Bodima: 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.
What changed
Bodima
NACE 43.421, Specialised construction activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€968,403
2024 · €659,882+€308,520
Equity
€3.0m
2024 · €2.8m+€268,403
Cash
€1.8m
2024 · €1.2m+€583,838
Balance sheet total
€4.9m
2024 · €4.5m+€424,694
Largest movements
Assets
- Cash +€583,838
up €583,838 (+46.8%), from €1.2m to €1.8m
mainly Net result for the year (+€968,403) and Receivables within one year (+€373,796)
- Receivables within one year -€373,796
down €373,796 (-21.6%), from €1.7m to €1.4m
of which Trade receivables: -€407,260
- Tangible fixed assets +€346,621
up €346,621 (+57.7%), from €600,288 to €946,909
of which Furniture and vehicles: +€289,404
- Stocks and contracts -€108,502
down €108,502 (-26.7%), from €407,022 to €298,520
of which Contracts in progress: -€113,324
Equity and liabilities
- Reserves +€268,403
up €268,403 (+13.5%), from €2.0m to €2.3m
of which Distributable reserves: +€268,403
- Other debts +€200,000
up €200,000 (+28.6%), from €700,000 to €900,000
- Tax, wage and social debts -€66,782
down €66,782 (-37.6%), from €177,470 to €110,687
of which Taxes: -€51,884
Income statement
- Turnover +€1.4m
up €1.4m (+15.8%), from €8.8m to €10.2m
- Goods and materials +€472,110
up €472,110 (+24.7%), from €1.9m to €2.4m
of which Purchases: +€485,496
- Services and other goods +€182,348
up €182,348 (+11.5%), from €1.6m to €1.8m
- Staff costs +€170,245
up €170,245 (+3.7%), from €4.6m to €4.8m
- Taxes +€141,520
up €141,520 (+82.7%), from €171,085 to €312,605
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.
Result 2024
€659,882
Turnover
+€1.4m
Other operating income
+€31,277
Goods and materials
-€472,110
Services and other goods
-€182,348
Staff costs
-€170,245
Depreciation
-€46,342
Write-downs
+€87,102
Provisions
+€16,702
Other operating charges
-€507
Other operating items
-€79,897
Financial income
-€131,988
Financial charges
+€10,785
Taxes
-€141,520
Result 2025
€968,403
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.
From operations
+€1.9m
Investment
-€595,561
Financing
-€700,000
Cash 2024
€1.2m
From operations (derived)
+€1.9m
Net result for the year
+€968,403
Depreciation
+€248,940
Receivables after one year
+€20,000
Stocks and contracts
+€108,502
Receivables within one year
+€373,796
Deferred charges and accrued income
+€3,466
Provisions
+€29,217
Trade debts
+€19,700
Tax, wage and social debts
-€66,782
Advances received
-€10,000
Other debts
+€200,000
Accrued charges and deferred income
-€15,842
Investment (derived)
-€595,561
Investment in fixed assets (net)
-€595,561
Financing
-€700,000
Contributions, distributions and other
-€700,000
Cash 2025
€1.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,458,941 | €4,883,635 | +€424,694 | +9.5% |
| Fixed assets | 21/28 | €1,018,419 | €1,365,040 | +€346,621 | +34.0% |
| Tangible fixed assets | 22/27 | €600,288 | €946,909 | +€346,621 | +57.7% |
| Land and buildings | 22 | €37,069 | €118,504 | +€81,435 | +219.7% |
| Plant, machinery and equipment | 23 | €192,668 | €168,450 | -€24,218 | -12.6% |
| Furniture and vehicles | 24 | €370,551 | €659,956 | +€289,404 | +78.1% |
| Financial fixed assets | 28 | €418,131 | €418,131 | = | 0.0% |
| Affiliated companies | 280/1 | €311,000 | €311,000 | = | 0.0% |
| Participating interests | 280 | €311,000 | €311,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €107,131 | €107,131 | = | 0.0% |
| Shares | 284 | €10,550 | €10,550 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €96,581 | €96,581 | = | 0.0% |
| Current assets | 29/58 | €3,440,522 | €3,518,595 | +€78,073 | +2.3% |
| Amounts receivable after more than one year | 29 | €20,000 | €0 | -€20,000 | -100.0% |
| Other amounts receivable | 291 | €20,000 | €0 | -€20,000 | -100.0% |
| Stocks and contracts in progress | 3 | €407,022 | €298,520 | -€108,502 | -26.7% |
| Stocks | 30/36 | €177,273 | €182,095 | +€4,822 | +2.7% |
| Raw materials and consumables | 30/31 | €177,273 | €182,095 | +€4,822 | +2.7% |
| Contracts in progress | 37 | €229,749 | €116,425 | -€113,324 | -49.3% |
| Amounts receivable within one year | 40/41 | €1,734,383 | €1,360,587 | -€373,796 | -21.6% |
| Trade receivables | 40 | €1,703,076 | €1,295,816 | -€407,260 | -23.9% |
| Other amounts receivable | 41 | €31,307 | €64,772 | +€33,465 | +106.9% |
