BOCO: 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.
BOCO
Largest movements
- Tangible fixed assets -€3,004
down €3,004 (-4.9%), from €61,354 to €58,350
of which Land and buildings: -€3,004
- Profit (loss) carried forward -€3,724
down €3,724 (-17.2%), from -€21,671 to -€25,394
- Short-term financial debts +€719
up €719 (+36.9%), from €1,949 to €2,669
- Financial charges -€971
down €971 (-73.5%), from €1,320 to €349
- Other operating charges +€97
up €97 (+3.1%), from €3,139 to €3,236
- Gross operating margin -€30
down €30 (-1.0%), from €2,896 to €2,866
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,354 | €58,350 | -€3,004 | -4.9% |
| Fixed assets | 21/28 | €61,354 | €58,350 | -€3,004 | -4.9% |
| Tangible fixed assets | 22/27 | €61,354 | €58,350 | -€3,004 | -4.9% |
| Land and buildings | 22 | €56,396 | €53,392 | -€3,004 | -5.3% |
| Plant, machinery and equipment | 23 | €4,958 | €4,958 | = | 0.0% |
| Total equity and liabilities | 10/49 | €61,354 | €58,350 | -€3,004 | -4.9% |
| Equity | 10/15 | €43,336 | €39,613 | -€3,724 | -8.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,007 | €3,007 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,007 | €3,007 | = | 0.0% |
| Legal reserve | 130 | €3,007 | €3,007 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,671 | -€25,394 | -€3,724 | -17.2% |
| Amounts payable | 17/49 | €18,018 | €18,737 | +€719 | +4.0% |
| Amounts payable within one year | 42/48 | €18,018 | €18,737 | +€719 | +4.0% |
| Financial debts | 43 | €1,949 | €2,669 | +€719 | +36.9% |
| Credit institutions | 430/8 | €1,949 | €2,669 | +€719 | +36.9% |
| Other amounts payable | 47/48 | €16,068 | €16,068 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,004 | €3,004 | = | 0.0% |
| Other operating charges | 640/8 | €3,139 | €3,236 | +€97 | +3.1% |
| Gross operating margin | 9900 | €2,896 | €2,866 | -€30 | -1.0% |
| Operating profit (loss) | 9901 | -€3,248 | -€3,374 | -€127 | -3.9% |
| Financial charges | 65/66B | €1,320 | €349 | -€971 | -73.5% |
| Recurring financial charges | 65 | €1,320 | €349 | -€971 | -73.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,568 | -€3,724 | +€844 | +18.5% |
| Profit (loss) for the period | 9904 | -€4,568 | -€3,724 | +€844 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,568 | -€3,724 | +€844 | +18.5% |
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 13 October 2026 via checked.be.