BODHIAC: 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.
BODHIAC
Largest movements
- Cash +€6,456
up €6,456 (+51.1%), from €12,627 to €19,083
mainly Net result for the year (+€8,602) and Tax, wage and social debts (+€3,023)
- Receivables within one year +€5,980
up €5,980 (+67.4%), from €8,874 to €14,854
of which Trade receivables: +€4,517
- Intangible fixed assets -€839
down €839 (-88.0%), from €953 to €114
- Formation expenses -€446
down €446 (-100.0%), from €447 to €0
- Reserves +€8,602
up €8,602 (+240%), from €3,578 to €12,181
- Tax, wage and social debts +€3,023
up €3,023 (+111%), from €2,713 to €5,736
- Trade debts -€1,336
down €1,336 (-89.3%), from €1,496 to €160
- Short-term financial debts +€871
new in 2025: €871
- Gross operating margin +€7,675
up €7,675 (+112%), from €6,845 to €14,519
- Taxes +€2,488
up €2,488 (+337%), from €739 to €3,227
- Other operating charges -€649
down €649 (-65.6%), from €989 to €340
- Financial charges -€611
down €611 (-35.7%), from €1,711 to €1,101
- Depreciation +€429
up €429 (+50.1%), from €856 to €1,285
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 | €22,901 | €34,051 | +€11,150 | +48.7% |
| Formation expenses | 20 | €447 | €0 | -€446 | -100.0% |
| Fixed assets | 21/28 | €953 | €114 | -€839 | -88.0% |
| Intangible fixed assets | 21 | €953 | €114 | -€839 | -88.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Current assets | 29/58 | €21,501 | €33,936 | +€12,435 | +57.8% |
| Amounts receivable within one year | 40/41 | €8,874 | €14,854 | +€5,980 | +67.4% |
| Trade receivables | 40 | €8,874 | €13,391 | +€4,517 | +50.9% |
| Other amounts receivable | 41 | - | €1,462 | +€1,462 | |
| Cash at bank and in hand | 54/58 | €12,627 | €19,083 | +€6,456 | +51.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €22,901 | €34,051 | +€11,150 | +48.7% |
| Equity | 10/15 | €18,578 | €27,181 | +€8,602 | +46.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €3,578 | €12,181 | +€8,602 | +240% |
| Distributable reserves | 133 | €3,578 | €12,181 | +€8,602 | +240% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €4,323 | €6,870 | +€2,548 | +58.9% |
| Amounts payable within one year | 42/48 | €4,323 | €6,870 | +€2,548 | +58.9% |
| Financial debts | 43 | - | €871 | +€871 | |
| Credit institutions | 430/8 | - | €871 | +€871 | |
| Trade debts | 44 | €1,496 | €160 | -€1,336 | -89.3% |
| Suppliers | 440/4 | €1,496 | €160 | -€1,336 | -89.3% |
| Taxes, remuneration and social security | 45 | €2,713 | €5,736 | +€3,023 | +111% |
| Taxes | 450/3 | €2,713 | €5,736 | +€3,023 | +111% |
| Other amounts payable | 47/48 | €113 | €104 | -€9 | -8.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €856 | €1,285 | +€429 | +50.1% |
| Other operating charges | 640/8 | €989 | €340 | -€649 | -65.6% |
| Gross operating margin | 9900 | €6,845 | €14,519 | +€7,675 | +112% |
| Operating profit (loss) | 9901 | €4,999 | €12,894 | +€7,894 | +158% |
| Financial income | 75/76B | €0 | €36 | +€36 | |
| Recurring financial income | 75 | €0 | €36 | +€36 | |
| Financial charges | 65/66B | €1,711 | €1,101 | -€611 | -35.7% |
| Recurring financial charges | 65 | €1,711 | €1,101 | -€611 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €3,288 | €11,829 | +€8,541 | +260% |
| Income taxes | 67/77 | €739 | €3,227 | +€2,488 | +337% |
| Profit (loss) for the period | 9904 | €2,549 | €8,602 | +€6,053 | +237% |
| Profit (loss) for the period to be appropriated | 9905 | €2,549 | €8,602 | +€6,053 | +237% |
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 20 October 2026 via checked.be.