| Cash at bank and in hand | 54/58 | €1,248,146 | €1,831,984 | +€583,838 | +46.8% |
| Deferred charges and accrued income | 490/1 | €30,970 | €27,504 | -€3,466 | -11.2% |
| Total equity and liabilities | 10/49 | €4,458,941 | €4,883,635 | +€424,694 | +9.5% |
| Equity | 10/15 | €2,775,145 | €3,043,547 | +€268,403 | +9.7% |
| Contributions | 10/11 | €521,000 | €521,000 | = | 0.0% |
| Capital | 10 | €521,000 | €521,000 | = | 0.0% |
| Issued capital | 100 | €521,000 | €521,000 | = | 0.0% |
| Reserves | 13 | €1,982,216 | €2,250,618 | +€268,403 | +13.5% |
| Non-distributable reserves | 130/1 | €52,100 | €52,100 | = | 0.0% |
| Legal reserve | 130 | €52,100 | - | -€52,100 | |
| Reserves not available under the articles | 1311 | - | €52,100 | +€52,100 | |
| Distributable reserves | 133 | €1,930,116 | €2,198,518 | +€268,403 | +13.9% |
| Profit (loss) carried forward | 14 | €271,929 | €271,929 | = | 0.0% |
| Provisions and deferred taxes | 16 | €584,203 | €613,420 | +€29,217 | +5.0% |
| Provisions for liabilities and charges | 160/5 | €584,203 | €613,420 | +€29,217 | +5.0% |
| Other liabilities and charges | 164/5 | €584,203 | €613,420 | +€29,217 | +5.0% |
| Amounts payable | 17/49 | €1,099,593 | €1,226,668 | +€127,075 | +11.6% |
| Amounts payable within one year | 42/48 | €1,075,401 | €1,218,318 | +€142,917 | +13.3% |
| Trade debts | 44 | €187,931 | €207,631 | +€19,700 | +10.5% |
| Suppliers | 440/4 | €187,931 | €207,631 | +€19,700 | +10.5% |
| Advances received on contracts in progress | 46 | €10,000 | - | -€10,000 | |
| Taxes, remuneration and social security | 45 | €177,470 | €110,687 | -€66,782 | -37.6% |
| Taxes | 450/3 | €51,884 | - | -€51,884 | |
| Remuneration and social security | 454/9 | €125,586 | €110,687 | -€14,898 | -11.9% |
| Other amounts payable | 47/48 | €700,000 | €900,000 | +€200,000 | +28.6% |
| Accrued charges and deferred income | 492/3 | €24,192 | €8,350 | -€15,842 | -65.5% |
| Operating income | 70/76A | €9,099,860 | €10,438,851 | +€1.3m | +14.7% |
| Turnover | 70 | €8,806,905 | €10,194,517 | +€1.4m | +15.8% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€33,427 | -€113,324 | -€79,897 | -239.0% |
| Other operating income | 74 | €326,381 | €357,658 | +€31,277 | +9.6% |
| Operating charges | 60/66A | €8,482,186 | €9,249,934 | +€767,748 | +9.1% |
| Goods for resale, raw materials and consumables | 60 | €1,908,917 | €2,381,027 | +€472,110 | +24.7% |
| Purchases | 600/8 | €1,900,352 | €2,385,849 | +€485,496 | +25.5% |
| Change in stocks: decrease (increase) | 609 | €8,565 | -€4,822 | -€13,387 | |
| Services and other goods | 61 | €1,590,085 | €1,772,433 | +€182,348 | +11.5% |
| Remuneration, social security and pensions | 62 | €4,595,666 | €4,765,911 | +€170,245 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202,598 | €248,940 | +€46,342 | +22.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €51,929 | -€35,172 | -€87,102 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €45,919 | €29,217 | -€16,702 | -36.4% |
| Other operating charges | 640/8 | €87,072 | €87,579 | +€507 | +0.6% |
| Operating profit (loss) | 9901 | €617,674 | €1,188,917 | +€571,243 | +92.5% |
| Financial income | 75/76B | €246,958 | €114,971 | -€131,988 | -53.4% |
| Recurring financial income | 75 | €246,958 | €114,971 | -€131,988 | -53.4% |
| Income from financial fixed assets | 750 | €221,657 | €101,563 | -€120,094 | -54.2% |
| Income from current assets | 751 | €7,742 | €2,356 | -€5,386 | -69.6% |
| Other financial income | 752/9 | €17,559 | €11,051 | -€6,508 | -37.1% |
| Financial charges | 65/66B | €33,665 | €22,880 | -€10,785 | -32.0% |
| Recurring financial charges | 65 | €33,665 | €22,880 | -€10,785 | -32.0% |
| Debt charges | 650 | €11,136 | €9,676 | -€1,460 | -13.1% |
| Other financial charges | 652/9 | €22,529 | €13,204 | -€9,325 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €830,967 | €1,281,008 | +€450,040 | +54.2% |
| Income taxes | 67/77 | €171,085 | €312,605 | +€141,520 | +82.7% |
| Taxes | 670/3 | €171,085 | €312,605 | +€141,520 | +82.7% |
| Profit (loss) for the period | 9904 | €659,882 | €968,403 | +€308,520 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €659,882 | €968,403 | +€308,520 | +46.8% |
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 29 September 2026 via checked.be.