BODEUX LYDIA: 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.
BODEUX LYDIA
Largest movements
- Receivables within one year +€206,759
up €206,759 (+37.4%), from €552,752 to €759,511
of which Other amounts receivable: +€189,122
- Cash +€48,287
up €48,287 (+201%), from €24,007 to €72,294
mainly Contributions, distributions and other (+€158,223) and Provisions (+€69,322)
- Reserves +€207,965
up €207,965 (+23.5%), from €886,577 to €1.1m
of which Tax-exempt reserves: +€207,965
- Provisions +€69,322
up €69,322 (+52.1%), from €133,177 to €202,499
- Tax, wage and social debts -€32,748
down €32,748 (-100%), from €32,748 to €0
- Other debts +€25,490
up €25,490 (+5.4%), from €471,885 to €497,375
- Gross operating margin +€168,921
up €168,921 (+93.5%), from €180,685 to €349,606
- Taxes -€29,785
down €29,785 (-96.5%), from €30,850 to €1,065
- Depreciation +€13,125
up €13,125 (+27.0%), from €48,697 to €61,822
- Purchases and services -€5,950
down €5,950 (-9.2%), from €65,004 to €59,054
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 | €1,845,166 | €2,113,471 | +€268,305 | +14.5% |
| Fixed assets | 21/28 | €1,268,407 | €1,281,665 | +€13,258 | +1.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,268,407 | €1,281,665 | +€13,258 | +1.0% |
| Land and buildings | 22 | €1,267,421 | €1,281,054 | +€13,633 | +1.1% |
| Plant, machinery and equipment | 23 | €986 | €611 | -€375 | -38.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €576,759 | €831,805 | +€255,046 | +44.2% |
| Amounts receivable within one year | 40/41 | €552,752 | €759,511 | +€206,759 | +37.4% |
| Trade receivables | 40 | €0 | €17,638 | +€17,638 | |
| Other amounts receivable | 41 | €552,752 | €741,873 | +€189,122 | +34.2% |
| Cash at bank and in hand | 54/58 | €24,007 | €72,294 | +€48,287 | +201% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €1,845,166 | €2,113,471 | +€268,305 | +14.5% |
| Equity | 10/15 | €1,203,596 | €1,413,597 | +€210,001 | +17.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €886,577 | €1,094,542 | +€207,965 | +23.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €399,530 | €607,495 | +€207,965 | +52.1% |
| Distributable reserves | 133 | €480,847 | €480,847 | = | 0.0% |
| Profit (loss) carried forward | 14 | €255,019 | €257,055 | +€2,036 | +0.8% |
| Provisions and deferred taxes | 16 | €133,177 | €202,499 | +€69,322 | +52.1% |
| Deferred taxes | 168 | €133,177 | €202,499 | +€69,322 | +52.1% |
| Amounts payable | 17/49 | €508,393 | €497,375 | -€11,018 | -2.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €508,393 | €497,375 | -€11,018 | -2.2% |
| Trade debts | 44 | €3,761 | €0 | -€3,761 | -100% |
| Suppliers | 440/4 | €3,761 | €0 | -€3,761 | -100% |
| Taxes, remuneration and social security | 45 | €32,748 | €0 | -€32,748 | -100% |
| Taxes | 450/3 | €32,748 | - | -€32,748 | |
| Other amounts payable | 47/48 | €471,885 | €497,375 | +€25,490 | +5.4% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €65,004 | €59,054 | -€5,950 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,697 | €61,822 | +€13,125 | +27.0% |
| Other operating charges | 640/8 | €7,221 | €7,747 | +€526 | +7.3% |
| Gross operating margin | 9900 | €180,685 | €349,606 | +€168,921 | +93.5% |
| Operating profit (loss) | 9901 | €124,767 | €280,037 | +€155,270 | +124% |
| Financial income | 75/76B | €1,576 | €509 | -€1,067 | -67.7% |
| Recurring financial income | 75 | €1,576 | €509 | -€1,067 | -67.7% |
| Financial charges | 65/66B | €263 | €158 | -€105 | -40.1% |
| Recurring financial charges | 65 | €263 | €158 | -€105 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €126,080 | €280,388 | +€154,308 | +122% |
| Transfer from deferred taxes | 780 | €9,790 | €9,790 | = | 0.0% |
| Transfer to deferred taxes | 680 | - | €237,334 | +€237,334 | |
| Income taxes | 67/77 | €30,850 | €1,065 | -€29,785 | -96.5% |
| Profit (loss) for the period | 9904 | €105,019 | €51,778 | -€53,241 | -50.7% |
| Transfer from tax-exempt reserves | 789 | €29,369 | €29,369 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | - | €79,111 | +€79,111 | |
| Profit (loss) for the period to be appropriated | 9905 | €134,388 | €2,036 | -€132,352 | -98.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.