BODARD Bénédicte MANAGEMENT: 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.
BODARD Bénédicte MANAGEMENT
Largest movements
- Cash +€34,703
up €34,703 (+24.3%), from €142,932 to €177,635
mainly Net result for the year (+€36,271) and Receivables within one year (+€17,696)
- Receivables within one year -€17,696
no longer reported in 2025 (was €17,696)
- Reserves +€36,271
up €36,271 (+32.2%), from €112,798 to €149,068
- Tax, wage and social debts -€19,108
down €19,108 (-41.8%), from €45,674 to €26,566
- Gross operating margin +€6,915
up €6,915 (+16.3%), from €42,310 to €49,225
- Taxes +€1,813
up €1,813 (+15.4%), from €11,789 to €13,602
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 | €160,991 | €177,888 | +€16,897 | +10.5% |
| Current assets | 29/58 | €160,991 | €177,888 | +€16,897 | +10.5% |
| Amounts receivable within one year | 40/41 | €17,696 | - | -€17,696 | |
| Trade receivables | 40 | €17,696 | - | -€17,696 | |
| Cash at bank and in hand | 54/58 | €142,932 | €177,635 | +€34,703 | +24.3% |
| Deferred charges and accrued income | 490/1 | €362 | €253 | -€109 | -30.1% |
| Total equity and liabilities | 10/49 | €160,991 | €177,888 | +€16,897 | +10.5% |
| Equity | 10/15 | €114,798 | €151,068 | +€36,271 | +31.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €112,798 | €149,068 | +€36,271 | +32.2% |
| Distributable reserves | 133 | €112,798 | €149,068 | +€36,271 | +32.2% |
| Amounts payable | 17/49 | €46,193 | €26,820 | -€19,373 | -41.9% |
| Amounts payable within one year | 42/48 | €46,085 | €26,744 | -€19,341 | -42.0% |
| Trade debts | 44 | €411 | €178 | -€233 | -56.7% |
| Suppliers | 440/4 | €411 | €178 | -€233 | -56.7% |
| Taxes, remuneration and social security | 45 | €45,674 | €26,566 | -€19,108 | -41.8% |
| Taxes | 450/3 | €45,674 | €26,566 | -€19,108 | -41.8% |
| Accrued charges and deferred income | 492/3 | €109 | €76 | -€33 | -30.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €42,310 | €49,225 | +€6,915 | +16.3% |
| Operating profit (loss) | 9901 | €41,922 | €48,825 | +€6,903 | +16.5% |
| Financial income | 75/76B | €1,341 | €1,089 | -€252 | -18.8% |
| Recurring financial income | 75 | €1,341 | €1,089 | -€252 | -18.8% |
| Financial charges | 65/66B | €39 | €42 | +€4 | +9.1% |
| Recurring financial charges | 65 | €39 | €42 | +€4 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €43,225 | €49,872 | +€6,648 | +15.4% |
| Income taxes | 67/77 | €11,789 | €13,602 | +€1,813 | +15.4% |
| Profit (loss) for the period | 9904 | €31,436 | €36,271 | +€4,835 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,436 | €36,271 | +€4,835 | +15.4% |
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 28 October 2026 via checked.be.