BODHAN: 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.
BODHAN
Largest movements
- Receivables within one year -€5,941
down €5,941 (-94.4%), from €6,296 to €356
of which Other amounts receivable: -€5,766
- Cash +€3,336
up €3,336 (+34.4%), from €9,694 to €13,031
mainly Receivables within one year (+€5,941) and Other debts (+€1,364)
- Financial fixed assets +€1,600
new in 2025: €1,600
- Tax, wage and social debts -€2,018
down €2,018 (-30.5%), from €6,625 to €4,607
- Other debts +€1,364
new in 2025: €1,364
- Trade debts -€1,265
down €1,265 (-87.4%), from €1,447 to €182
- Profit (loss) carried forward +€1,256
up €1,256 (+16.6%), from €7,576 to €8,833
- Accrued charges and deferred income -€341
no longer reported in 2025 (was €341)
- Purchases and services -€3,417
down €3,417 (-9.2%), from €36,987 to €33,570
- Gross operating margin +€1,561
up €1,561 (+207%), from €754 to €2,315
- Other operating charges +€898
up €898 (+761%), from €118 to €1,016
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 | €15,991 | €14,986 | -€1,004 | -6.3% |
| Fixed assets | 21/28 | - | €1,600 | +€1,600 | |
| Financial fixed assets | 28 | - | €1,600 | +€1,600 | |
| Current assets | 29/58 | €15,991 | €13,386 | -€2,604 | -16.3% |
| Amounts receivable within one year | 40/41 | €6,296 | €356 | -€5,941 | -94.4% |
| Trade receivables | 40 | €530 | €356 | -€174 | -32.9% |
| Other amounts receivable | 41 | €5,766 | - | -€5,766 | |
| Cash at bank and in hand | 54/58 | €9,694 | €13,031 | +€3,336 | +34.4% |
| Total equity and liabilities | 10/49 | €15,991 | €14,986 | -€1,004 | -6.3% |
| Equity | 10/15 | €7,577 | €8,834 | +€1,256 | +16.6% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,576 | €8,833 | +€1,256 | +16.6% |
| Amounts payable | 17/49 | €8,413 | €6,153 | -€2,261 | -26.9% |
| Amounts payable within one year | 42/48 | €8,072 | €6,153 | -€1,919 | -23.8% |
| Trade debts | 44 | €1,447 | €182 | -€1,265 | -87.4% |
| Suppliers | 440/4 | €1,447 | €182 | -€1,265 | -87.4% |
| Taxes, remuneration and social security | 45 | €6,625 | €4,607 | -€2,018 | -30.5% |
| Taxes | 450/3 | €6,625 | €4,607 | -€2,018 | -30.5% |
| Other amounts payable | 47/48 | - | €1,364 | +€1,364 | |
| Accrued charges and deferred income | 492/3 | €341 | - | -€341 | |
| Goods, raw materials, services and sundry goods | 60/61 | €36,987 | €33,570 | -€3,417 | -9.2% |
| Other operating charges | 640/8 | €118 | €1,016 | +€898 | +761% |
| Gross operating margin | 9900 | €754 | €2,315 | +€1,561 | +207% |
| Operating profit (loss) | 9901 | €636 | €1,299 | +€663 | +104% |
| Financial charges | 65/66B | €46 | €42 | -€4 | -8.3% |
| Recurring financial charges | 65 | €46 | €42 | -€4 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €590 | €1,256 | +€667 | +113% |
| Profit (loss) for the period | 9904 | €590 | €1,256 | +€667 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €590 | €1,256 | +€667 | +113% |
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 25 October 2026 via checked.be.