BODDEZ-ROOSENS: 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.
BODDEZ-ROOSENS
Largest movements
- Receivables within one year -€26,310
down €26,310 (-49.4%), from €53,234 to €26,924
of which Trade receivables: -€33,429
- Tangible fixed assets -€16,312
down €16,312 (-21.0%), from €77,492 to €61,180
of which Plant, machinery and equipment: -€23,765
- Cash -€8,597
down €8,597 (-14.8%), from €57,978 to €49,381
mainly Debts after one year (-€29,402) and Trade debts (-€26,549)
- Intangible fixed assets -€5,000
down €5,000 (-14.3%), from €35,000 to €30,000
- Stocks and contracts +€2,573
up €2,573 (+77.0%), from €3,340 to €5,912
- Debts after one year -€29,402
down €29,402 (-39.1%), from €75,256 to €45,854
- Trade debts -€26,549
down €26,549 (-58.6%), from €45,339 to €18,790
- Other debts +€20,000
up €20,000, from €0 to €20,000
- Tax, wage and social debts -€12,071
down €12,071 (-37.3%), from €32,340 to €20,269
of which Remuneration and social security: -€9,395
- Reserves -€7,000
down €7,000 (-13.4%), from €52,100 to €45,100
- Staff costs +€15,074
up €15,074 (+23.3%), from €64,794 to €79,868
- Gross operating margin +€8,883
up €8,883 (+6.7%), from €132,500 to €141,383
- Depreciation +€3,652
up €3,652 (+10.7%), from €33,998 to €37,650
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 | €230,076 | €177,125 | -€52,951 | -23.0% |
| Fixed assets | 21/28 | €112,492 | €91,180 | -€21,312 | -18.9% |
| Intangible fixed assets | 21 | €35,000 | €30,000 | -€5,000 | -14.3% |
| Tangible fixed assets | 22/27 | €77,492 | €61,180 | -€16,312 | -21.0% |
| Plant, machinery and equipment | 23 | €76,160 | €52,394 | -€23,765 | -31.2% |
| Furniture and vehicles | 24 | €1,332 | €8,786 | +€7,453 | +559% |
| Current assets | 29/58 | €117,584 | €85,945 | -€31,639 | -26.9% |
| Stocks and contracts in progress | 3 | €3,340 | €5,912 | +€2,573 | +77.0% |
| Stocks | 30/36 | €3,340 | €5,912 | +€2,573 | +77.0% |
| Amounts receivable within one year | 40/41 | €53,234 | €26,924 | -€26,310 | -49.4% |
| Trade receivables | 40 | €50,408 | €16,978 | -€33,429 | -66.3% |
| Other amounts receivable | 41 | €2,827 | €9,946 | +€7,119 | +252% |
| Cash at bank and in hand | 54/58 | €57,978 | €49,381 | -€8,597 | -14.8% |
| Deferred charges and accrued income | 490/1 | €3,031 | €3,727 | +€695 | +22.9% |
| Total equity and liabilities | 10/49 | €230,076 | €177,125 | -€52,951 | -23.0% |
| Equity | 10/15 | €57,128 | €50,477 | -€6,652 | -11.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,100 | €45,100 | -€7,000 | -13.4% |
| Distributable reserves | 133 | €52,100 | €45,100 | -€7,000 | -13.4% |
| Profit (loss) carried forward | 14 | €28 | €377 | +€348 | +1,229% |
| Amounts payable | 17/49 | €172,947 | €126,648 | -€46,299 | -26.8% |
| Amounts payable after more than one year | 17 | €75,256 | €45,854 | -€29,402 | -39.1% |
| Financial debts | 170/4 | €75,256 | €45,854 | -€29,402 | -39.1% |
| Amounts payable within one year | 42/48 | €97,692 | €80,794 | -€16,897 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €20,012 | €20,402 | +€390 | +1.9% |
| Financial debts | 43 | - | €1,333 | +€1,333 | |
| Credit institutions | 430/8 | - | €1,333 | +€1,333 | |
| Trade debts | 44 | €45,339 | €18,790 | -€26,549 | -58.6% |
| Suppliers | 440/4 | €45,339 | €18,790 | -€26,549 | -58.6% |
| Taxes, remuneration and social security | 45 | €32,340 | €20,269 | -€12,071 | -37.3% |
| Taxes | 450/3 | €8,032 | €5,356 | -€2,676 | -33.3% |
| Remuneration and social security | 454/9 | €24,308 | €14,913 | -€9,395 | -38.6% |
| Other amounts payable | 47/48 | €0 | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €64,794 | €79,868 | +€15,074 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,998 | €37,650 | +€3,652 | +10.7% |
| Other operating charges | 640/8 | €1,964 | €1,794 | -€170 | -8.7% |
| Gross operating margin | 9900 | €132,500 | €141,383 | +€8,883 | +6.7% |
| Operating profit (loss) | 9901 | €31,745 | €22,071 | -€9,674 | -30.5% |
| Financial income | 75/76B | €1 | €190 | +€189 | +17,033% |
| Recurring financial income | 75 | €1 | €190 | +€189 | +17,033% |
| Financial charges | 65/66B | €3,483 | €2,880 | -€602 | -17.3% |
| Recurring financial charges | 65 | €3,483 | €2,880 | -€602 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €28,264 | €19,381 | -€8,882 | -31.4% |
| Income taxes | 67/77 | €6,836 | €6,033 | -€803 | -11.7% |
| Profit (loss) for the period | 9904 | €21,428 | €13,348 | -€8,080 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,428 | €13,348 | -€8,080 | -37.7% |
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 26 October 2026 via checked.be.