BOZOK: 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.
BOZOK
Largest movements
- Tangible fixed assets +€13,458
new in 2025: €13,458
- Receivables within one year -€12,027
down €12,027 (-75.2%), from €15,983 to €3,956
of which Other amounts receivable: -€7,052
- Stocks and contracts +€8,700
up €8,700 (+15.7%), from €55,550 to €64,250
- Deferred charges and accrued income -€3,491
down €3,491 (-88.4%), from €3,950 to €459
- Profit (loss) carried forward +€10,124
up €10,124 (+18,234%), from €56 to €10,179
- Tax, wage and social debts +€8,913
up €8,913 (+59,145%), from €15 to €8,928
- Advances received -€6,050
down €6,050 (-100%), from €6,050 to €0
- Trade debts -€5,210
down €5,210 (-40.5%), from €12,867 to €7,656
- Debts after one year -€3,855
down €3,855 (-7.9%), from €49,034 to €45,179
- Gross operating margin +€16,492
up €16,492 (+1,150%), from €1,435 to €17,927
- Taxes +€2,136
up €2,136 (+14,172%), from €15 to €2,151
- Financial charges +€2,119
up €2,119 (+155%), from €1,364 to €3,483
- Depreciation +€1,750
new in 2025: €1,750
- Other operating charges +€419
new in 2025: €419
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 | €88,152 | €95,124 | +€6,971 | +7.9% |
| Fixed assets | 21/28 | €1,500 | €14,958 | +€13,458 | +897% |
| Tangible fixed assets | 22/27 | - | €13,458 | +€13,458 | |
| Furniture and vehicles | 24 | - | €13,458 | +€13,458 | |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €86,652 | €80,165 | -€6,487 | -7.5% |
| Stocks and contracts in progress | 3 | €55,550 | €64,250 | +€8,700 | +15.7% |
| Stocks | 30/36 | €55,550 | €64,250 | +€8,700 | +15.7% |
| Amounts receivable within one year | 40/41 | €15,983 | €3,956 | -€12,027 | -75.2% |
| Trade receivables | 40 | €7,857 | €2,881 | -€4,975 | -63.3% |
| Other amounts receivable | 41 | €8,126 | €1,075 | -€7,052 | -86.8% |
| Cash at bank and in hand | 54/58 | €11,169 | €11,501 | +€332 | +3.0% |
| Deferred charges and accrued income | 490/1 | €3,950 | €459 | -€3,491 | -88.4% |
| Total equity and liabilities | 10/49 | €88,152 | €95,124 | +€6,971 | +7.9% |
| Equity | 10/15 | €4,056 | €14,179 | +€10,124 | +250% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56 | €10,179 | +€10,124 | +18,234% |
| Amounts payable | 17/49 | €84,097 | €80,944 | -€3,152 | -3.7% |
| Amounts payable after more than one year | 17 | €49,034 | €45,179 | -€3,855 | -7.9% |
| Financial debts | 170/4 | €49,034 | €45,179 | -€3,855 | -7.9% |
| Amounts payable within one year | 42/48 | €35,063 | €35,765 | +€703 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €12,753 | €16,481 | +€3,728 | +29.2% |
| Trade debts | 44 | €12,867 | €7,656 | -€5,210 | -40.5% |
| Suppliers | 440/4 | €12,867 | €7,656 | -€5,210 | -40.5% |
| Advances received on contracts in progress | 46 | €6,050 | €0 | -€6,050 | -100% |
| Taxes, remuneration and social security | 45 | €15 | €8,928 | +€8,913 | +59,145% |
| Taxes | 450/3 | €15 | €8,928 | +€8,913 | +59,145% |
| Other amounts payable | 47/48 | €3,378 | €2,700 | -€678 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,750 | +€1,750 | |
| Other operating charges | 640/8 | - | €419 | +€419 | |
| Gross operating margin | 9900 | €1,435 | €17,927 | +€16,492 | +1,150% |
| Operating profit (loss) | 9901 | €1,435 | €15,758 | +€14,323 | +998% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,364 | €3,483 | +€2,119 | +155% |
| Recurring financial charges | 65 | €1,364 | €3,483 | +€2,119 | +155% |
| Profit (loss) for the period before taxes | 9903 | €71 | €12,275 | +€12,204 | +17,288% |
| Income taxes | 67/77 | €15 | €2,151 | +€2,136 | +14,172% |
| Profit (loss) for the period | 9904 | €56 | €10,124 | +€10,068 | +18,134% |
| Profit (loss) for the period to be appropriated | 9905 | €56 | €10,124 | +€10,068 | +18,134% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.