BOCIME: 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.
BOCIME
Largest movements
- Deferred charges and accrued income +€41,393
up €41,393 (+121%), from €34,329 to €75,722
- Receivables within one year +€41,258
up €41,258 (+58.4%), from €70,685 to €111,942
- Cash +€18,710
up €18,710 (+1,756%), from €1,065 to €19,775
mainly Net result for the year (+€102,649) and Tax, wage and social debts (+€19,545)
- Financial fixed assets +€18,000
up €18,000 (+200%), from €9,000 to €27,000
- Tangible fixed assets -€7,691
down €7,691 (-50.0%), from €15,384 to €7,693
- Profit (loss) carried forward +€101,790
up €101,790 (+108%), from €93,877 to €195,667
- Tax, wage and social debts +€19,545
up €19,545 (+111%), from €17,535 to €37,079
of which Taxes: +€19,570
- Trade debts -€9,847
down €9,847 (-89.6%), from €10,992 to €1,145
- Gross operating margin +€40,790
up €40,790 (+42.5%), from €95,941 to €136,731
- Taxes +€10,631
up €10,631 (+56.1%), from €18,936 to €29,567
- Financial income +€2,600
up €2,600 (+230%), from €1,131 to €3,731
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 | €130,463 | €242,132 | +€111,669 | +85.6% |
| Fixed assets | 21/28 | €24,384 | €34,693 | +€10,309 | +42.3% |
| Tangible fixed assets | 22/27 | €15,384 | €7,693 | -€7,691 | -50.0% |
| Furniture and vehicles | 24 | €15,384 | €7,693 | -€7,691 | -50.0% |
| Financial fixed assets | 28 | €9,000 | €27,000 | +€18,000 | +200% |
| Current assets | 29/58 | €106,079 | €207,439 | +€101,360 | +95.6% |
| Amounts receivable within one year | 40/41 | €70,685 | €111,942 | +€41,258 | +58.4% |
| Other amounts receivable | 41 | €70,685 | €111,942 | +€41,258 | +58.4% |
| Cash at bank and in hand | 54/58 | €1,065 | €19,775 | +€18,710 | +1,756% |
| Deferred charges and accrued income | 490/1 | €34,329 | €75,722 | +€41,393 | +121% |
| Total equity and liabilities | 10/49 | €130,463 | €242,132 | +€111,669 | +85.6% |
| Equity | 10/15 | €99,877 | €201,667 | +€101,790 | +102% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,877 | €195,667 | +€101,790 | +108% |
| Amounts payable | 17/49 | €30,586 | €40,465 | +€9,879 | +32.3% |
| Amounts payable within one year | 42/48 | €30,586 | €40,465 | +€9,879 | +32.3% |
| Trade debts | 44 | €10,992 | €1,145 | -€9,847 | -89.6% |
| Suppliers | 440/4 | €10,992 | €1,145 | -€9,847 | -89.6% |
| Taxes, remuneration and social security | 45 | €17,535 | €37,079 | +€19,545 | +111% |
| Taxes | 450/3 | €16,430 | €35,999 | +€19,570 | +119% |
| Remuneration and social security | 454/9 | €1,105 | €1,080 | -€25 | -2.3% |
| Other amounts payable | 47/48 | €2,059 | €2,241 | +€182 | +8.8% |
| Non-recurring operating income | 76A | €7 | - | -€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,691 | €7,691 | +€0 | 0.0% |
| Other operating charges | 640/8 | - | €459 | +€459 | |
| Gross operating margin | 9900 | €95,941 | €136,731 | +€40,790 | +42.5% |
| Operating profit (loss) | 9901 | €88,250 | €128,581 | +€40,331 | +45.7% |
| Financial income | 75/76B | €1,131 | €3,731 | +€2,600 | +230% |
| Recurring financial income | 75 | €1,131 | €3,731 | +€2,600 | +230% |
| Financial charges | 65/66B | €134 | €95 | -€38 | -28.7% |
| Recurring financial charges | 65 | €134 | €95 | -€38 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €89,247 | €132,216 | +€42,969 | +48.1% |
| Income taxes | 67/77 | €18,936 | €29,567 | +€10,631 | +56.1% |
| Profit (loss) for the period | 9904 | €70,311 | €102,649 | +€32,338 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,311 | €102,649 | +€32,338 | +46.0% |
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 15 October 2026 via checked.be.