BODIM: 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.
BODIM
Largest movements
- Tangible fixed assets +€10,258
up €10,258 (+25.2%), from €40,758 to €51,015
of which Other tangible fixed assets: +€6,541
- Receivables within one year -€8,102
down €8,102 (-90.5%), from €8,951 to €849
of which Other amounts receivable: -€8,279
- Cash -€2,232
down €2,232 (-32.1%), from €6,957 to €4,724
mainly Investment in fixed assets (net) (-€21,706) and Other debts (-€6,416)
- Other debts -€6,416
down €6,416 (-33.2%), from €19,323 to €12,907
- Trade debts +€4,548
up €4,548 (+66.1%), from €6,880 to €11,428
- Accrued charges and deferred income +€808
up €808 (+244.1%), from €331 to €1,139
- Gross operating margin +€2,872
up €2,872 (+21.5%), from €13,345 to €16,217
- Depreciation +€2,530
up €2,530 (+28.4%), from €8,919 to €11,449
- Financial charges +€583
up €583 (+22.1%), from €2,638 to €3,220
- Taxes -€182
down €182 (-16.7%), from €1,086 to €905
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.
Cash bridge derived
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 | €63,507 | €63,119 | -€387 | -0.6% |
| Fixed assets | 21/28 | €40,758 | €51,015 | +€10,258 | +25.2% |
| Tangible fixed assets | 22/27 | €40,758 | €51,015 | +€10,258 | +25.2% |
| Plant, machinery and equipment | 23 | €46 | €343 | +€296 | +643.0% |
| Furniture and vehicles | 24 | €3,164 | €6,584 | +€3,420 | +108.1% |
| Other tangible fixed assets | 26 | €37,548 | €44,089 | +€6,541 | +17.4% |
| Current assets | 29/58 | €22,749 | €12,104 | -€10,645 | -46.8% |
| Stocks and contracts in progress | 3 | €6,842 | €6,531 | -€311 | -4.5% |
| Stocks | 30/36 | €6,842 | €6,531 | -€311 | -4.5% |
| Amounts receivable within one year | 40/41 | €8,951 | €849 | -€8,102 | -90.5% |
| Trade receivables | 40 | €672 | €849 | +€177 | +26.3% |
| Other amounts receivable | 41 | €8,279 | €0 | -€8,279 | -100.0% |
| Cash at bank and in hand | 54/58 | €6,957 | €4,724 | -€2,232 | -32.1% |
| Total equity and liabilities | 10/49 | €63,507 | €63,119 | -€387 | -0.6% |
| Equity | 10/15 | €36,261 | €36,359 | +€98 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78 | €78 | = | 0.0% |
| Distributable reserves | 133 | €78 | €78 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,582 | €17,681 | +€98 | +0.6% |
| Amounts payable | 17/49 | €27,246 | €26,761 | -€485 | -1.8% |
| Amounts payable within one year | 42/48 | €26,915 | €25,622 | -€1,294 | -4.8% |
| Trade debts | 44 | €6,880 | €11,428 | +€4,548 | +66.1% |
| Suppliers | 440/4 | €6,880 | €11,428 | +€4,548 | +66.1% |
| Taxes, remuneration and social security | 45 | €711 | €1,287 | +€575 | +80.9% |
| Taxes | 450/3 | €711 | €1,287 | +€575 | +80.9% |
| Other amounts payable | 47/48 | €19,323 | €12,907 | -€6,416 | -33.2% |
| Accrued charges and deferred income | 492/3 | €331 | €1,139 | +€808 | +244.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,919 | €11,449 | +€2,530 | +28.4% |
| Other operating charges | 640/8 | €387 | €546 | +€158 | +40.9% |
| Gross operating margin | 9900 | €13,345 | €16,217 | +€2,872 | +21.5% |
| Operating profit (loss) | 9901 | €4,038 | €4,223 | +€185 | +4.6% |
| Financial charges | 65/66B | €2,638 | €3,220 | +€583 | +22.1% |
| Recurring financial charges | 65 | €2,638 | €3,220 | +€583 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €1,401 | €1,003 | -€398 | -28.4% |
| Income taxes | 67/77 | €1,086 | €905 | -€182 | -16.7% |
| Profit (loss) for the period | 9904 | €314 | €98 | -€216 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €314 | €98 | -€216 | -68.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.