BODAK: 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.
BODAK
Largest movements
- Cash +€6,656
up €6,656 (+39.8%), from €16,721 to €23,377
mainly Net result for the year (+€5,399) and Depreciation (+€560)
- Profit (loss) carried forward +€5,399
up €5,399 (+5.7%), from -€95,403 to -€90,004
- Gross operating margin +€1,431
up €1,431 (+15.1%), from €9,485 to €10,916
- Taxes +€324
up €324 (+19.8%), from €1,641 to €1,965
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,963 | €135,059 | +€6,096 | +4.7% |
| Fixed assets | 21/28 | €112,242 | €111,682 | -€560 | -0.5% |
| Tangible fixed assets | 22/27 | €112,242 | €111,682 | -€560 | -0.5% |
| Land and buildings | 22 | €112,242 | €111,682 | -€560 | -0.5% |
| Current assets | 29/58 | €16,721 | €23,377 | +€6,656 | +39.8% |
| Cash at bank and in hand | 54/58 | €16,721 | €23,377 | +€6,656 | +39.8% |
| Total equity and liabilities | 10/49 | €128,963 | €135,059 | +€6,096 | +4.7% |
| Equity | 10/15 | €77,800 | €83,199 | +€5,399 | +6.9% |
| Contributions | 10/11 | €149,000 | €149,000 | = | 0.0% |
| Reserves | 13 | €24,203 | €24,203 | = | 0.0% |
| Distributable reserves | 133 | €24,203 | €24,203 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,403 | -€90,004 | +€5,399 | +5.7% |
| Amounts payable | 17/49 | €51,164 | €51,861 | +€697 | +1.4% |
| Amounts payable within one year | 42/48 | €51,164 | €51,861 | +€697 | +1.4% |
| Trade debts | 44 | - | €329 | +€329 | |
| Suppliers | 440/4 | - | €329 | +€329 | |
| Taxes, remuneration and social security | 45 | €1,667 | €2,035 | +€368 | +22.1% |
| Taxes | 450/3 | €1,667 | €2,035 | +€368 | +22.1% |
| Other amounts payable | 47/48 | €49,497 | €49,497 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €560 | €560 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,829 | €2,916 | +€87 | +3.1% |
| Gross operating margin | 9900 | €9,485 | €10,916 | +€1,431 | +15.1% |
| Operating profit (loss) | 9901 | €6,096 | €7,440 | +€1,344 | +22.0% |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €6,022 | €7,365 | +€1,342 | +22.3% |
| Income taxes | 67/77 | €1,641 | €1,965 | +€324 | +19.8% |
| Profit (loss) for the period | 9904 | €4,381 | €5,399 | +€1,018 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,381 | €5,399 | +€1,018 | +23.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.