BOKO Consulting: what changed
BOKO Consulting
Largest movements
- Tangible fixed assets -€4,967
down €4,967 (-5.9%), from €83,966 to €79,000
of which Other tangible fixed assets: -€3,318
- Cash -€3,513
down €3,513 (-10.0%), from €35,084 to €31,571
mainly Debts after one year (-€14,036) and Investment in fixed assets (net) (-€10,744)
- Receivables within one year +€2,608
up €2,608 (+5.6%), from €46,333 to €48,940
of which Other amounts receivable: +€8,713
- Debts after one year -€14,036
down €14,036 (-51.3%), from €27,372 to €13,335
- Reserves +€8,542
up €8,542 (+10.2%), from €83,588 to €92,130
- Gross operating margin -€78,805
down €78,805 (-69.4%), from €113,567 to €34,761
- Taxes -€18,897
down €18,897 (-75.9%), from €24,883 to €5,985
- Depreciation +€14,149
up €14,149 (+906%), from €1,561 to €15,710
- Financial charges +€1,698
up €1,698 (+58.5%), from €2,900 to €4,598
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,686 | €177,878 | -€4,808 | -2.6% |
| Fixed assets | 21/28 | €92,966 | €88,000 | -€4,967 | -5.3% |
| Tangible fixed assets | 22/27 | €83,966 | €79,000 | -€4,967 | -5.9% |
| Furniture and vehicles | 24 | €51,040 | €49,391 | -€1,648 | -3.2% |
| Other tangible fixed assets | 26 | €32,927 | €29,608 | -€3,318 | -10.1% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €89,720 | €89,878 | +€159 | +0.2% |
| Amounts receivable within one year | 40/41 | €46,333 | €48,940 | +€2,608 | +5.6% |
| Trade receivables | 40 | €46,333 | €40,227 | -€6,106 | -13.2% |
| Other amounts receivable | 41 | - | €8,713 | +€8,713 | |
| Cash at bank and in hand | 54/58 | €35,084 | €31,571 | -€3,513 | -10.0% |
| Deferred charges and accrued income | 490/1 | €8,303 | €9,367 | +€1,064 | +12.8% |
| Total equity and liabilities | 10/49 | €182,686 | €177,878 | -€4,808 | -2.6% |
| Equity | 10/15 | €85,588 | €94,130 | +€8,542 | +10.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €83,588 | €92,130 | +€8,542 | +10.2% |
| Distributable reserves | 133 | €83,588 | €92,130 | +€8,542 | +10.2% |
| Amounts payable | 17/49 | €97,098 | €83,748 | -€13,350 | -13.7% |
| Amounts payable after more than one year | 17 | €27,372 | €13,335 | -€14,036 | -51.3% |
| Financial debts | 170/4 | €27,372 | €13,335 | -€14,036 | -51.3% |
| Amounts payable within one year | 42/48 | €69,699 | €70,386 | +€686 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €13,522 | €14,036 | +€514 | +3.8% |
| Trade debts | 44 | €7,473 | €8,391 | +€918 | +12.3% |
| Suppliers | 440/4 | €7,473 | €8,391 | +€918 | +12.3% |
| Taxes, remuneration and social security | 45 | €48,490 | €47,958 | -€532 | -1.1% |
| Taxes | 450/3 | €48,490 | €47,958 | -€532 | -1.1% |
| Other amounts payable | 47/48 | €214 | €0 | -€214 | -100% |
| Accrued charges and deferred income | 492/3 | €27 | €27 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,561 | €15,710 | +€14,149 | +906% |
| Other operating charges | 640/8 | €635 | €406 | -€228 | -36.0% |
| Gross operating margin | 9900 | €113,567 | €34,761 | -€78,805 | -69.4% |
| Operating profit (loss) | 9901 | €111,371 | €18,645 | -€92,726 | -83.3% |
| Financial income | 75/76B | - | €481 | +€481 | |
| Recurring financial income | 75 | - | €481 | +€481 | |
| Financial charges | 65/66B | €2,900 | €4,598 | +€1,698 | +58.5% |
| Recurring financial charges | 65 | €2,900 | €4,598 | +€1,698 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | €108,471 | €14,527 | -€93,943 | -86.6% |
| Income taxes | 67/77 | €24,883 | €5,985 | -€18,897 | -75.9% |
| Profit (loss) for the period | 9904 | €83,588 | €8,542 | -€75,046 | -89.8% |
| Profit (loss) for the period to be appropriated | 9905 | €83,588 | €8,542 | -€75,046 | -89.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.