BOKKERBAL: 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.
BOKKERBAL
Largest movements
- Current investments +€28,892
up €28,892 (+137%), from €21,019 to €49,911
- Cash +€5,230
up €5,230 (+258%), from €2,027 to €7,256
mainly Net result for the year (+€24,656) and Tax, wage and social debts (+€6,731)
- Receivables within one year +€992
new in 2025: €992
- Deferred charges and accrued income -€826
down €826 (-9.5%), from €8,700 to €7,874
- Reserves +€23,823
up €23,823 (+129%), from €18,512 to €42,335
- Tax, wage and social debts +€6,731
up €6,731 (+131%), from €5,124 to €11,854
- Other debts +€2,958
up €2,958 (+105%), from €2,810 to €5,768
- Gross operating margin +€5,134
up €5,134 (+18.9%), from €27,138 to €32,272
- Depreciation -€2,093
no longer reported in 2025 (was €2,093)
- Taxes +€1,605
up €1,605 (+31.3%), from €5,132 to €6,737
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 | €31,746 | €66,033 | +€34,287 | +108% |
| Current assets | 29/58 | €31,746 | €66,033 | +€34,287 | +108% |
| Amounts receivable within one year | 40/41 | - | €992 | +€992 | |
| Trade receivables | 40 | - | €992 | +€992 | |
| Current investments | 50/53 | €21,019 | €49,911 | +€28,892 | +137% |
| Cash at bank and in hand | 54/58 | €2,027 | €7,256 | +€5,230 | +258% |
| Deferred charges and accrued income | 490/1 | €8,700 | €7,874 | -€826 | -9.5% |
| Total equity and liabilities | 10/49 | €31,746 | €66,033 | +€34,287 | +108% |
| Equity | 10/15 | €21,012 | €44,835 | +€23,823 | +113% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €18,512 | €42,335 | +€23,823 | +129% |
| Distributable reserves | 133 | €18,512 | €42,335 | +€23,823 | +129% |
| Amounts payable | 17/49 | €10,734 | €21,198 | +€10,464 | +97.5% |
| Amounts payable within one year | 42/48 | €10,734 | €21,198 | +€10,464 | +97.5% |
| Trade debts | 44 | €2,800 | €3,076 | +€276 | +9.9% |
| Suppliers | 440/4 | €2,800 | €3,076 | +€276 | +9.9% |
| Advances received on contracts in progress | 46 | - | €500 | +€500 | |
| Taxes, remuneration and social security | 45 | €5,124 | €11,854 | +€6,731 | +131% |
| Taxes | 450/3 | €5,124 | €11,854 | +€6,731 | +131% |
| Other amounts payable | 47/48 | €2,810 | €5,768 | +€2,958 | +105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,093 | - | -€2,093 | |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €27,138 | €32,272 | +€5,134 | +18.9% |
| Operating profit (loss) | 9901 | €24,532 | €31,745 | +€7,213 | +29.4% |
| Financial income | 75/76B | €29 | €26 | -€3 | -10.6% |
| Recurring financial income | 75 | €29 | €26 | -€3 | -10.6% |
| Financial charges | 65/66B | €58 | €378 | +€320 | +551% |
| Recurring financial charges | 65 | €58 | €378 | +€320 | +551% |
| Profit (loss) for the period before taxes | 9903 | €24,503 | €31,393 | +€6,890 | +28.1% |
| Income taxes | 67/77 | €5,132 | €6,737 | +€1,605 | +31.3% |
| Profit (loss) for the period | 9904 | €19,371 | €24,656 | +€5,285 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,371 | €24,656 | +€5,285 | +27.3% |
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.