Bodem & Groen: 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.
Bodem & Groen
Largest movements
- Stocks and contracts -€48,315
down €48,315 (-75.3%), from €64,124 to €15,809
- Receivables within one year +€20,632
up €20,632 (+33.2%), from €62,153 to €82,785
of which Trade receivables: +€30,806
- Tangible fixed assets -€11,736
down €11,736 (-23.1%), from €50,849 to €39,113
of which Furniture and vehicles: -€10,079
- Intangible fixed assets -€8,106
down €8,106 (-15.7%), from €51,614 to €43,508
- Cash +€2,599
up €2,599 (+52.5%), from €4,948 to €7,547
mainly Stocks and contracts (+€48,315) and Depreciation (+€24,217)
- Trade debts -€39,211
down €39,211 (-81.8%), from €47,935 to €8,724
- Debts after one year -€8,725
down €8,725 (-13.0%), from €67,225 to €58,500
- Short-term financial debts -€5,082
down €5,082 (-100%), from €5,082 to €0
- Tax, wage and social debts +€3,109
up €3,109, from €0 to €3,109
- Other debts +€2,994
up €2,994 (+14.7%), from €20,379 to €23,373
- Gross operating margin +€3,291
up €3,291 (+9.6%), from €34,238 to €37,530
- Depreciation +€2,020
up €2,020 (+9.1%), from €22,197 to €24,217
- Financial charges +€1,779
up €1,779 (+211%), from €845 to €2,624
- Taxes -€570
down €570 (-13.4%), from €4,240 to €3,671
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 | €237,017 | €189,850 | -€47,167 | -19.9% |
| Fixed assets | 21/28 | €102,463 | €82,621 | -€19,842 | -19.4% |
| Intangible fixed assets | 21 | €51,614 | €43,508 | -€8,106 | -15.7% |
| Tangible fixed assets | 22/27 | €50,849 | €39,113 | -€11,736 | -23.1% |
| Plant, machinery and equipment | 23 | €16,112 | €14,455 | -€1,657 | -10.3% |
| Furniture and vehicles | 24 | €34,737 | €24,658 | -€10,079 | -29.0% |
| Current assets | 29/58 | €134,554 | €107,230 | -€27,324 | -20.3% |
| Stocks and contracts in progress | 3 | €64,124 | €15,809 | -€48,315 | -75.3% |
| Stocks | 30/36 | €64,124 | €15,809 | -€48,315 | -75.3% |
| Amounts receivable within one year | 40/41 | €62,153 | €82,785 | +€20,632 | +33.2% |
| Trade receivables | 40 | €45,706 | €76,512 | +€30,806 | +67.4% |
| Other amounts receivable | 41 | €16,447 | €6,273 | -€10,174 | -61.9% |
| Cash at bank and in hand | 54/58 | €4,948 | €7,547 | +€2,599 | +52.5% |
| Deferred charges and accrued income | 490/1 | €3,329 | €1,089 | -€2,240 | -67.3% |
| Total equity and liabilities | 10/49 | €237,017 | €189,850 | -€47,167 | -19.9% |
| Equity | 10/15 | €86,343 | €85,912 | -€431 | -0.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €83,329 | €83,329 | = | 0.0% |
| Distributable reserves | 133 | €83,329 | €83,329 | = | 0.0% |
| Profit (loss) carried forward | 14 | €514 | €83 | -€431 | -83.9% |
| Amounts payable | 17/49 | €150,674 | €103,939 | -€46,736 | -31.0% |
| Amounts payable after more than one year | 17 | €67,225 | €58,500 | -€8,725 | -13.0% |
| Financial debts | 170/4 | €67,225 | €58,500 | -€8,725 | -13.0% |
| Amounts payable within one year | 42/48 | €83,449 | €43,931 | -€39,518 | -47.4% |
| Current portion of amounts payable after more than one year | 42 | €10,053 | €8,725 | -€1,328 | -13.2% |
| Financial debts | 43 | €5,082 | €0 | -€5,082 | -100% |
| Credit institutions | 430/8 | €5,082 | €0 | -€5,082 | -100% |
| Trade debts | 44 | €47,935 | €8,724 | -€39,211 | -81.8% |
| Suppliers | 440/4 | €47,935 | €8,724 | -€39,211 | -81.8% |
| Taxes, remuneration and social security | 45 | €0 | €3,109 | +€3,109 | |
| Taxes | 450/3 | €0 | €3,109 | +€3,109 | |
| Other amounts payable | 47/48 | €20,379 | €23,373 | +€2,994 | +14.7% |
| Accrued charges and deferred income | 492/3 | - | €1,508 | +€1,508 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,197 | €24,217 | +€2,020 | +9.1% |
| Other operating charges | 640/8 | €1,750 | €1,764 | +€14 | +0.8% |
| Gross operating margin | 9900 | €34,238 | €37,530 | +€3,291 | +9.6% |
| Operating profit (loss) | 9901 | €10,292 | €11,549 | +€1,257 | +12.2% |
| Financial income | 75/76B | €307 | €15 | -€292 | -95.1% |
| Recurring financial income | 75 | €307 | €15 | -€292 | -95.1% |
| Financial charges | 65/66B | €845 | €2,624 | +€1,779 | +211% |
| Recurring financial charges | 65 | €845 | €2,624 | +€1,779 | +211% |
| Profit (loss) for the period before taxes | 9903 | €9,754 | €8,940 | -€814 | -8.3% |
| Income taxes | 67/77 | €4,240 | €3,671 | -€570 | -13.4% |
| Profit (loss) for the period | 9904 | €5,514 | €5,269 | -€244 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,514 | €5,269 | -€244 | -4.4% |
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 28 October 2026 via checked.be.