ID BOKT: 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.
ID BOKT
Largest movements
- Current investments -€250,000
down €250,000 (-100.0%), from €250,000 to €0
- Cash +€245,076
up €245,076 (+128.1%), from €191,266 to €436,341
mainly Current investments (+€250,000) and Other debts (+€983)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€6,493
down €6,493 (-150.9%), from -€4,302 to -€10,795
- Financial charges +€1,434
up €1,434 (+4662.5%), from €31 to €1,464
- Taxes -€1,118
down €1,118 (-100.0%), from €1,118 to €0
- Financial income +€548
up €548 (+5.9%), from €9,341 to €9,889
- Other operating charges +€123
up €123 (+23.1%), from €534 to €658
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.
Cash bridge derived
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 | €443,320 | €441,723 | -€1,597 | -0.4% |
| Current assets | 29/58 | €443,320 | €441,723 | -€1,597 | -0.4% |
| Amounts receivable within one year | 40/41 | €2,054 | €5,382 | +€3,328 | +162.0% |
| Other amounts receivable | 41 | €2,054 | €5,382 | +€3,328 | +162.0% |
| Current investments | 50/53 | €250,000 | €0 | -€250,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €191,266 | €436,341 | +€245,076 | +128.1% |
| Total equity and liabilities | 10/49 | €443,320 | €441,723 | -€1,597 | -0.4% |
| Equity | 10/15 | €423,296 | €420,268 | -€3,028 | -0.7% |
| Contributions | 10/11 | €181,500 | €181,500 | = | 0.0% |
| Reserves | 13 | €241,796 | €238,768 | -€3,028 | -1.3% |
| Distributable reserves | 133 | €241,796 | €238,768 | -€3,028 | -1.3% |
| Amounts payable | 17/49 | €20,024 | €21,456 | +€1,432 | +7.1% |
| Amounts payable within one year | 42/48 | €20,024 | €21,456 | +€1,432 | +7.1% |
| Trade debts | 44 | €113 | €140 | +€28 | +24.8% |
| Suppliers | 440/4 | €113 | €140 | +€28 | +24.8% |
| Taxes, remuneration and social security | 45 | €0 | €421 | +€421 | |
| Taxes | 450/3 | €0 | €421 | +€421 | |
| Other amounts payable | 47/48 | €19,912 | €20,894 | +€983 | +4.9% |
| Other operating charges | 640/8 | €534 | €658 | +€123 | +23.1% |
| Gross operating margin | 9900 | -€4,302 | -€10,795 | -€6,493 | -150.9% |
| Operating profit (loss) | 9901 | -€4,836 | -€11,453 | -€6,616 | -136.8% |
| Financial income | 75/76B | €9,341 | €9,889 | +€548 | +5.9% |
| Recurring financial income | 75 | €9,341 | €9,889 | +€548 | +5.9% |
| Financial charges | 65/66B | €31 | €1,464 | +€1,434 | +4662.5% |
| Recurring financial charges | 65 | €31 | €1,464 | +€1,434 | +4662.5% |
| Profit (loss) for the period before taxes | 9903 | €4,474 | -€3,028 | -€7,502 | |
| Income taxes | 67/77 | €1,118 | €0 | -€1,118 | -100.0% |
| Profit (loss) for the period | 9904 | €3,355 | -€3,028 | -€6,384 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,355 | -€3,028 | -€6,384 |
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 12 October 2026 via checked.be.