POISSONNERIE BOCKSTAEL: 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.
POISSONNERIE BOCKSTAEL
Largest movements
- Deferred charges and accrued income -€5,740
down €5,740 (-86.9%), from €6,606 to €866
- Stocks and contracts +€3,783
up €3,783 (+54.0%), from €7,000 to €10,783
- Receivables within one year +€2,449
up €2,449 (+65.7%), from €3,728 to €6,176
of which Trade receivables: +€5,783
- Tangible fixed assets -€2,180
down €2,180 (-49.3%), from €4,426 to €2,246
of which Plant, machinery and equipment: -€1,838
- Cash +€516
up €516 (+3.6%), from €14,391 to €14,907
mainly Contributions, distributions and other (+€20,000) and Deferred charges and accrued income (+€5,740)
- Trade debts -€3,720
down €3,720 (-100%), from €3,720 to €0
- Other debts +€3,391
up €3,391 (+10.5%), from €32,202 to €35,593
- Tax, wage and social debts -€1,597
down €1,597 (-20.1%), from €7,948 to €6,351
of which Remuneration and social security: -€1,869
- Profit (loss) carried forward +€754
up €754 (+5.1%), from -€14,720 to -€13,965
- Staff costs +€7,909
up €7,909 (+22.2%), from €35,553 to €43,462
- Gross operating margin -€6,975
down €6,975 (-17.4%), from €40,190 to €33,214
- Taxes +€4,500
new in 2025: €4,500
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 | €36,151 | €34,979 | -€1,172 | -3.2% |
| Fixed assets | 21/28 | €4,426 | €2,246 | -€2,180 | -49.3% |
| Tangible fixed assets | 22/27 | €4,426 | €2,246 | -€2,180 | -49.3% |
| Plant, machinery and equipment | 23 | €3,719 | €1,880 | -€1,838 | -49.4% |
| Furniture and vehicles | 24 | €708 | €366 | -€342 | -48.3% |
| Current assets | 29/58 | €31,725 | €32,733 | +€1,008 | +3.2% |
| Stocks and contracts in progress | 3 | €7,000 | €10,783 | +€3,783 | +54.0% |
| Stocks | 30/36 | €7,000 | €10,783 | +€3,783 | +54.0% |
| Amounts receivable within one year | 40/41 | €3,728 | €6,176 | +€2,449 | +65.7% |
| Trade receivables | 40 | €0 | €5,783 | +€5,783 | +11,565,680% |
| Other amounts receivable | 41 | €3,728 | €393 | -€3,334 | -89.4% |
| Cash at bank and in hand | 54/58 | €14,391 | €14,907 | +€516 | +3.6% |
| Deferred charges and accrued income | 490/1 | €6,606 | €866 | -€5,740 | -86.9% |
| Total equity and liabilities | 10/49 | €36,151 | €34,979 | -€1,172 | -3.2% |
| Equity | 10/15 | -€7,720 | -€6,965 | +€754 | +9.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,720 | -€13,965 | +€754 | +5.1% |
| Amounts payable | 17/49 | €43,871 | €41,944 | -€1,926 | -4.4% |
| Amounts payable within one year | 42/48 | €43,871 | €41,944 | -€1,926 | -4.4% |
| Trade debts | 44 | €3,720 | €0 | -€3,720 | -100% |
| Suppliers | 440/4 | €3,720 | €0 | -€3,720 | -100% |
| Taxes, remuneration and social security | 45 | €7,948 | €6,351 | -€1,597 | -20.1% |
| Taxes | 450/3 | €1,983 | €2,254 | +€272 | +13.7% |
| Remuneration and social security | 454/9 | €5,966 | €4,097 | -€1,869 | -31.3% |
| Other amounts payable | 47/48 | €32,202 | €35,593 | +€3,391 | +10.5% |
| Remuneration, social security and pensions | 62 | €35,553 | €43,462 | +€7,909 | +22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,157 | €2,180 | +€23 | +1.1% |
| Other operating charges | 640/8 | - | €61 | +€61 | |
| Non-recurring operating charges | 66A | €3,061 | €1,850 | -€1,211 | -39.6% |
| Gross operating margin | 9900 | €40,190 | €33,214 | -€6,975 | -17.4% |
| Operating profit (loss) | 9901 | -€581 | -€14,338 | -€13,757 | -2,368% |
| Financial income | 75/76B | €4 | €80 | +€76 | +2,078% |
| Recurring financial income | 75 | €4 | €80 | +€76 | +2,078% |
| Financial charges | 65/66B | €205 | €487 | +€283 | +138% |
| Recurring financial charges | 65 | €205 | €487 | +€283 | +138% |
| Profit (loss) for the period before taxes | 9903 | -€782 | -€14,746 | -€13,964 | -1,786% |
| Income taxes | 67/77 | - | €4,500 | +€4,500 | |
| Profit (loss) for the period | 9904 | -€782 | -€19,246 | -€18,464 | -2,362% |
| Profit (loss) for the period to be appropriated | 9905 | -€782 | -€19,246 | -€18,464 | -2,362% |
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 26 October 2026 via checked.be.