BODEPO: 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.
BODEPO
Largest movements
- Receivables within one year +€34,641
up €34,641 (+19.2%), from €180,670 to €215,311
- Reserves +€27,109
up €27,109 (+8.9%), from €302,999 to €330,108
of which Distributable reserves: +€27,109
- Gross operating margin +€4,215
up €4,215 (+9.1%), from €46,133 to €50,348
- Financial charges +€1,523
up €1,523 (+20.3%), from €7,511 to €9,034
- Taxes +€1,194
up €1,194 (+9.6%), from €12,422 to €13,616
- Other operating charges -€1,065
down €1,065 (-64.4%), from €1,654 to €588
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 | €977,036 | €1,011,555 | +€34,520 | +3.5% |
| Fixed assets | 21/28 | €790,086 | €790,086 | = | 0.0% |
| Financial fixed assets | 28 | €790,086 | €790,086 | = | 0.0% |
| Current assets | 29/58 | €186,950 | €221,469 | +€34,520 | +18.5% |
| Stocks and contracts in progress | 3 | €5,955 | €5,955 | = | 0.0% |
| Stocks | 30/36 | €5,955 | €5,955 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €180,670 | €215,311 | +€34,641 | +19.2% |
| Other amounts receivable | 41 | €180,670 | €215,311 | +€34,641 | +19.2% |
| Cash at bank and in hand | 54/58 | €28 | €0 | -€28 | -100.0% |
| Deferred charges and accrued income | 490/1 | €298 | €204 | -€94 | -31.6% |
| Total equity and liabilities | 10/49 | €977,036 | €1,011,555 | +€34,520 | +3.5% |
| Equity | 10/15 | €321,599 | €348,708 | +€27,109 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €302,999 | €330,108 | +€27,109 | +8.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €301,139 | €328,248 | +€27,109 | +9.0% |
| Amounts payable | 17/49 | €655,437 | €662,848 | +€7,410 | +1.1% |
| Amounts payable within one year | 42/48 | €648,186 | €654,962 | +€6,776 | +1.0% |
| Financial debts | 43 | €5,164 | €7,540 | +€2,376 | +46.0% |
| Credit institutions | 430/8 | €5,164 | €7,540 | +€2,376 | +46.0% |
| Trade debts | 44 | €0 | €139 | +€139 | |
| Suppliers | 440/4 | €0 | €139 | +€139 | |
| Taxes, remuneration and social security | 45 | €15,334 | €16,456 | +€1,122 | +7.3% |
| Taxes | 450/3 | €15,334 | €16,456 | +€1,122 | +7.3% |
| Other amounts payable | 47/48 | €627,689 | €630,828 | +€3,139 | +0.5% |
| Accrued charges and deferred income | 492/3 | €7,251 | €7,885 | +€634 | +8.7% |
| Other operating charges | 640/8 | €1,654 | €588 | -€1,065 | -64.4% |
| Gross operating margin | 9900 | €46,133 | €50,348 | +€4,215 | +9.1% |
| Operating profit (loss) | 9901 | €44,479 | €49,759 | +€5,280 | +11.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €7,511 | €9,034 | +€1,523 | +20.3% |
| Recurring financial charges | 65 | €7,511 | €9,034 | +€1,523 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €36,968 | €40,725 | +€3,757 | +10.2% |
| Income taxes | 67/77 | €12,422 | €13,616 | +€1,194 | +9.6% |
| Profit (loss) for the period | 9904 | €24,546 | €27,109 | +€2,563 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,546 | €27,109 | +€2,563 | +10.4% |
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.