BODATEC: 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.
BODATEC
Largest movements
- Current investments -€35,287
down €35,287 (-33.0%), from €107,031 to €71,744
- Tangible fixed assets +€20,268
up €20,268 (+6.4%), from €315,607 to €335,875
of which Land and buildings: +€42,980
- Cash +€13,862
up €13,862 (+115%), from €12,100 to €25,963
mainly Trade debts (+€57,832) and Depreciation (+€55,243)
- Receivables within one year -€12,476
down €12,476 (-97.1%), from €12,843 to €366
- Profit (loss) carried forward -€62,094
down €62,094 (-132%), from -€47,113 to -€109,207
- Trade debts +€57,832
new in 2025: €57,832
- Advances received +€27,300
new in 2025: €27,300
- Other debts -€25,634
down €25,634 (-69.4%), from €36,926 to €11,292
- Debts after one year -€11,441
down €11,441 (-5.7%), from €201,661 to €190,221
- Gross operating margin -€12,249
down €12,249 (-68.5%), from €17,888 to €5,639
- Depreciation +€2,858
up €2,858 (+5.5%), from €52,385 to €55,243
- Financial charges -€2,206
down €2,206 (-20.0%), from €11,006 to €8,800
- Other operating charges +€1,470
up €1,470 (+74.6%), from €1,971 to €3,441
- Financial income -€692
no longer reported in 2025 (was €692)
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 | €448,558 | €434,965 | -€13,594 | -3.0% |
| Fixed assets | 21/28 | €315,607 | €335,875 | +€20,268 | +6.4% |
| Tangible fixed assets | 22/27 | €315,607 | €335,875 | +€20,268 | +6.4% |
| Land and buildings | 22 | €241,687 | €284,668 | +€42,980 | +17.8% |
| Plant, machinery and equipment | 23 | €3,713 | €267 | -€3,446 | -92.8% |
| Furniture and vehicles | 24 | €70,206 | €50,940 | -€19,266 | -27.4% |
| Current assets | 29/58 | €132,952 | €99,090 | -€33,862 | -25.5% |
| Amounts receivable within one year | 40/41 | €12,843 | €366 | -€12,476 | -97.1% |
| Other amounts receivable | 41 | €12,843 | €366 | -€12,476 | -97.1% |
| Current investments | 50/53 | €107,031 | €71,744 | -€35,287 | -33.0% |
| Cash at bank and in hand | 54/58 | €12,100 | €25,963 | +€13,862 | +115% |
| Deferred charges and accrued income | 490/1 | €978 | €1,017 | +€39 | +4.0% |
| Total equity and liabilities | 10/49 | €448,558 | €434,965 | -€13,594 | -3.0% |
| Equity | 10/15 | €183,008 | €120,914 | -€62,094 | -33.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €223,921 | €223,921 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,213 | €2,213 | = | 0.0% |
| Distributable reserves | 133 | €219,848 | €219,848 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,113 | -€109,207 | -€62,094 | -132% |
| Amounts payable | 17/49 | €265,551 | €314,051 | +€48,500 | +18.3% |
| Amounts payable after more than one year | 17 | €201,661 | €190,221 | -€11,441 | -5.7% |
| Financial debts | 170/4 | €201,661 | €190,221 | -€11,441 | -5.7% |
| Amounts payable within one year | 42/48 | €63,889 | €121,802 | +€57,912 | +90.6% |
| Current portion of amounts payable after more than one year | 42 | €26,037 | €24,838 | -€1,199 | -4.6% |
| Trade debts | 44 | - | €57,832 | +€57,832 | |
| Suppliers | 440/4 | - | €57,832 | +€57,832 | |
| Advances received on contracts in progress | 46 | - | €27,300 | +€27,300 | |
| Taxes, remuneration and social security | 45 | €926 | €540 | -€386 | -41.7% |
| Taxes | 450/3 | €926 | €540 | -€386 | -41.7% |
| Other amounts payable | 47/48 | €36,926 | €11,292 | -€25,634 | -69.4% |
| Accrued charges and deferred income | 492/3 | - | €2,029 | +€2,029 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,385 | €55,243 | +€2,858 | +5.5% |
| Other operating charges | 640/8 | €1,971 | €3,441 | +€1,470 | +74.6% |
| Gross operating margin | 9900 | €17,888 | €5,639 | -€12,249 | -68.5% |
| Operating profit (loss) | 9901 | -€36,467 | -€53,045 | -€16,578 | -45.5% |
| Financial income | 75/76B | €692 | - | -€692 | |
| Recurring financial income | 75 | €692 | - | -€692 | |
| Financial charges | 65/66B | €11,006 | €8,800 | -€2,206 | -20.0% |
| Recurring financial charges | 65 | €11,006 | €8,800 | -€2,206 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€46,781 | -€61,845 | -€15,064 | -32.2% |
| Income taxes | 67/77 | €332 | €249 | -€83 | -25.1% |
| Profit (loss) for the period | 9904 | -€47,113 | -€62,094 | -€14,981 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,113 | -€62,094 | -€14,981 | -31.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.