Holding BoCopIX: 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.
Holding BoCopIX
Largest movements
- Receivables within one year -€296,094
down €296,094 (-95.2%), from €310,959 to €14,865
of which Other amounts receivable: -€296,069
- Profit (loss) carried forward -€777,961
no longer reported in 2025 (was €777,961)
- Other debts +€435,126
new in 2025: €435,126
- Debts after one year -€104,165
down €104,165 (-30.3%), from €344,287 to €240,121
- Reserves +€92,345
new in 2025: €92,345
- Tax, wage and social debts +€52,382
up €52,382 (+206%), from €25,367 to €77,750
of which Taxes: +€52,732
- Financial income +€57,749
up €57,749 (+25.6%), from €225,994 to €283,743
- Financial charges +€46,833
up €46,833 (+492%), from €9,510 to €56,343
- Gross operating margin -€25,761
down €25,761 (-20.7%), from €124,524 to €98,763
- Taxes -€14,428
down €14,428 (-58.7%), from €24,564 to €10,135
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 | €1,386,762 | €1,091,705 | -€295,057 | -21.3% |
| Fixed assets | 21/28 | €1,046,360 | €1,050,987 | +€4,627 | +0.4% |
| Tangible fixed assets | 22/27 | €7,954 | €12,581 | +€4,627 | +58.2% |
| Plant, machinery and equipment | 23 | €199 | - | -€199 | |
| Furniture and vehicles | 24 | - | €5,772 | +€5,772 | |
| Other tangible fixed assets | 26 | €7,756 | €6,809 | -€946 | -12.2% |
| Financial fixed assets | 28 | €1,038,406 | €1,038,406 | = | 0.0% |
| Current assets | 29/58 | €340,402 | €40,718 | -€299,685 | -88.0% |
| Amounts receivable within one year | 40/41 | €310,959 | €14,865 | -€296,094 | -95.2% |
| Trade receivables | 40 | €25 | - | -€25 | |
| Other amounts receivable | 41 | €310,934 | €14,865 | -€296,069 | -95.2% |
| Cash at bank and in hand | 54/58 | €27,328 | €24,137 | -€3,192 | -11.7% |
| Deferred charges and accrued income | 490/1 | €2,116 | €1,716 | -€399 | -18.9% |
| Total equity and liabilities | 10/49 | €1,386,762 | €1,091,705 | -€295,057 | -21.3% |
| Equity | 10/15 | €907,961 | €222,345 | -€685,616 | -75.5% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | - | €92,345 | +€92,345 | |
| Distributable reserves | 133 | - | €92,345 | +€92,345 | |
| Profit (loss) carried forward | 14 | €777,961 | - | -€777,961 | |
| Amounts payable | 17/49 | €478,802 | €869,360 | +€390,559 | +81.6% |
| Amounts payable after more than one year | 17 | €344,287 | €240,121 | -€104,165 | -30.3% |
| Financial debts | 170/4 | €344,287 | €240,121 | -€104,165 | -30.3% |
| Amounts payable within one year | 42/48 | €134,042 | €628,779 | +€494,737 | +369% |
| Current portion of amounts payable after more than one year | 42 | €108,674 | €113,165 | +€4,491 | +4.1% |
| Trade debts | 44 | - | €2,738 | +€2,738 | |
| Suppliers | 440/4 | - | €2,738 | +€2,738 | |
| Taxes, remuneration and social security | 45 | €25,367 | €77,750 | +€52,382 | +206% |
| Taxes | 450/3 | €22,717 | €75,450 | +€52,732 | +232% |
| Remuneration and social security | 454/9 | €2,650 | €2,300 | -€350 | -13.2% |
| Other amounts payable | 47/48 | - | €435,126 | +€435,126 | |
| Accrued charges and deferred income | 492/3 | €473 | €460 | -€13 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,693 | €1,215 | -€478 | -28.2% |
| Other operating charges | 640/8 | €646 | €428 | -€217 | -33.7% |
| Gross operating margin | 9900 | €124,524 | €98,763 | -€25,761 | -20.7% |
| Operating profit (loss) | 9901 | €122,185 | €97,119 | -€25,066 | -20.5% |
| Financial income | 75/76B | €225,994 | €283,743 | +€57,749 | +25.6% |
| Recurring financial income | 75 | €225,994 | €283,743 | +€57,749 | +25.6% |
| Financial charges | 65/66B | €9,510 | €56,343 | +€46,833 | +492% |
| Recurring financial charges | 65 | €9,510 | €56,343 | +€46,833 | +492% |
| Profit (loss) for the period before taxes | 9903 | €338,669 | €324,519 | -€14,150 | -4.2% |
| Income taxes | 67/77 | €24,564 | €10,135 | -€14,428 | -58.7% |
| Profit (loss) for the period | 9904 | €314,106 | €314,384 | +€278 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €314,106 | €314,384 | +€278 | +0.1% |
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 22 October 2026 via checked.be.