BODB: what changed
Two fiscal 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.
BODB
Largest movements
- Tangible fixed assets -€10,350
down €10,350 (-30.2%), from €34,248 to €23,898
of which Leasing and similar rights: -€9,611
- Cash +€10,240
up €10,240 (+135.8%), from €7,540 to €17,780
mainly Net result for the year (+€17,716) and Depreciation (+€10,350)
- Reserves +€109,331
up €109,331 (+5878.0%), from €1,860 to €111,191
- Profit (loss) carried forward -€91,615
no longer reported in 2025 (was €91,615)
- Debts after one year -€9,350
down €9,350 (-41.0%), from €22,797 to €13,447
- Tax, wage and social debts -€4,373
down €4,373 (-22.7%), from €19,300 to €14,927
- Trade debts -€2,561
down €2,561 (-87.0%), from €2,944 to €383
- Gross operating margin -€4,544
down €4,544 (-12.7%), from €35,888 to €31,344
- Taxes -€1,367
down €1,367 (-20.2%), from €6,759 to €5,392
- Financial charges -€1,357
down €1,357 (-50.2%), from €2,702 to €1,345
- Other operating charges -€952
down €952 (-26.8%), from €3,547 to €2,595
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 | €161,975 | €161,699 | -€276 | -0.2% |
| Fixed assets | 21/28 | €34,248 | €23,898 | -€10,350 | -30.2% |
| Tangible fixed assets | 22/27 | €34,248 | €23,898 | -€10,350 | -30.2% |
| Furniture and vehicles | 24 | €1,517 | €777 | -€739 | -48.7% |
| Leasing and similar rights | 25 | €32,732 | €23,120 | -€9,611 | -29.4% |
| Current assets | 29/58 | €127,727 | €137,801 | +€10,074 | +7.9% |
| Amounts receivable within one year | 40/41 | €116,121 | €115,989 | -€132 | -0.1% |
| Trade receivables | 40 | €8,948 | - | -€8,948 | |
| Other amounts receivable | 41 | €107,173 | €115,989 | +€8,816 | +8.2% |
| Cash at bank and in hand | 54/58 | €7,540 | €17,780 | +€10,240 | +135.8% |
| Deferred charges and accrued income | 490/1 | €4,066 | €4,032 | -€34 | -0.8% |
| Total equity and liabilities | 10/49 | €161,975 | €161,699 | -€276 | -0.2% |
| Equity | 10/15 | €105,875 | €123,591 | +€17,716 | +16.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €111,191 | +€109,331 | +5878.0% |
| Distributable reserves | 133 | €1,860 | €111,191 | +€109,331 | +5878.0% |
| Profit (loss) carried forward | 14 | €91,615 | - | -€91,615 | |
| Amounts payable | 17/49 | €56,100 | €38,108 | -€17,993 | -32.1% |
| Amounts payable after more than one year | 17 | €22,797 | €13,447 | -€9,350 | -41.0% |
| Financial debts | 170/4 | €22,797 | €13,447 | -€9,350 | -41.0% |
| Amounts payable within one year | 42/48 | €33,303 | €24,661 | -€8,643 | -26.0% |
| Current portion of amounts payable after more than one year | 42 | €11,058 | €9,350 | -€1,708 | -15.4% |
| Trade debts | 44 | €2,944 | €383 | -€2,561 | -87.0% |
| Suppliers | 440/4 | €2,944 | €383 | -€2,561 | -87.0% |
| Taxes, remuneration and social security | 45 | €19,300 | €14,927 | -€4,373 | -22.7% |
| Taxes | 450/3 | €19,300 | €14,927 | -€4,373 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,312 | €10,350 | +€38 | +0.4% |
| Other operating charges | 640/8 | €3,547 | €2,595 | -€952 | -26.8% |
| Gross operating margin | 9900 | €35,888 | €31,344 | -€4,544 | -12.7% |
| Operating profit (loss) | 9901 | €22,030 | €18,399 | -€3,631 | -16.5% |
| Financial income | 75/76B | €6,168 | €6,054 | -€114 | -1.8% |
| Recurring financial income | 75 | €6,168 | €6,054 | -€114 | -1.8% |
| Financial charges | 65/66B | €2,702 | €1,345 | -€1,357 | -50.2% |
| Recurring financial charges | 65 | €2,702 | €1,345 | -€1,357 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | €25,496 | €23,109 | -€2,387 | -9.4% |
| Income taxes | 67/77 | €6,759 | €5,392 | -€1,367 | -20.2% |
| Profit (loss) for the period | 9904 | €18,737 | €17,716 | -€1,021 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,737 | €17,716 | -€1,021 | -5.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.