BODAN CONSTRUCT: 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.
BODAN CONSTRUCT
Largest movements
- Receivables within one year -€45,298
down €45,298 (-64.7%), from €70,019 to €24,721
of which Other amounts receivable: -€28,515
- Tangible fixed assets -€10,528
down €10,528 (-24.8%), from €42,387 to €31,859
- Cash -€4,654
down €4,654 (-14.6%), from €31,769 to €27,115
mainly Tax, wage and social debts (-€42,782) and Debts after one year (-€10,040)
- Tax, wage and social debts -€42,782
down €42,782 (-92.6%), from €46,192 to €3,410
of which Taxes: -€38,351
- Debts after one year -€10,040
down €10,040 (-35.0%), from €28,707 to €18,667
- Trade debts -€4,804
down €4,804 (-53.4%), from €8,996 to €4,192
- Profit (loss) carried forward -€4,746
down €4,746 (-60.6%), from €7,829 to €3,083
- Other debts +€1,461
up €1,461 (+25.4%), from €5,749 to €7,210
- Turnover -€51,960
down €51,960 (-24.1%), from €215,865 to €163,905
- Purchases and services -€46,730
down €46,730 (-22.7%), from €206,242 to €159,512
- Gross operating margin -€5,230
down €5,230 (-54.3%), from €9,623 to €4,393
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 | €144,355 | €83,875 | -€60,480 | -41.9% |
| Fixed assets | 21/28 | €42,567 | €32,039 | -€10,528 | -24.7% |
| Tangible fixed assets | 22/27 | €42,387 | €31,859 | -€10,528 | -24.8% |
| Furniture and vehicles | 24 | €42,387 | €31,859 | -€10,528 | -24.8% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €101,788 | €51,836 | -€49,952 | -49.1% |
| Amounts receivable within one year | 40/41 | €70,019 | €24,721 | -€45,298 | -64.7% |
| Trade receivables | 40 | €38,391 | €21,608 | -€16,783 | -43.7% |
| Other amounts receivable | 41 | €31,628 | €3,113 | -€28,515 | -90.2% |
| Cash at bank and in hand | 54/58 | €31,769 | €27,115 | -€4,654 | -14.6% |
| Total equity and liabilities | 10/49 | €144,355 | €83,875 | -€60,480 | -41.9% |
| Equity | 10/15 | €45,102 | €40,356 | -€4,746 | -10.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €27,273 | €27,273 | = | 0.0% |
| Distributable reserves | 133 | €27,273 | €27,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,829 | €3,083 | -€4,746 | -60.6% |
| Amounts payable | 17/49 | €99,253 | €43,519 | -€55,734 | -56.2% |
| Amounts payable after more than one year | 17 | €28,707 | €18,667 | -€10,040 | -35.0% |
| Financial debts | 170/4 | €28,707 | €18,667 | -€10,040 | -35.0% |
| Amounts payable within one year | 42/48 | €70,546 | €24,852 | -€45,694 | -64.8% |
| Current portion of amounts payable after more than one year | 42 | €9,609 | €10,040 | +€431 | +4.5% |
| Trade debts | 44 | €8,996 | €4,192 | -€4,804 | -53.4% |
| Suppliers | 440/4 | €8,996 | €4,192 | -€4,804 | -53.4% |
| Taxes, remuneration and social security | 45 | €46,192 | €3,410 | -€42,782 | -92.6% |
| Taxes | 450/3 | €41,761 | €3,410 | -€38,351 | -91.8% |
| Remuneration and social security | 454/9 | €4,431 | - | -€4,431 | |
| Other amounts payable | 47/48 | €5,749 | €7,210 | +€1,461 | +25.4% |
| Turnover | 70 | €215,865 | €163,905 | -€51,960 | -24.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €206,242 | €159,512 | -€46,730 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,892 | €12,164 | +€272 | +2.3% |
| Other operating charges | 640/8 | - | €375 | +€375 | |
| Non-recurring operating charges | 66A | -€204 | -€3,976 | -€3,772 | -1849.0% |
| Gross operating margin | 9900 | €9,623 | €4,393 | -€5,230 | -54.3% |
| Operating profit (loss) | 9901 | -€2,065 | -€4,170 | -€2,105 | -101.9% |
| Financial income | 75/76B | €15 | €1,552 | +€1,537 | +10246.7% |
| Recurring financial income | 75 | €15 | €1,552 | +€1,537 | +10246.7% |
| Financial charges | 65/66B | €3,875 | €2,128 | -€1,747 | -45.1% |
| Recurring financial charges | 65 | €3,179 | €1,545 | -€1,634 | -51.4% |
| Non-recurring financial charges | 66B | €696 | €583 | -€113 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,925 | -€4,746 | +€1,179 | +19.9% |
| Profit (loss) for the period | 9904 | -€5,925 | -€4,746 | +€1,179 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,925 | -€4,746 | +€1,179 | +19.9% |
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 12 October 2026 via checked.be.