BOZKOP: 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.
BOZKOP
Largest movements
- Cash +€23,140
up €23,140 (+23.3%), from €99,123 to €122,263
mainly Depreciation (+€13,078) and Net result for the year (+€6,599)
- Tangible fixed assets -€12,303
down €12,303 (-23.6%), from €52,173 to €39,869
of which Furniture and vehicles: -€9,991
- Receivables within one year -€5,321
down €5,321 (-26.4%), from €20,193 to €14,872
of which Trade receivables: -€17,410
- Reserves +€6,599
up €6,599 (+3.9%), from €169,916 to €176,515
- Gross operating margin -€59,391
down €59,391 (-72.7%), from €81,726 to €22,335
- Taxes -€17,866
down €17,866 (-92.1%), from €19,407 to €1,542
- Depreciation +€2,015
up €2,015 (+18.2%), from €11,063 to €13,078
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 | €171,489 | €177,004 | +€5,516 | +3.2% |
| Fixed assets | 21/28 | €52,173 | €39,869 | -€12,303 | -23.6% |
| Tangible fixed assets | 22/27 | €52,173 | €39,869 | -€12,303 | -23.6% |
| Plant, machinery and equipment | 23 | €602 | €740 | +€139 | +23.1% |
| Furniture and vehicles | 24 | €39,963 | €29,972 | -€9,991 | -25.0% |
| Other tangible fixed assets | 26 | €11,609 | €9,157 | -€2,452 | -21.1% |
| Current assets | 29/58 | €119,316 | €137,135 | +€17,819 | +14.9% |
| Amounts receivable within one year | 40/41 | €20,193 | €14,872 | -€5,321 | -26.4% |
| Trade receivables | 40 | €17,870 | €460 | -€17,410 | -97.4% |
| Other amounts receivable | 41 | €2,323 | €14,412 | +€12,089 | +520% |
| Cash at bank and in hand | 54/58 | €99,123 | €122,263 | +€23,140 | +23.3% |
| Total equity and liabilities | 10/49 | €171,489 | €177,004 | +€5,516 | +3.2% |
| Equity | 10/15 | €169,916 | €176,515 | +€6,599 | +3.9% |
| Reserves | 13 | €169,916 | €176,515 | +€6,599 | +3.9% |
| Distributable reserves | 133 | €169,916 | €176,515 | +€6,599 | +3.9% |
| Amounts payable | 17/49 | €1,573 | €489 | -€1,084 | -68.9% |
| Amounts payable within one year | 42/48 | €1,573 | €489 | -€1,084 | -68.9% |
| Trade debts | 44 | - | €489 | +€489 | |
| Suppliers | 440/4 | - | €489 | +€489 | |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Other amounts payable | 47/48 | €1,573 | €0 | -€1,573 | -100% |
| Remuneration, social security and pensions | 62 | €842 | €587 | -€255 | -30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,063 | €13,078 | +€2,015 | +18.2% |
| Other operating charges | 640/8 | €124 | €242 | +€118 | +95.2% |
| Gross operating margin | 9900 | €81,726 | €22,335 | -€59,391 | -72.7% |
| Operating profit (loss) | 9901 | €69,697 | €8,427 | -€61,270 | -87.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €289 | €286 | -€3 | -1.2% |
| Recurring financial charges | 65 | €289 | €286 | -€3 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €69,407 | €8,141 | -€61,266 | -88.3% |
| Income taxes | 67/77 | €19,407 | €1,542 | -€17,866 | -92.1% |
| Profit (loss) for the period | 9904 | €50,000 | €6,599 | -€43,401 | -86.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,000 | €6,599 | -€43,401 | -86.8% |
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 21 October 2026 via checked.be.