Bodin: 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.
Bodin
Largest movements
- Cash -€8,592
down €8,592 (-39.2%), from €21,941 to €13,350
mainly Receivables within one year (-€7,568) and Investment in fixed assets (net) (-€3,057)
- Receivables within one year +€7,568
up €7,568, from €0 to €7,568
of which Trade receivables: +€5,882
- Tangible fixed assets +€2,652
new in 2025: €2,652
- Receivables after one year -€1,374
down €1,374 (-5.4%), from €25,566 to €24,192
- Reserves +€1,907
up €1,907 (+4.6%), from €41,162 to €43,069
- Tax, wage and social debts -€1,215
down €1,215 (-36.8%), from €3,299 to €2,085
- Other debts -€946
down €946 (-97.5%), from €970 to €24
- Trade debts +€506
up €506 (+669%), from €76 to €581
- Gross operating margin -€6,123
down €6,123 (-51.4%), from €11,922 to €5,799
- Taxes -€1,465
down €1,465 (-64.3%), from €2,279 to €814
- Staff costs -€528
down €528 (-26.0%), from €2,032 to €1,504
- Depreciation +€405
new in 2025: €405
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 | €47,507 | €47,762 | +€255 | +0.5% |
| Fixed assets | 21/28 | - | €2,652 | +€2,652 | |
| Tangible fixed assets | 22/27 | - | €2,652 | +€2,652 | |
| Furniture and vehicles | 24 | - | €2,652 | +€2,652 | |
| Current assets | 29/58 | €47,507 | €45,110 | -€2,397 | -5.0% |
| Amounts receivable after more than one year | 29 | €25,566 | €24,192 | -€1,374 | -5.4% |
| Other amounts receivable | 291 | €25,566 | €24,192 | -€1,374 | -5.4% |
| Amounts receivable within one year | 40/41 | €0 | €7,568 | +€7,568 | |
| Trade receivables | 40 | €0 | €5,882 | +€5,882 | |
| Other amounts receivable | 41 | €0 | €1,686 | +€1,686 | |
| Cash at bank and in hand | 54/58 | €21,941 | €13,350 | -€8,592 | -39.2% |
| Total equity and liabilities | 10/49 | €47,507 | €47,762 | +€255 | +0.5% |
| Equity | 10/15 | €43,162 | €45,069 | +€1,907 | +4.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €41,162 | €43,069 | +€1,907 | +4.6% |
| Distributable reserves | 133 | €41,162 | €43,069 | +€1,907 | +4.6% |
| Amounts payable | 17/49 | €4,345 | €2,693 | -€1,652 | -38.0% |
| Amounts payable within one year | 42/48 | €4,345 | €2,693 | -€1,652 | -38.0% |
| Current portion of amounts payable after more than one year | 42 | - | €3 | +€3 | |
| Trade debts | 44 | €76 | €581 | +€506 | +669% |
| Suppliers | 440/4 | €76 | €581 | +€506 | +669% |
| Taxes, remuneration and social security | 45 | €3,299 | €2,085 | -€1,215 | -36.8% |
| Taxes | 450/3 | €3,299 | €2,085 | -€1,215 | -36.8% |
| Other amounts payable | 47/48 | €970 | €24 | -€946 | -97.5% |
| Remuneration, social security and pensions | 62 | €2,032 | €1,504 | -€528 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €405 | +€405 | |
| Other operating charges | 640/8 | €1,094 | €1,079 | -€15 | -1.4% |
| Gross operating margin | 9900 | €11,922 | €5,799 | -€6,123 | -51.4% |
| Operating profit (loss) | 9901 | €8,796 | €2,811 | -€5,985 | -68.0% |
| Financial income | 75/76B | €0 | €10 | +€10 | |
| Recurring financial income | 75 | €0 | €10 | +€10 | |
| Financial charges | 65/66B | €93 | €100 | +€7 | +7.4% |
| Recurring financial charges | 65 | €93 | €100 | +€7 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €8,702 | €2,721 | -€5,982 | -68.7% |
| Income taxes | 67/77 | €2,279 | €814 | -€1,465 | -64.3% |
| Profit (loss) for the period | 9904 | €6,423 | €1,907 | -€4,516 | -70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,423 | €1,907 | -€4,516 | -70.3% |
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 24 October 2026 via checked.be.