BOKK: 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.
BOKK
Largest movements
- Tangible fixed assets -€40,250
down €40,250 (-3.7%), from €1.1m to €1.0m
of which Land and buildings: -€40,162
- Cash +€27,093
up €27,093 (+259.5%), from €10,438 to €37,531
mainly Net result for the year (+€86,216) and Depreciation (+€40,250)
- Debts after one year -€104,724
down €104,724 (-10.5%), from €1.0m to €895,276
- Reserves +€86,216
up €86,216 (+216.9%), from €39,749 to €125,965
- Trade debts -€46,820
down €46,820 (-96.0%), from €48,781 to €1,961
- Tax, wage and social debts +€39,143
new in 2025: €39,143
- Gross operating margin +€96,728
up €96,728 (+90.9%), from €106,441 to €203,169
- Depreciation +€38,231
up €38,231 (+1894.3%), from €2,018 to €40,250
- Financial charges +€28,968
up €28,968 (+3850.7%), from €752 to €29,721
- Taxes +€24,990
up €24,990 (+144.1%), from €17,337 to €42,326
- Other operating charges +€3,370
up €3,370 (+165.8%), from €2,033 to €5,403
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 | €1,110,682 | €1,095,745 | -€14,936 | -1.3% |
| Fixed assets | 21/28 | €1,084,394 | €1,044,144 | -€40,250 | -3.7% |
| Tangible fixed assets | 22/27 | €1,084,394 | €1,044,144 | -€40,250 | -3.7% |
| Land and buildings | 22 | €1,084,306 | €1,044,144 | -€40,162 | -3.7% |
| Plant, machinery and equipment | 23 | €88 | €0 | -€88 | -100.0% |
| Current assets | 29/58 | €26,288 | €51,601 | +€25,313 | +96.3% |
| Stocks and contracts in progress | 3 | €11,968 | €11,018 | -€950 | -7.9% |
| Stocks | 30/36 | €11,968 | €11,018 | -€950 | -7.9% |
| Amounts receivable within one year | 40/41 | €3,588 | €2,753 | -€834 | -23.3% |
| Other amounts receivable | 41 | €3,588 | €2,753 | -€834 | -23.3% |
| Cash at bank and in hand | 54/58 | €10,438 | €37,531 | +€27,093 | +259.5% |
| Deferred charges and accrued income | 490/1 | €294 | €299 | +€5 | +1.7% |
| Total equity and liabilities | 10/49 | €1,110,682 | €1,095,745 | -€14,936 | -1.3% |
| Equity | 10/15 | €59,749 | €145,965 | +€86,216 | +144.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €39,749 | €125,965 | +€86,216 | +216.9% |
| Distributable reserves | 133 | €39,749 | €125,965 | +€86,216 | +216.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,050,932 | €949,780 | -€101,152 | -9.6% |
| Amounts payable after more than one year | 17 | €1,000,000 | €895,276 | -€104,724 | -10.5% |
| Financial debts | 170/4 | €1,000,000 | €895,276 | -€104,724 | -10.5% |
| Amounts payable within one year | 42/48 | €50,932 | €54,504 | +€3,571 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | - | €9,735 | +€9,735 | |
| Trade debts | 44 | €48,781 | €1,961 | -€46,820 | -96.0% |
| Suppliers | 440/4 | €48,781 | €1,961 | -€46,820 | -96.0% |
| Taxes, remuneration and social security | 45 | - | €39,143 | +€39,143 | |
| Taxes | 450/3 | - | €39,143 | +€39,143 | |
| Other amounts payable | 47/48 | €2,151 | €3,665 | +€1,514 | +70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,018 | €40,250 | +€38,231 | +1894.3% |
| Other operating charges | 640/8 | €2,033 | €5,403 | +€3,370 | +165.8% |
| Non-recurring operating charges | 66A | €33,938 | €0 | -€33,938 | -100.0% |
| Gross operating margin | 9900 | €106,441 | €203,169 | +€96,728 | +90.9% |
| Operating profit (loss) | 9901 | €68,451 | €157,515 | +€89,064 | +130.1% |
| Financial income | 75/76B | - | €747 | +€747 | |
| Recurring financial income | 75 | - | €747 | +€747 | |
| Financial charges | 65/66B | €752 | €29,721 | +€28,968 | +3850.7% |
| Recurring financial charges | 65 | €752 | €29,721 | +€28,968 | +3850.7% |
| Profit (loss) for the period before taxes | 9903 | €67,699 | €128,542 | +€60,843 | +89.9% |
| Income taxes | 67/77 | €17,337 | €42,326 | +€24,990 | +144.1% |
| Profit (loss) for the period | 9904 | €50,362 | €86,216 | +€35,854 | +71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,362 | €86,216 | +€35,854 | +71.2% |
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 11 October 2026 via checked.be.