BOD & BARA CONSULT: 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.
BOD & BARA CONSULT
Largest movements
- Receivables within one year +€49,710
up €49,710 (+48.4%), from €102,750 to €152,460
- Profit (loss) carried forward +€53,519
up €53,519 (+8.0%), from €671,178 to €724,697
- Trade debts -€28,328
down €28,328 (-91.2%), from €31,067 to €2,740
- Gross operating margin +€12,761
up €12,761 (+18.4%), from €69,266 to €82,027
- Other operating charges -€968
no longer reported in 2025 (was €968)
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 | €1,405,786 | €1,459,994 | +€54,208 | +3.9% |
| Fixed assets | 21/28 | €1,300,000 | €1,300,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,300,000 | €1,300,000 | = | 0.0% |
| Current assets | 29/58 | €105,786 | €159,994 | +€54,208 | +51.2% |
| Amounts receivable within one year | 40/41 | €102,750 | €152,460 | +€49,710 | +48.4% |
| Trade receivables | 40 | €102,750 | €152,460 | +€49,710 | +48.4% |
| Current investments | 50/53 | €986 | €989 | +€3 | +0.3% |
| Cash at bank and in hand | 54/58 | €2,050 | €6,545 | +€4,495 | +219.3% |
| Total equity and liabilities | 10/49 | €1,405,786 | €1,459,994 | +€54,208 | +3.9% |
| Equity | 10/15 | €753,178 | €806,697 | +€53,519 | +7.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €20,500 | €20,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,500 | €20,500 | = | 0.0% |
| Legal reserve | 130 | €20,500 | €20,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €671,178 | €724,697 | +€53,519 | +8.0% |
| Amounts payable | 17/49 | €652,608 | €653,297 | +€689 | +0.1% |
| Amounts payable after more than one year | 17 | €421,474 | €428,124 | +€6,650 | +1.6% |
| Financial debts | 170/4 | €380,000 | €380,000 | = | 0.0% |
| Other amounts payable | 178/9 | €41,474 | €48,124 | +€6,650 | +16.0% |
| Amounts payable within one year | 42/48 | €71,716 | €53,154 | -€18,562 | -25.9% |
| Financial debts | 43 | €15,000 | €15,000 | = | 0.0% |
| Credit institutions | 430/8 | €15,000 | €15,000 | = | 0.0% |
| Trade debts | 44 | €31,067 | €2,740 | -€28,328 | -91.2% |
| Suppliers | 440/4 | €31,067 | €2,740 | -€28,328 | -91.2% |
| Taxes, remuneration and social security | 45 | €23,798 | €33,565 | +€9,766 | +41.0% |
| Taxes | 450/3 | €23,798 | €33,565 | +€9,766 | +41.0% |
| Other amounts payable | 47/48 | €1,850 | €1,850 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €159,418 | €172,018 | +€12,600 | +7.9% |
| Other operating charges | 640/8 | €968 | - | -€968 | |
| Gross operating margin | 9900 | €69,266 | €82,027 | +€12,761 | +18.4% |
| Operating profit (loss) | 9901 | €68,299 | €82,027 | +€13,728 | +20.1% |
| Financial income | 75/76B | €7 | €4 | -€3 | -41.7% |
| Recurring financial income | 75 | €7 | €4 | -€3 | -41.7% |
| Financial charges | 65/66B | €14,268 | €13,984 | -€284 | -2.0% |
| Recurring financial charges | 65 | €14,268 | €13,984 | -€284 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €54,038 | €68,047 | +€14,009 | +25.9% |
| Income taxes | 67/77 | €14,727 | €14,528 | -€199 | -1.4% |
| Profit (loss) for the period | 9904 | €39,311 | €53,519 | +€14,208 | +36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,311 | €53,519 | +€14,208 | +36.1% |
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 10 October 2026 via checked.be.