BODAL CONSULTING: 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.
BODAL CONSULTING
Largest movements
- Cash +€126,591
up €126,591 (+495%), from €25,564 to €152,156
mainly Current investments (+€75,000) and Net result for the year (+€43,702)
- Current investments -€75,000
no longer reported in 2025 (was €75,000)
- Receivables after one year -€14,163
down €14,163 (-25.7%), from €55,001 to €40,839
- Tangible fixed assets -€7,915
down €7,915 (-57.6%), from €13,745 to €5,830
of which Furniture and vehicles: -€7,352
- Deferred charges and accrued income -€4,388
no longer reported in 2025 (was €4,388)
- Reserves +€43,702
up €43,702 (+35.2%), from €124,077 to €167,779
of which Distributable reserves: +€43,702
- Trade debts -€9,697
down €9,697 (-62.7%), from €15,456 to €5,759
- Tax, wage and social debts -€7,216
down €7,216 (-38.8%), from €18,582 to €11,365
- Financial income +€2,428
new in 2025: €2,428
- Gross operating margin +€1,726
up €1,726 (+2.3%), from €75,882 to €77,609
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 | €196,761 | €223,575 | +€26,813 | +13.6% |
| Fixed assets | 21/28 | €14,445 | €6,530 | -€7,915 | -54.8% |
| Tangible fixed assets | 22/27 | €13,745 | €5,830 | -€7,915 | -57.6% |
| Plant, machinery and equipment | 23 | €5,316 | €4,752 | -€563 | -10.6% |
| Furniture and vehicles | 24 | €8,429 | €1,078 | -€7,352 | -87.2% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €182,316 | €217,044 | +€34,728 | +19.0% |
| Amounts receivable after more than one year | 29 | €55,001 | €40,839 | -€14,163 | -25.7% |
| Other amounts receivable | 291 | €55,001 | €40,839 | -€14,163 | -25.7% |
| Amounts receivable within one year | 40/41 | €22,363 | €24,050 | +€1,687 | +7.5% |
| Trade receivables | 40 | €13,389 | €12,935 | -€455 | -3.4% |
| Other amounts receivable | 41 | €8,974 | €11,115 | +€2,141 | +23.9% |
| Current investments | 50/53 | €75,000 | - | -€75,000 | |
| Cash at bank and in hand | 54/58 | €25,564 | €152,156 | +€126,591 | +495% |
| Deferred charges and accrued income | 490/1 | €4,388 | - | -€4,388 | |
| Total equity and liabilities | 10/49 | €196,761 | €223,575 | +€26,813 | +13.6% |
| Equity | 10/15 | €161,224 | €204,926 | +€43,702 | +27.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €124,077 | €167,779 | +€43,702 | +35.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €122,217 | €165,919 | +€43,702 | +35.8% |
| Profit (loss) carried forward | 14 | €18,547 | €18,547 | = | 0.0% |
| Amounts payable | 17/49 | €35,538 | €18,649 | -€16,889 | -47.5% |
| Amounts payable within one year | 42/48 | €34,038 | €17,124 | -€16,913 | -49.7% |
| Trade debts | 44 | €15,456 | €5,759 | -€9,697 | -62.7% |
| Suppliers | 440/4 | €15,456 | €5,759 | -€9,697 | -62.7% |
| Taxes, remuneration and social security | 45 | €18,582 | €11,365 | -€7,216 | -38.8% |
| Taxes | 450/3 | €18,582 | €11,365 | -€7,216 | -38.8% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,525 | +€25 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,693 | €9,543 | -€150 | -1.5% |
| Other operating charges | 640/8 | €5,623 | €5,621 | -€2 | 0.0% |
| Gross operating margin | 9900 | €75,882 | €77,609 | +€1,726 | +2.3% |
| Operating profit (loss) | 9901 | €60,567 | €62,445 | +€1,878 | +3.1% |
| Financial income | 75/76B | - | €2,428 | +€2,428 | |
| Recurring financial income | 75 | - | €2,428 | +€2,428 | |
| Financial charges | 65/66B | €221 | €214 | -€7 | -3.1% |
| Recurring financial charges | 65 | €221 | €214 | -€7 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €60,345 | €64,659 | +€4,313 | +7.1% |
| Income taxes | 67/77 | €20,978 | €20,957 | -€22 | -0.1% |
| Profit (loss) for the period | 9904 | €39,367 | €43,702 | +€4,335 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,367 | €43,702 | +€4,335 | +11.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.