BODI: what changed
Two fiscal 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.
BODI
Largest movements
- Stocks and contracts -€1.3m
no longer reported in 2024 (was €1.3m)
- Current investments -€1.0m
down €1.0m (-43.6%), from €2.3m to €1.3m
- Cash +€806,941
up €806,941 (+111.4%), from €724,492 to €1.5m
mainly Stocks and contracts (+€1.3m) and Current investments (+€1.0m)
- Receivables within one year +€118,639
up €118,639 (+118.5%), from €100,130 to €218,770
of which Other amounts receivable: +€156,788
- Tangible fixed assets -€75,694
down €75,694 (-14.6%), from €518,855 to €443,161
of which Land and buildings: -€42,330
- Profit (loss) carried forward -€971,783
down €971,783, from €959,744 to -€12,039
- Reserves -€358,706
down €358,706 (-10.5%), from €3.4m to €3.0m
of which Distributable reserves: -€356,846
- Other debts +€333,171
new in 2024: €333,171
- Trade debts -€259,141
down €259,141 (-98.1%), from €264,028 to €4,886
- Tax, wage and social debts -€192,359
down €192,359 (-92.6%), from €207,766 to €15,406
of which Taxes: -€176,211
- Gross operating margin -€1.3m
down €1.3m (-98.4%), from €1.4m to €22,273
- Taxes -€346,110
no longer reported in 2024 (was €346,110)
- Staff costs -€98,359
no longer reported in 2024 (was €98,359)
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,970,152 | €3,486,951 | -€1.5m | -29.8% |
| Fixed assets | 21/28 | €519,030 | €443,161 | -€75,869 | -14.6% |
| Tangible fixed assets | 22/27 | €518,855 | €443,161 | -€75,694 | -14.6% |
| Land and buildings | 22 | €485,106 | €442,776 | -€42,330 | -8.7% |
| Plant, machinery and equipment | 23 | €1,549 | - | -€1,549 | |
| Furniture and vehicles | 24 | €23,278 | €385 | -€22,893 | -98.3% |
| Other tangible fixed assets | 26 | €8,923 | - | -€8,923 | |
| Financial fixed assets | 28 | €175 | - | -€175 | |
| Current assets | 29/58 | €4,451,122 | €3,043,790 | -€1.4m | -31.6% |
| Stocks and contracts in progress | 3 | €1,330,873 | - | -€1.3m | |
| Stocks | 30/36 | €1,330,873 | - | -€1.3m | |
| Amounts receivable within one year | 40/41 | €100,130 | €218,770 | +€118,639 | +118.5% |
| Trade receivables | 40 | €53,826 | €15,678 | -€38,148 | -70.9% |
| Other amounts receivable | 41 | €46,304 | €203,092 | +€156,788 | +338.6% |
| Current investments | 50/53 | €2,295,627 | €1,293,587 | -€1.0m | -43.6% |
| Cash at bank and in hand | 54/58 | €724,492 | €1,531,434 | +€806,941 | +111.4% |
| Total equity and liabilities | 10/49 | €4,970,152 | €3,486,951 | -€1.5m | -29.8% |
| Equity | 10/15 | €4,366,780 | €3,034,804 | -€1.3m | -30.5% |
| Contributions | 10/11 | €6,200 | €4,713 | -€1,487 | -24.0% |
| Capital | 10 | €6,200 | €4,713 | -€1,487 | -24.0% |
| Issued capital | 100 | €18,600 | €14,136 | -€4,464 | -24.0% |
| Uncalled capital | 101 | €12,400 | €9,423 | -€2,977 | -24.0% |
| Reserves | 13 | €3,400,836 | €3,042,130 | -€358,706 | -10.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €3,398,976 | €3,042,130 | -€356,846 | -10.5% |
| Profit (loss) carried forward | 14 | €959,744 | -€12,039 | -€971,783 | |
| Amounts payable | 17/49 | €603,372 | €452,147 | -€151,225 | -25.1% |
| Amounts payable after more than one year | 17 | €98,684 | €65,789 | -€32,895 | -33.3% |
| Financial debts | 170/4 | €98,684 | €65,789 | -€32,895 | -33.3% |
| Amounts payable within one year | 42/48 | €504,688 | €386,358 | -€118,330 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €32,895 | €32,895 | = | 0.0% |
| Trade debts | 44 | €264,028 | €4,886 | -€259,141 | -98.1% |
| Suppliers | 440/4 | €264,028 | €4,886 | -€259,141 | -98.1% |
| Taxes, remuneration and social security | 45 | €207,766 | €15,406 | -€192,359 | -92.6% |
| Taxes | 450/3 | €191,617 | €15,406 | -€176,211 | -92.0% |
| Remuneration and social security | 454/9 | €16,148 | - | -€16,148 | |
| Other amounts payable | 47/48 | - | €333,171 | +€333,171 | |
| Remuneration, social security and pensions | 62 | €98,359 | - | -€98,359 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,934 | €42,440 | -€12,494 | -22.7% |
| Other operating charges | 640/8 | €7,223 | €4,414 | -€2,809 | -38.9% |
| Gross operating margin | 9900 | €1,362,630 | €22,273 | -€1.3m | -98.4% |
| Operating profit (loss) | 9901 | €1,202,114 | -€24,581 | -€1.2m | |
| Financial income | 75/76B | €24,215 | €18,770 | -€5,445 | -22.5% |
| Recurring financial income | 75 | €24,215 | €18,770 | -€5,445 | -22.5% |
| Financial charges | 65/66B | €8,754 | €6,228 | -€2,527 | -28.9% |
| Recurring financial charges | 65 | €8,754 | €6,228 | -€2,527 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €1,217,575 | -€12,039 | -€1.2m | |
| Income taxes | 67/77 | €346,110 | - | -€346,110 | |
| Profit (loss) for the period | 9904 | €871,465 | -€12,039 | -€883,504 | |
| Profit (loss) for the period to be appropriated | 9905 | €871,465 | -€12,039 | -€883,504 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.