BODEA: 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.
BODEA
Largest movements
- Cash -€38,090
down €38,090 (-25.6%), from €148,745 to €110,655
mainly Contributions, distributions and other (-€111,765) and Investment in fixed assets (net) (-€7,607)
- Tangible fixed assets +€6,393
up €6,393 (+349.2%), from €1,831 to €8,224
- Receivables after one year -€6,300
down €6,300 (-17.9%), from €35,175 to €28,875
- Profit (loss) carried forward -€47,816
down €47,816 (-94.9%), from €50,388 to €2,572
- Tax, wage and social debts +€14,819
up €14,819 (+44.4%), from €33,363 to €48,182
of which Taxes: +€16,579
- Other debts -€5,000
down €5,000 (-5.0%), from €100,000 to €95,000
- Gross operating margin +€18,489
up €18,489 (+28.9%), from €63,958 to €82,447
- Taxes +€3,439
up €3,439 (+24.5%), from €14,023 to €17,461
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 | €185,751 | €147,754 | -€37,997 | -20.5% |
| Fixed assets | 21/28 | €1,831 | €8,224 | +€6,393 | +349.2% |
| Tangible fixed assets | 22/27 | €1,831 | €8,224 | +€6,393 | +349.2% |
| Furniture and vehicles | 24 | €1,831 | €8,224 | +€6,393 | +349.2% |
| Current assets | 29/58 | €183,920 | €139,530 | -€44,390 | -24.1% |
| Amounts receivable after more than one year | 29 | €35,175 | €28,875 | -€6,300 | -17.9% |
| Trade receivables | 290 | €35,175 | €28,875 | -€6,300 | -17.9% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €148,745 | €110,655 | -€38,090 | -25.6% |
| Total equity and liabilities | 10/49 | €185,751 | €147,754 | -€37,997 | -20.5% |
| Equity | 10/15 | €52,388 | €4,572 | -€47,816 | -91.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,388 | €2,572 | -€47,816 | -94.9% |
| Amounts payable | 17/49 | €133,363 | €143,182 | +€9,819 | +7.4% |
| Amounts payable within one year | 42/48 | €133,363 | €143,182 | +€9,819 | +7.4% |
| Taxes, remuneration and social security | 45 | €33,363 | €48,182 | +€14,819 | +44.4% |
| Taxes | 450/3 | €31,603 | €48,182 | +€16,579 | +52.5% |
| Remuneration and social security | 454/9 | €1,760 | €0 | -€1,760 | -100.0% |
| Other amounts payable | 47/48 | €100,000 | €95,000 | -€5,000 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €531 | €1,214 | +€682 | +128.5% |
| Other operating charges | 640/8 | €390 | €440 | +€50 | +12.8% |
| Gross operating margin | 9900 | €63,958 | €82,447 | +€18,489 | +28.9% |
| Operating profit (loss) | 9901 | €63,037 | €80,793 | +€17,757 | +28.2% |
| Financial income | 75/76B | €769 | €769 | = | 0.0% |
| Recurring financial income | 75 | €769 | €769 | = | 0.0% |
| Financial charges | 65/66B | €74 | €152 | +€78 | +106.1% |
| Recurring financial charges | 65 | €74 | €152 | +€78 | +106.1% |
| Profit (loss) for the period before taxes | 9903 | €63,732 | €81,410 | +€17,679 | +27.7% |
| Income taxes | 67/77 | €14,023 | €17,461 | +€3,439 | +24.5% |
| Profit (loss) for the period | 9904 | €49,709 | €63,949 | +€14,240 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,709 | €63,949 | +€14,240 | +28.6% |
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 12 October 2026 via checked.be.