BODDENGEEN: 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.
BODDENGEEN
Largest movements
- Cash +€45,425
up €45,425 (+91.9%), from €49,437 to €94,862
mainly Net result for the year (+€52,800) and Depreciation (+€10,727)
- Tangible fixed assets -€10,727
down €10,727 (-20.9%), from €51,237 to €40,510
- Receivables within one year +€7,420
up €7,420 (+20.2%), from €36,768 to €44,188
- Reserves +€52,800
up €52,800 (+63.7%), from €82,909 to €135,709
- Debts after one year -€9,817
down €9,817 (-23.9%), from €41,046 to €31,228
- Accrued charges and deferred income -€2,101
down €2,101 (-98.1%), from €2,143 to €42
- Gross operating margin -€26,645
down €26,645 (-24.6%), from €108,379 to €81,734
- Depreciation +€8,255
up €8,255 (+334.0%), from €2,472 to €10,727
- Taxes -€8,193
down €8,193 (-37.6%), from €21,764 to €13,571
- Financial charges +€1,722
up €1,722 (+371.4%), from €464 to €2,186
- Other operating charges +€1,679
up €1,679 (+218.0%), from €770 to €2,450
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €139,550 | €181,288 | +€41,738 | +29.9% |
| Fixed assets | 21/28 | €51,237 | €40,510 | -€10,727 | -20.9% |
| Tangible fixed assets | 22/27 | €51,237 | €40,510 | -€10,727 | -20.9% |
| Furniture and vehicles | 24 | €51,237 | €40,510 | -€10,727 | -20.9% |
| Current assets | 29/58 | €88,313 | €140,778 | +€52,466 | +59.4% |
| Amounts receivable within one year | 40/41 | €36,768 | €44,188 | +€7,420 | +20.2% |
| Trade receivables | 40 | €36,768 | €44,188 | +€7,420 | +20.2% |
| Cash at bank and in hand | 54/58 | €49,437 | €94,862 | +€45,425 | +91.9% |
| Deferred charges and accrued income | 490/1 | €2,107 | €1,728 | -€379 | -18.0% |
| Total equity and liabilities | 10/49 | €139,550 | €181,288 | +€41,738 | +29.9% |
| Equity | 10/15 | €83,009 | €135,809 | +€52,800 | +63.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €82,909 | €135,709 | +€52,800 | +63.7% |
| Distributable reserves | 133 | €82,909 | €135,709 | +€52,800 | +63.7% |
| Amounts payable | 17/49 | €56,541 | €45,479 | -€11,062 | -19.6% |
| Amounts payable after more than one year | 17 | €41,046 | €31,228 | -€9,817 | -23.9% |
| Financial debts | 170/4 | €41,046 | €31,228 | -€9,817 | -23.9% |
| Amounts payable within one year | 42/48 | €13,352 | €14,209 | +€856 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €9,389 | €9,817 | +€428 | +4.6% |
| Trade debts | 44 | €450 | €571 | +€121 | +26.8% |
| Suppliers | 440/4 | €450 | €571 | +€121 | +26.8% |
| Taxes, remuneration and social security | 45 | €3,514 | €3,821 | +€307 | +8.7% |
| Taxes | 450/3 | €3,514 | €3,821 | +€307 | +8.7% |
| Accrued charges and deferred income | 492/3 | €2,143 | €42 | -€2,101 | -98.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,472 | €10,727 | +€8,255 | +334.0% |
| Other operating charges | 640/8 | €770 | €2,450 | +€1,679 | +218.0% |
| Gross operating margin | 9900 | €108,379 | €81,734 | -€26,645 | -24.6% |
| Operating profit (loss) | 9901 | €105,136 | €68,557 | -€36,579 | -34.8% |
| Financial charges | 65/66B | €464 | €2,186 | +€1,722 | +371.4% |
| Recurring financial charges | 65 | €464 | €2,186 | +€1,722 | +371.4% |
| Profit (loss) for the period before taxes | 9903 | €104,672 | €66,371 | -€38,301 | -36.6% |
| Income taxes | 67/77 | €21,764 | €13,571 | -€8,193 | -37.6% |
| Profit (loss) for the period | 9904 | €82,909 | €52,800 | -€30,109 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €82,909 | €52,800 | -€30,109 | -36.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.