BODHI: 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.
BODHI
Largest movements
- Receivables within one year +€20,281
up €20,281 (+143%), from €14,218 to €34,499
of which Other amounts receivable: +€16,234
- Cash +€16,042
up €16,042 (+167%), from €9,599 to €25,641
mainly Net result for the year (+€31,773) and Tax, wage and social debts (+€16,963)
- Tangible fixed assets -€8,929
down €8,929 (-3.1%), from €288,943 to €280,014
of which Land and buildings: -€7,365
- Reserves +€23,100
up €23,100 (+23.3%), from €99,000 to €122,100
- Debts after one year -€18,833
down €18,833 (-10.7%), from €175,250 to €156,417
- Tax, wage and social debts +€16,963
up €16,963 (+283%), from €5,987 to €22,950
- Trade debts +€6,232
up €6,232 (+605%), from €1,029 to €7,261
- Gross operating margin +€34,402
up €34,402 (+121%), from €28,453 to €62,855
- Taxes +€7,733
up €7,733 (+259%), from €2,987 to €10,720
- Depreciation +€2,328
up €2,328 (+18.5%), from €12,597 to €14,924
- Write-downs -€1,176
down €1,176 (-100%), from €1,176 to €0
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 | €316,832 | €343,282 | +€26,450 | +8.3% |
| Fixed assets | 21/28 | €289,565 | €280,637 | -€8,929 | -3.1% |
| Tangible fixed assets | 22/27 | €288,943 | €280,014 | -€8,929 | -3.1% |
| Land and buildings | 22 | €277,167 | €269,801 | -€7,365 | -2.7% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €11,776 | €10,213 | -€1,563 | -13.3% |
| Financial fixed assets | 28 | €623 | €623 | = | 0.0% |
| Current assets | 29/58 | €27,267 | €62,645 | +€35,379 | +130% |
| Amounts receivable within one year | 40/41 | €14,218 | €34,499 | +€20,281 | +143% |
| Trade receivables | 40 | €12,206 | €16,252 | +€4,047 | +33.2% |
| Other amounts receivable | 41 | €2,013 | €18,247 | +€16,234 | +807% |
| Cash at bank and in hand | 54/58 | €9,599 | €25,641 | +€16,042 | +167% |
| Deferred charges and accrued income | 490/1 | €3,449 | €2,505 | -€944 | -27.4% |
| Total equity and liabilities | 10/49 | €316,832 | €343,282 | +€26,450 | +8.3% |
| Equity | 10/15 | €105,647 | €128,790 | +€23,143 | +21.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €99,000 | €122,100 | +€23,100 | +23.3% |
| Distributable reserves | 133 | €99,000 | €122,100 | +€23,100 | +23.3% |
| Profit (loss) carried forward | 14 | €450 | €493 | +€43 | +9.5% |
| Amounts payable | 17/49 | €211,185 | €214,492 | +€3,307 | +1.6% |
| Amounts payable after more than one year | 17 | €175,250 | €156,417 | -€18,833 | -10.7% |
| Financial debts | 170/4 | €175,250 | €156,417 | -€18,833 | -10.7% |
| Amounts payable within one year | 42/48 | €35,758 | €57,929 | +€22,171 | +62.0% |
| Current portion of amounts payable after more than one year | 42 | €18,833 | €18,833 | = | 0.0% |
| Trade debts | 44 | €1,029 | €7,261 | +€6,232 | +605% |
| Suppliers | 440/4 | €1,029 | €7,261 | +€6,232 | +605% |
| Taxes, remuneration and social security | 45 | €5,987 | €22,950 | +€16,963 | +283% |
| Taxes | 450/3 | €5,987 | €22,950 | +€16,963 | +283% |
| Other amounts payable | 47/48 | €9,908 | €8,884 | -€1,024 | -10.3% |
| Accrued charges and deferred income | 492/3 | €177 | €147 | -€31 | -17.2% |
| Non-recurring operating income | 76A | €501 | €0 | -€501 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,597 | €14,924 | +€2,328 | +18.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,176 | €0 | -€1,176 | -100% |
| Other operating charges | 640/8 | €2,578 | €2,052 | -€526 | -20.4% |
| Gross operating margin | 9900 | €28,453 | €62,855 | +€34,402 | +121% |
| Operating profit (loss) | 9901 | €12,103 | €45,879 | +€33,776 | +279% |
| Financial income | 75/76B | €2 | €10 | +€8 | +372% |
| Recurring financial income | 75 | €2 | €10 | +€8 | +372% |
| Financial charges | 65/66B | €3,600 | €3,396 | -€204 | -5.7% |
| Recurring financial charges | 65 | €3,600 | €3,396 | -€204 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €8,505 | €42,493 | +€33,988 | +400% |
| Income taxes | 67/77 | €2,987 | €10,720 | +€7,733 | +259% |
| Profit (loss) for the period | 9904 | €5,518 | €31,773 | +€26,255 | +476% |
| Profit (loss) for the period to be appropriated | 9905 | €5,518 | €31,773 | +€26,255 | +476% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.