BODIS: 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.
BODIS
Largest movements
- Cash +€268,053
up €268,053 (+40.7%), from €658,296 to €926,349
mainly Net result for the year (+€647,875) and Trade debts (+€223,559)
- Receivables within one year +€120,761
up €120,761 (+88.3%), from €136,754 to €257,515
of which Other amounts receivable: +€133,475
- Tangible fixed assets -€91,751
down €91,751 (-8.6%), from €1.1m to €968,968
of which Other tangible fixed assets: -€46,249
- Deferred charges and accrued income +€57,059
up €57,059 (+3904.2%), from €1,461 to €58,520
- Trade debts +€223,559
up €223,559 (+17.7%), from €1.3m to €1.5m
- Reserves +€193,660
up €193,660 (+63.3%), from €306,053 to €499,713
of which Tax-exempt reserves: +€193,660
- Short-term financial debts -€126,360
no longer reported in 2025 (was €126,360)
- Other debts +€89,765
up €89,765 (+20.0%), from €449,340 to €539,105
- Gross operating margin +€216,514
up €216,514 (+11.4%), from €1.9m to €2.1m
- Staff costs +€71,706
up €71,706 (+7.7%), from €935,526 to €1.0m
- Write-downs -€55,581
no longer reported in 2025 (was €55,581)
- Taxes +€41,793
up €41,793 (+23.9%), from €174,657 to €216,450
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 | €2,508,093 | €2,877,927 | +€369,834 | +14.7% |
| Fixed assets | 21/28 | €1,063,209 | €971,458 | -€91,751 | -8.6% |
| Tangible fixed assets | 22/27 | €1,060,719 | €968,968 | -€91,751 | -8.6% |
| Plant, machinery and equipment | 23 | €747,955 | €709,007 | -€38,947 | -5.2% |
| Furniture and vehicles | 24 | €21,882 | €15,326 | -€6,555 | -30.0% |
| Other tangible fixed assets | 26 | €290,883 | €244,634 | -€46,249 | -15.9% |
| Financial fixed assets | 28 | €2,490 | €2,490 | = | 0.0% |
| Current assets | 29/58 | €1,444,884 | €1,906,469 | +€461,585 | +31.9% |
| Stocks and contracts in progress | 3 | €648,373 | €664,085 | +€15,713 | +2.4% |
| Stocks | 30/36 | €648,373 | €664,085 | +€15,713 | +2.4% |
| Amounts receivable within one year | 40/41 | €136,754 | €257,515 | +€120,761 | +88.3% |
| