BODENTS: 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.
BODENTS
Largest movements
- Receivables within one year -€11,706
down €11,706 (-33.2%), from €35,237 to €23,530
of which Trade receivables: -€12,300
- Tangible fixed assets -€3,407
down €3,407 (-30.0%), from €11,360 to €7,953
- Reserves -€43,092
down €43,092 (-28.0%), from €153,971 to €110,879
- Profit (loss) carried forward +€34,076
up €34,076, from -€34,076 to €0
- Advances received -€8,400
down €8,400 (-70.0%), from €12,000 to €3,600
- Tax, wage and social debts +€1,768
new in 2025: €1,768
of which Remuneration and social security: +€1,425
- Gross operating margin +€6,964
up €6,964 (+57.7%), from -€12,066 to -€5,103
- Other operating charges +€1,833
up €1,833 (+1593.8%), from €115 to €1,948
- Taxes +€343
new in 2025: €343
- Financial income -€320
down €320 (-8.6%), from €3,740 to €3,420
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 | €138,542 | €122,500 | -€16,042 | -11.6% |
| Fixed assets | 21/28 | €17,787 | €13,380 | -€4,407 | -24.8% |
| Intangible fixed assets | 21 | €6,427 | €5,427 | -€1,000 | -15.6% |
| Tangible fixed assets | 22/27 | €11,360 | €7,953 | -€3,407 | -30.0% |
| Plant, machinery and equipment | 23 | €11,360 | €7,953 | -€3,407 | -30.0% |
| Current assets | 29/58 | €120,755 | €109,120 | -€11,635 | -9.6% |
| Amounts receivable after more than one year | 29 | €85,000 | €85,000 | = | 0.0% |
| Trade receivables | 290 | €85,000 | €0 | -€85,000 | -100.0% |
| Other amounts receivable | 291 | - | €85,000 | +€85,000 | |
| Amounts receivable within one year | 40/41 | €35,237 | €23,530 | -€11,706 | -33.2% |
| Trade receivables | 40 | €12,300 | €0 | -€12,300 | -100.0% |
| Other amounts receivable | 41 | €22,937 | €23,530 | +€594 | +2.6% |
| Cash at bank and in hand | 54/58 | €518 | €589 | +€71 | +13.7% |
| Total equity and liabilities | 10/49 | €138,542 | €122,500 | -€16,042 | -11.6% |
| Equity | 10/15 | €125,895 | €116,879 | -€9,016 | -7.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €153,971 | €110,879 | -€43,092 | -28.0% |
| Distributable reserves | 133 | €153,971 | €110,879 | -€43,092 | -28.0% |
| Profit (loss) carried forward | 14 | -€34,076 | €0 | +€34,076 | |
| Amounts payable | 17/49 | €12,647 | €5,621 | -€7,026 | -55.6% |
| Amounts payable within one year | 42/48 | €12,647 | €5,621 | -€7,026 | -55.6% |
| Trade debts | 44 | €647 | €253 | -€395 | -60.9% |
| Suppliers | 440/4 | €647 | €253 | -€395 | -60.9% |
| Advances received on contracts in progress | 46 | €12,000 | €3,600 | -€8,400 | -70.0% |
| Taxes, remuneration and social security | 45 | - | €1,768 | +€1,768 | |
| Taxes | 450/3 | - | €343 | +€343 | |
| Remuneration and social security | 454/9 | - | €1,425 | +€1,425 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,407 | €4,407 | = | 0.0% |
| Other operating charges | 640/8 | €115 | €1,948 | +€1,833 | +1593.8% |
| Gross operating margin | 9900 | -€12,066 | -€5,103 | +€6,964 | +57.7% |
| Operating profit (loss) | 9901 | -€16,589 | -€11,458 | +€5,131 | +30.9% |
| Financial income | 75/76B | €3,740 | €3,420 | -€320 | -8.6% |
| Recurring financial income | 75 | €3,740 | €3,420 | -€320 | -8.6% |
| Financial charges | 65/66B | €710 | €635 | -€75 | -10.5% |
| Recurring financial charges | 65 | €710 | €635 | -€75 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,558 | -€8,673 | +€4,886 | +36.0% |
| Income taxes | 67/77 | - | €343 | +€343 | |
| Profit (loss) for the period | 9904 | -€13,558 | -€9,016 | +€4,542 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,558 | -€9,016 | +€4,542 | +33.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.