FIDUCIAIRE BOCCUZZI: 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.
FIDUCIAIRE BOCCUZZI
Largest movements
- Tangible fixed assets +€24,561
up €24,561 (+5.2%), from €471,692 to €496,253
of which Plant, machinery and equipment: +€51,927
- Intangible fixed assets -€13,985
down €13,985 (-36.4%), from €38,469 to €24,484
- Debts after one year +€26,665
up €26,665 (+10.2%), from €262,576 to €289,241
of which Financial debts: +€50,665
- Profit (loss) carried forward +€26,267
new in 2026: €26,267
- Provisions -€23,318
down €23,318 (-31.1%), from €75,042 to €51,725
- Tax, wage and social debts -€19,003
down €19,003 (-48.7%), from €39,012 to €20,009
of which Taxes: -€16,023
- Other debts +€7,480
up €7,480 (+13.6%), from €54,866 to €62,346
- Provisions -€98,360
down €98,360, from €75,042 to -€23,318
- Gross operating margin -€90,713
down €90,713 (-24.2%), from €375,582 to €284,869
- Taxes -€40,413
down €40,413 (-80.9%), from €49,931 to €9,518
- Depreciation +€16,117
up €16,117 (+29.7%), from €54,254 to €70,371
- Financial charges +€7,105
up €7,105 (+132%), from €5,399 to €12,503
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €683,143 | €700,927 | +€17,784 | +2.6% |
| Fixed assets | 21/28 | €510,211 | €520,737 | +€10,526 | +2.1% |
| Intangible fixed assets | 21 | €38,469 | €24,484 | -€13,985 | -36.4% |
| Tangible fixed assets | 22/27 | €471,692 | €496,253 | +€24,561 | +5.2% |
| Land and buildings | 22 | €309,697 | €301,139 | -€8,558 | -2.8% |
| Plant, machinery and equipment | 23 | - | €51,927 | +€51,927 | |
| Furniture and vehicles | 24 | €135,608 | €140,598 | +€4,990 | +3.7% |
| Other tangible fixed assets | 26 | €26,388 | €2,589 | -€23,798 | -90.2% |
| Financial fixed assets | 28 | €50 | €0 | -€50 | -100% |
| Current assets | 29/58 | €172,932 | €180,190 | +€7,258 | +4.2% |
| Amounts receivable within one year | 40/41 | €45,923 | €48,507 | +€2,584 | +5.6% |
| Trade receivables | 40 | €42,993 | €27,907 | -€15,086 | -35.1% |
| Other amounts receivable | 41 | €2,930 | €20,601 | +€17,670 | +603% |
| Cash at bank and in hand | 54/58 | €123,868 | €129,394 | +€5,526 | +4.5% |
| Deferred charges and accrued income | 490/1 | €3,141 | €2,289 | -€852 | -27.1% |
| Total equity and liabilities | 10/49 | €683,143 | €700,927 | +€17,784 | +2.6% |
| Equity | 10/15 | €206,597 | €232,864 | +€26,267 | +12.7% |
| Contributions | 10/11 | €41,012 | €41,012 | = | 0.0% |
| Reserves | 13 | €165,585 | €165,585 | = | 0.0% |
| Distributable reserves | 133 | €165,585 | €165,585 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €26,267 | +€26,267 | |
| Provisions and deferred taxes | 16 | €75,042 | €51,725 | -€23,318 | -31.1% |
| Provisions for liabilities and charges | 160/5 | €75,042 | €51,725 | -€23,318 | -31.1% |
| Pensions and similar obligations | 160 | €75,042 | €51,725 | -€23,318 | -31.1% |
| Amounts payable | 17/49 | €401,503 | €416,338 | +€14,834 | +3.7% |
| Amounts payable after more than one year | 17 | €262,576 | €289,241 | +€26,665 | +10.2% |
| Financial debts | 170/4 | €204,576 | €255,241 | +€50,665 | +24.8% |
| Other amounts payable | 178/9 | €58,000 | €34,000 | -€24,000 | -41.4% |
| Amounts payable within one year | 42/48 | €138,928 | €127,097 | -€11,831 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €41,544 | €42,212 | +€668 | +1.6% |
| Trade debts | 44 | €3,507 | €2,530 | -€977 | -27.9% |
| Suppliers | 440/4 | €3,507 | €2,530 | -€977 | -27.9% |
| Taxes, remuneration and social security | 45 | €39,012 | €20,009 | -€19,003 | -48.7% |
| Taxes | 450/3 | €25,573 | €9,550 | -€16,023 | -62.7% |
| Remuneration and social security | 454/9 | €13,439 | €10,459 | -€2,980 | -22.2% |
| Other amounts payable | 47/48 | €54,866 | €62,346 | +€7,480 | +13.6% |
| Remuneration, social security and pensions | 62 | €155,327 | €159,196 | +€3,869 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,254 | €70,371 | +€16,117 | +29.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,531 | +€3,531 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €75,042 | -€23,318 | -€98,360 | |
| Other operating charges | 640/8 | €3,342 | €5,366 | +€2,025 | +60.6% |
| Non-recurring operating charges | 66A | - | €22,843 | +€22,843 | |
| Gross operating margin | 9900 | €375,582 | €284,869 | -€90,713 | -24.2% |
| Operating profit (loss) | 9901 | €87,617 | €46,880 | -€40,737 | -46.5% |
| Financial income | 75/76B | €1,855 | €1,409 | -€446 | -24.0% |
| Recurring financial income | 75 | €1,855 | €1,409 | -€446 | -24.0% |
| Financial charges | 65/66B | €5,399 | €12,503 | +€7,105 | +132% |
| Recurring financial charges | 65 | €5,399 | €12,503 | +€7,105 | +132% |
| Profit (loss) for the period before taxes | 9903 | €84,073 | €35,786 | -€48,288 | -57.4% |
| Income taxes | 67/77 | €49,931 | €9,518 | -€40,413 | -80.9% |
| Profit (loss) for the period | 9904 | €34,142 | €26,267 | -€7,875 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,142 | €26,267 | -€7,875 | -23.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.