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
- Tangible fixed assets -€14,302
down €14,302 (-30.4%), from €47,102 to €32,800
of which Plant, machinery and equipment: -€9,964
- Receivables within one year +€7,936
up €7,936 (+12,400%), from €64 to €8,000
of which Trade receivables: +€8,000
- Cash -€4,993
down €4,993 (-96.0%), from €5,201 to €208
mainly Debts after one year (-€8,970) and Receivables within one year (-€7,936)
- Stocks and contracts -€1,954
no longer reported in 2025 (was €1,954)
- Debts after one year -€8,970
down €8,970 (-71.8%), from €12,499 to €3,529
- Other debts -€2,932
down €2,932 (-10.8%), from €27,083 to €24,151
- Trade debts -€2,738
down €2,738 (-75.5%), from €3,627 to €889
- Profit (loss) carried forward +€628
up €628 (+67.9%), from €925 to €1,553
- Gross operating margin +€7,388
up €7,388 (+79.9%), from €9,241 to €16,629
- Depreciation +€7,083
up €7,083 (+98.1%), from €7,219 to €14,302
- Other operating charges -€236
down €236 (-19.2%), from €1,230 to €994
- Taxes +€168
up €168 (+111%), from €152 to €320
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 | €54,925 | €41,374 | -€13,551 | -24.7% |
| Formation expenses | 20 | €604 | €366 | -€238 | -39.4% |
| Fixed assets | 21/28 | €47,102 | €32,800 | -€14,302 | -30.4% |
| Tangible fixed assets | 22/27 | €47,102 | €32,800 | -€14,302 | -30.4% |
| Plant, machinery and equipment | 23 | €23,096 | €13,132 | -€9,964 | -43.1% |
| Furniture and vehicles | 24 | €24,006 | €19,668 | -€4,338 | -18.1% |
| Current assets | 29/58 | €7,219 | €8,208 | +€989 | +13.7% |
| Stocks and contracts in progress | 3 | €1,954 | - | -€1,954 | |
| Stocks | 30/36 | €1,954 | - | -€1,954 | |
| Amounts receivable within one year | 40/41 | €64 | €8,000 | +€7,936 | +12,400% |
| Trade receivables | 40 | - | €8,000 | +€8,000 | |
| Other amounts receivable | 41 | €64 | - | -€64 | |
| Cash at bank and in hand | 54/58 | €5,201 | €208 | -€4,993 | -96.0% |
| Total equity and liabilities | 10/49 | €54,925 | €41,374 | -€13,551 | -24.7% |
| Equity | 10/15 | €1,955 | €2,616 | +€661 | +33.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €30 | €63 | +€33 | +110% |
| Non-distributable reserves | 130/1 | €30 | €63 | +€33 | +110% |
| Reserves not available under the articles | 1311 | €30 | €63 | +€33 | +110% |
| Profit (loss) carried forward | 14 | €925 | €1,553 | +€628 | +67.9% |
| Amounts payable | 17/49 | €52,970 | €38,758 | -€14,212 | -26.8% |
| Amounts payable after more than one year | 17 | €12,499 | €3,529 | -€8,970 | -71.8% |
| Financial debts | 170/4 | €12,499 | €3,529 | -€8,970 | -71.8% |
| Amounts payable within one year | 42/48 | €40,471 | €35,229 | -€5,242 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €8,864 | €8,971 | +€107 | +1.2% |
| Trade debts | 44 | €3,627 | €889 | -€2,738 | -75.5% |
| Suppliers | 440/4 | €3,627 | €889 | -€2,738 | -75.5% |
| Taxes, remuneration and social security | 45 | €897 | €1,218 | +€321 | +35.8% |
| Taxes | 450/3 | €897 | €1,218 | +€321 | +35.8% |
| Other amounts payable | 47/48 | €27,083 | €24,151 | -€2,932 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,219 | €14,302 | +€7,083 | +98.1% |
| Other operating charges | 640/8 | €1,230 | €994 | -€236 | -19.2% |
| Gross operating margin | 9900 | €9,241 | €16,629 | +€7,388 | +79.9% |
| Operating profit (loss) | 9901 | €792 | €1,333 | +€541 | +68.3% |
| Financial charges | 65/66B | €392 | €352 | -€40 | -10.2% |
| Recurring financial charges | 65 | €392 | €352 | -€40 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €400 | €981 | +€581 | +145% |
| Income taxes | 67/77 | €152 | €320 | +€168 | +111% |
| Profit (loss) for the period | 9904 | €248 | €661 | +€413 | +167% |
| Profit (loss) for the period to be appropriated | 9905 | €248 | €661 | +€413 | +167% |
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 13 October 2026 via checked.be.