47.6% |
| Other amounts receivable | 41 | €1,377 | €73,492 | +€72,116 | +5,239% |
| Cash at bank and in hand | 54/58 | €208,826 | €89,454 | -€119,372 | -57.2% |
| Deferred charges and accrued income | 490/1 | €9,535 | €8,103 | -€1,432 | -15.0% |
| Total equity and liabilities | 10/49 | €3,310,050 | €2,993,139 | -€316,911 | -9.6% |
| Equity | 10/15 | €1,452,257 | €1,707,839 | +€255,582 | +17.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €460,739 | €683,239 | +€222,500 | +48.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €451,379 | €673,879 | +€222,500 | +49.3% |
| Profit (loss) carried forward | 14 | €972,918 | €1,006,001 | +€33,082 | +3.4% |
| Amounts payable | 17/49 | €1,857,793 | €1,285,299 | -€572,493 | -30.8% |
| Amounts payable after more than one year | 17 | €997,516 | €809,913 | -€187,603 | -18.8% |
| Financial debts | 170/4 | €997,516 | €809,913 | -€187,603 | -18.8% |
| Amounts payable within one year | 42/48 | €860,277 | €475,386 | -€384,891 | -44.7% |
| Current portion of amounts payable after more than one year | 42 | €368,191 | €263,043 | -€105,148 | -28.6% |
| Trade debts | 44 | €123,590 | €135,151 | +€11,560 | +9.4% |
| Suppliers | 440/4 | €123,590 | €135,151 | +€11,560 | +9.4% |
| Taxes, remuneration and social security | 45 | €98,496 | €57,193 | -€41,303 | -41.9% |
| Taxes | 450/3 | €85,226 | €47,622 | -€37,605 | -44.1% |
| Remuneration and social security | 454/9 | €13,270 | €9,571 | -€3,698 | -27.9% |
| Other amounts payable | 47/48 | €270,000 | €20,000 | -€250,000 | -92.6% |
| Remuneration, social security and pensions | 62 | €41,034 | €42,218 | +€1,185 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,674 | €148,533 | -€141 | -0.1% |
| Other operating charges | 640/8 | €19,346 | €21,985 | +€2,639 | +13.6% |
| Gross operating margin | 9900 | €877,893 | €649,386 | -€228,507 | -26.0% |
| Operating profit (loss) | 9901 | €668,839 | €436,650 | -€232,189 | -34.7% |
| Financial income | 75/76B | €54 | €186 | +€132 | +243% |
| Recurring financial income | 75 | €54 | €186 | +€132 | +243% |
| Financial charges | 65/66B | €29,530 | €24,263 | -€5,267 | -17.8% |
| Recurring financial charges | 65 | €29,530 | €24,263 | -€5,267 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €639,363 | €412,573 | -€226,790 | -35.5% |
| Income taxes | 67/77 | €170,638 | €156,991 | -€13,647 | -8.0% |
| Profit (loss) for the period | 9904 | €468,725 | €255,582 | -€213,143 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €468,725 | €255,582 | -€213,143 | -45.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.