BOD IMMO: what changed
Two fiscal 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 IMMO
Largest movements
- Cash +€15,426
up €15,426 (+19526.6%), from €79 to €15,505
mainly Net result for the year (+€15,295) and Receivables within one year (+€8,636)
- Receivables within one year -€8,636
down €8,636 (-52.1%), from €16,584 to €7,948
of which Trade receivables: -€8,881
- Stocks and contracts +€1,530
up €1,530 (+204.0%), from €750 to €2,280
- Formation expenses -€602
no longer reported in 2025 (was €602)
- Deferred charges and accrued income +€479
up €479 (+532.2%), from €90 to €569
- Profit (loss) carried forward +€15,295
up €15,295, from -€13,112 to €2,183
- Tax, wage and social debts -€6,509
down €6,509 (-81.1%), from €8,028 to €1,519
of which Remuneration and social security: -€8,028
- Other debts -€2,685
no longer reported in 2025 (was €2,685)
- Trade debts +€1,734
up €1,734 (+137.2%), from €1,264 to €2,998
- Gross operating margin +€25,516
up €25,516, from -€8,515 to €17,001
- Taxes +€503
new in 2025: €503
- Other operating charges -€263
down €263 (-55.3%), from €476 to €213
- Financial income -€244
down €244 (-79.2%), from €308 to €64
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 | €19,711 | €27,567 | +€7,856 | +39.9% |
| Formation expenses | 20 | €602 | - | -€602 | |
| Fixed assets | 21/28 | €1,606 | €1,265 | -€341 | -21.2% |
| Tangible fixed assets | 22/27 | €540 | €199 | -€341 | -63.1% |
| Plant, machinery and equipment | 23 | €540 | €199 | -€341 | -63.1% |
| Financial fixed assets | 28 | €1,066 | €1,066 | = | 0.0% |
| Current assets | 29/58 | €17,503 | €26,302 | +€8,799 | +50.3% |
| Stocks and contracts in progress | 3 | €750 | €2,280 | +€1,530 | +204.0% |
| Stocks | 30/36 | €750 | €2,280 | +€1,530 | +204.0% |
| Amounts receivable within one year | 40/41 | €16,584 | €7,948 | -€8,636 | -52.1% |
| Trade receivables | 40 | €14,766 | €5,885 | -€8,881 | -60.1% |
| Other amounts receivable | 41 | €1,818 | €2,063 | +€245 | +13.5% |
| Cash at bank and in hand | 54/58 | €79 | €15,505 | +€15,426 | +19526.6% |
| Deferred charges and accrued income | 490/1 | €90 | €569 | +€479 | +532.2% |
| Total equity and liabilities | 10/49 | €19,711 | €27,567 | +€7,856 | +39.9% |
| Equity | 10/15 | €6,888 | €22,183 | +€15,295 | +222.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,112 | €2,183 | +€15,295 | |
| Amounts payable | 17/49 | €12,823 | €5,384 | -€7,439 | -58.0% |
| Amounts payable within one year | 42/48 | €11,977 | €4,517 | -€7,460 | -62.3% |
| Trade debts | 44 | €1,264 | €2,998 | +€1,734 | +137.2% |
| Suppliers | 440/4 | €1,264 | €2,998 | +€1,734 | +137.2% |
| Taxes, remuneration and social security | 45 | €8,028 | €1,519 | -€6,509 | -81.1% |
| Taxes | 450/3 | - | €1,519 | +€1,519 | |
| Remuneration and social security | 454/9 | €8,028 | - | -€8,028 | |
| Other amounts payable | 47/48 | €2,685 | - | -€2,685 | |
| Accrued charges and deferred income | 492/3 | €846 | €867 | +€21 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €944 | €944 | = | 0.0% |
| Other operating charges | 640/8 | €476 | €213 | -€263 | -55.3% |
| Gross operating margin | 9900 | -€8,515 | €17,001 | +€25,516 | |
| Operating profit (loss) | 9901 | -€9,935 | €15,844 | +€25,779 | |
| Financial income | 75/76B | €308 | €64 | -€244 | -79.2% |
| Recurring financial income | 75 | €308 | €64 | -€244 | -79.2% |
| Financial charges | 65/66B | €150 | €110 | -€40 | -26.7% |
| Recurring financial charges | 65 | €150 | €110 | -€40 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,777 | €15,798 | +€25,575 | |
| Income taxes | 67/77 | - | €503 | +€503 | |
| Profit (loss) for the period | 9904 | -€9,777 | €15,295 | +€25,072 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,777 | €15,295 | +€25,072 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.