ISA BOKOKO: 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.
ISA BOKOKO
Largest movements
- Tangible fixed assets +€31,294
up €31,294 (+24.9%), from €125,707 to €157,000
of which Furniture and vehicles: +€43,935
- Receivables within one year -€16,175
down €16,175 (-46.3%), from €34,951 to €18,776
of which Other amounts receivable: -€10,910
- Cash +€11,179
up €11,179 (+305%), from €3,670 to €14,849
mainly Net result for the year (+€77,465) and Depreciation (+€26,879)
- Current investments +€2,926
new in 2025: €2,926
- Debts after one year +€16,205
up €16,205 (+35.6%), from €45,469 to €61,674
of which Financial debts: +€17,601
- Current portion of long-term debt +€15,648
up €15,648 (+154%), from €10,165 to €25,814
- Reserves -€8,847
no longer reported in 2025 (was €8,847)
- Other debts +€3,674
up €3,674 (+6.5%), from €56,744 to €60,418
- Tax, wage and social debts +€2,657
up €2,657 (+9.3%), from €28,556 to €31,213
of which Taxes: +€1,569
- Depreciation +€12,385
up €12,385 (+85.5%), from €14,494 to €26,879
- Gross operating margin +€11,530
up €11,530 (+8.3%), from €138,670 to €150,200
- Financial charges +€2,451
up €2,451 (+102%), from €2,396 to €4,846
of which Financial charges: +€2,969
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 | €165,047 | €193,785 | +€28,738 | +17.4% |
| Fixed assets | 21/28 | €125,707 | €157,000 | +€31,294 | +24.9% |
| Tangible fixed assets | 22/27 | €125,707 | €157,000 | +€31,294 | +24.9% |
| Land and buildings | 22 | €83,104 | €79,013 | -€4,091 | -4.9% |
| Plant, machinery and equipment | 23 | €4,005 | €4,392 | +€387 | +9.7% |
| Furniture and vehicles | 24 | €1,456 | €45,391 | +€43,935 | +3,017% |
| Leasing and similar rights | 25 | €36,896 | €28,081 | -€8,815 | -23.9% |
| Other tangible fixed assets | 26 | €245 | €123 | -€122 | -49.9% |
| Current assets | 29/58 | €39,340 | €36,784 | -€2,556 | -6.5% |
| Amounts receivable within one year | 40/41 | €34,951 | €18,776 | -€16,175 | -46.3% |
| Trade receivables | 40 | €8,296 | €3,030 | -€5,265 | -63.5% |
| Other amounts receivable | 41 | €26,655 | €15,745 | -€10,910 | -40.9% |
| Current investments | 50/53 | - | €2,926 | +€2,926 | |
| Cash at bank and in hand | 54/58 | €3,670 | €14,849 | +€11,179 | +305% |
| Deferred charges and accrued income | 490/1 | €719 | €233 | -€486 | -67.6% |
| Total equity and liabilities | 10/49 | €165,047 | €193,785 | +€28,738 | +17.4% |
| Equity | 10/15 | €21,247 | €12,400 | -€8,847 | -41.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €8,847 | - | -€8,847 | |
| Distributable reserves | 133 | €8,847 | - | -€8,847 | |
| Amounts payable | 17/49 | €143,800 | €181,385 | +€37,584 | +26.1% |
| Amounts payable after more than one year | 17 | €45,469 | €61,674 | +€16,205 | +35.6% |
| Financial debts | 170/4 | €44,073 | €61,674 | +€17,601 | +39.9% |
| Other amounts payable | 178/9 | €1,396 | - | -€1,396 | |
| Amounts payable within one year | 42/48 | €98,331 | €119,710 | +€21,379 | +21.7% |
| Current portion of amounts payable after more than one year | 42 | €10,165 | €25,814 | +€15,648 | +154% |
| Trade debts | 44 | €2,866 | €2,266 | -€600 | -20.9% |
| Suppliers | 440/4 | €2,866 | €2,266 | -€600 | -20.9% |
| Taxes, remuneration and social security | 45 | €28,556 | €31,213 | +€2,657 | +9.3% |
| Taxes | 450/3 | €25,204 | €26,773 | +€1,569 | +6.2% |
| Remuneration and social security | 454/9 | €3,352 | €4,440 | +€1,088 | +32.5% |
| Other amounts payable | 47/48 | €56,744 | €60,418 | +€3,674 | +6.5% |
| Remuneration, social security and pensions | 62 | €18,246 | €18,260 | +€14 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,494 | €26,879 | +€12,385 | +85.5% |
| Other operating charges | 640/8 | €2,059 | €1,896 | -€163 | -7.9% |
| Gross operating margin | 9900 | €138,670 | €150,200 | +€11,530 | +8.3% |
| Operating profit (loss) | 9901 | €103,871 | €103,164 | -€706 | -0.7% |
| Financial income | 75/76B | €1,450 | €1,197 | -€253 | -17.5% |
| Recurring financial income | 75 | €1,450 | €1,197 | -€253 | -17.5% |
| Financial charges | 65/66B | €2,396 | €4,846 | +€2,451 | +102% |
| Recurring financial charges | 65 | €1,877 | €4,846 | +€2,969 | +158% |
| Non-recurring financial charges | 66B | €519 | - | -€519 | |
| Profit (loss) for the period before taxes | 9903 | €102,925 | €99,515 | -€3,410 | -3.3% |
| Income taxes | 67/77 | €21,862 | €22,050 | +€188 | +0.9% |
| Profit (loss) for the period | 9904 | €81,063 | €77,465 | -€3,598 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €81,063 | €77,465 | -€3,598 | -4.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.