BODETRANS: 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.
BODETRANS
Largest movements
- Tangible fixed assets -€213,422
down €213,422 (-55.6%), from €383,942 to €170,520
of which Leasing and similar rights: -€174,818
- Current investments +€105,000
new in 2026: €105,000
- Receivables within one year -€50,679
down €50,679 (-52.8%), from €96,059 to €45,380
of which Trade receivables: -€50,781
- Cash -€45,334
down €45,334 (-51.9%), from €87,364 to €42,029
mainly Debts after one year (-€120,513) and Current investments (-€105,000)
- Debts after one year -€120,513
down €120,513 (-28.3%), from €426,135 to €305,623
of which Financial debts: -€150,963
- Trade debts -€49,938
down €49,938 (-71.8%), from €69,589 to €19,651
- Current portion of long-term debt -€31,401
down €31,401 (-49.4%), from €63,515 to €32,113
- Profit (loss) carried forward +€10,535
up €10,535 (+27.9%), from -€37,749 to -€27,214
- Tax, wage and social debts -€7,807
down €7,807 (-95.8%), from €8,150 to €343
- Gross operating margin +€16,044
up €16,044 (+16.2%), from €98,948 to €114,992
- Depreciation +€14,500
up €14,500 (+18.6%), from €78,002 to €92,502
- Financial income +€1,565
up €1,565 (+1,627%), from €96 to €1,661
- Financial charges -€1,528
down €1,528 (-14.6%), from €10,494 to €8,965
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €595,006 | €394,284 | -€200,722 | -33.7% |
| Fixed assets | 21/28 | €384,212 | €170,790 | -€213,422 | -55.5% |
| Tangible fixed assets | 22/27 | €383,942 | €170,520 | -€213,422 | -55.6% |
| Furniture and vehicles | 24 | €119,526 | €80,921 | -€38,604 | -32.3% |
| Leasing and similar rights | 25 | €264,417 | €89,599 | -€174,818 | -66.1% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €210,794 | €223,494 | +€12,700 | +6.0% |
| Stocks and contracts in progress | 3 | €11,079 | €15,378 | +€4,299 | +38.8% |
| Stocks | 30/36 | €11,079 | €15,378 | +€4,299 | +38.8% |
| Amounts receivable within one year | 40/41 | €96,059 | €45,380 | -€50,679 | -52.8% |
| Trade receivables | 40 | €96,041 | €45,260 | -€50,781 | -52.9% |
| Other amounts receivable | 41 | €18 | €120 | +€102 | +569% |
| Current investments | 50/53 | - | €105,000 | +€105,000 | |
| Cash at bank and in hand | 54/58 | €87,364 | €42,029 | -€45,334 | -51.9% |
| Deferred charges and accrued income | 490/1 | €16,292 | €15,706 | -€586 | -3.6% |
| Total equity and liabilities | 10/49 | €595,006 | €394,284 | -€200,722 | -33.7% |
| Equity | 10/15 | €24,251 | €34,786 | +€10,535 | +43.4% |
| 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% |
| Profit (loss) carried forward | 14 | -€37,749 | -€27,214 | +€10,535 | +27.9% |
| Amounts payable | 17/49 | €570,755 | €359,498 | -€211,258 | -37.0% |
| Amounts payable after more than one year | 17 | €426,135 | €305,623 | -€120,513 | -28.3% |
| Financial debts | 170/4 | €181,668 | €30,705 | -€150,963 | -83.1% |
| Other amounts payable | 178/9 | €244,468 | €274,918 | +€30,450 | +12.5% |
| Amounts payable within one year | 42/48 | €142,972 | €53,773 | -€89,199 | -62.4% |
| Current portion of amounts payable after more than one year | 42 | €63,515 | €32,113 | -€31,401 | -49.4% |
| Trade debts | 44 | €69,589 | €19,651 | -€49,938 | -71.8% |
| Suppliers | 440/4 | €69,589 | €19,651 | -€49,938 | -71.8% |
| Taxes, remuneration and social security | 45 | €8,150 | €343 | -€7,807 | -95.8% |
| Taxes | 450/3 | €8,150 | €343 | -€7,807 | -95.8% |
| Other amounts payable | 47/48 | €1,718 | €1,666 | -€52 | -3.0% |
| Accrued charges and deferred income | 492/3 | €1,648 | €102 | -€1,546 | -93.8% |
| Non-recurring operating income | 76A | - | €3,481 | +€3,481 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,002 | €92,502 | +€14,500 | +18.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €426 | +€426 | |
| Other operating charges | 640/8 | €2,778 | €2,559 | -€220 | -7.9% |
| Gross operating margin | 9900 | €98,948 | €114,992 | +€16,044 | +16.2% |
| Operating profit (loss) | 9901 | €18,168 | €19,505 | +€1,337 | +7.4% |
| Financial income | 75/76B | €96 | €1,661 | +€1,565 | +1,627% |
| Recurring financial income | 75 | €96 | €1,661 | +€1,565 | +1,627% |
| Financial charges | 65/66B | €10,494 | €8,965 | -€1,528 | -14.6% |
| Recurring financial charges | 65 | €10,494 | €8,965 | -€1,528 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €7,770 | €12,201 | +€4,431 | +57.0% |
| Profit (loss) for the period | 9904 | €7,770 | €12,201 | +€4,431 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,770 | €12,201 | +€4,431 | +57.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.