BODEMS AECK: 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.
BODEMS AECK
Largest movements
- Current investments -€900,000
no longer reported in 2024 (was €900,000)
- Cash +€502,471
up €502,471 (+574.7%), from €87,439 to €589,910
mainly Current investments (+€900,000) and Debts after one year (+€113,872)
- Tangible fixed assets +€143,289
up €143,289 (+404.7%), from €35,407 to €178,696
of which Plant, machinery and equipment: +€167,343
- Other debts -€249,597
down €249,597 (-55.4%), from €450,139 to €200,542
- Reserves -€136,994
down €136,994 (-16.9%), from €810,691 to €673,697
of which Distributable reserves: -€136,994
- Debts after one year +€113,872
new in 2024: €113,872
- Current portion of long-term debt +€17,217
new in 2024: €17,217
- Gross operating margin -€31,990
down €31,990 (-31.1%), from €103,016 to €71,026
- Taxes -€18,278
down €18,278 (-79.6%), from €22,956 to €4,678
- Financial income -€6,615
down €6,615 (-32.1%), from €20,628 to €14,013
- Depreciation -€4,590
down €4,590 (-30.3%), from €15,124 to €10,534
- Other operating charges +€2,711
up €2,711 (+153.4%), from €1,768 to €4,479
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 | €1,335,384 | €1,082,318 | -€253,066 | -19.0% |
| Fixed assets | 21/28 | €35,407 | €178,696 | +€143,289 | +404.7% |
| Tangible fixed assets | 22/27 | €35,407 | €178,696 | +€143,289 | +404.7% |
| Plant, machinery and equipment | 23 | - | €167,343 | +€167,343 | |
| Furniture and vehicles | 24 | €35,407 | €11,353 | -€24,054 | -67.9% |
| Current assets | 29/58 | €1,299,977 | €903,622 | -€396,355 | -30.5% |
| Stocks and contracts in progress | 3 | €269,731 | €270,892 | +€1,161 | +0.4% |
| Stocks | 30/36 | €269,731 | €270,892 | +€1,161 | +0.4% |
| Amounts receivable within one year | 40/41 | €41,147 | €42,820 | +€1,673 | +4.1% |
| Trade receivables | 40 | €34,376 | €35,595 | +€1,219 | +3.5% |
| Other amounts receivable | 41 | €6,771 | €7,225 | +€454 | +6.7% |
| Current investments | 50/53 | €900,000 | - | -€900,000 | |
| Cash at bank and in hand | 54/58 | €87,439 | €589,910 | +€502,471 | +574.7% |
| Deferred charges and accrued income | 490/1 | €1,660 | - | -€1,660 | |
| Total equity and liabilities | 10/49 | €1,335,384 | €1,082,318 | -€253,066 | -19.0% |
| Equity | 10/15 | €872,691 | €735,697 | -€136,994 | -15.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €810,691 | €673,697 | -€136,994 | -16.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €785,741 | €648,747 | -€136,994 | -17.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €462,693 | €346,621 | -€116,072 | -25.1% |
| Amounts payable after more than one year | 17 | - | €113,872 | +€113,872 | |
| Financial debts | 170/4 | - | €113,872 | +€113,872 | |
| Amounts payable within one year | 42/48 | €462,693 | €232,749 | -€229,944 | -49.7% |
| Current portion of amounts payable after more than one year | 42 | - | €17,217 | +€17,217 | |
| Trade debts | 44 | €1,979 | €13,990 | +€12,011 | +607.0% |
| Suppliers | 440/4 | €1,979 | €13,990 | +€12,011 | +607.0% |
| Taxes, remuneration and social security | 45 | €10,575 | €1,000 | -€9,575 | -90.5% |
| Taxes | 450/3 | €7,450 | €1,000 | -€6,450 | -86.6% |
| Remuneration and social security | 454/9 | €3,125 | - | -€3,125 | |
| Other amounts payable | 47/48 | €450,139 | €200,542 | -€249,597 | -55.4% |
| Non-recurring operating income | 76A | €522 | - | -€522 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,124 | €10,534 | -€4,590 | -30.3% |
| Other operating charges | 640/8 | €1,768 | €4,479 | +€2,711 | +153.4% |
| Gross operating margin | 9900 | €103,016 | €71,026 | -€31,990 | -31.1% |
| Operating profit (loss) | 9901 | €86,125 | €56,013 | -€30,112 | -35.0% |
| Financial income | 75/76B | €20,628 | €14,013 | -€6,615 | -32.1% |
| Recurring financial income | 75 | €20,628 | €14,013 | -€6,615 | -32.1% |
| Financial charges | 65/66B | €290 | €2,342 | +€2,052 | +708.0% |
| Recurring financial charges | 65 | €290 | €2,342 | +€2,052 | +708.0% |
| Profit (loss) for the period before taxes | 9903 | €106,463 | €67,684 | -€38,779 | -36.4% |
| Income taxes | 67/77 | €22,956 | €4,678 | -€18,278 | -79.6% |
| Profit (loss) for the period | 9904 | €83,506 | €63,006 | -€20,500 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €83,506 | €63,006 | -€20,500 | -24.5% |
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 2 October 2026 via checked.be.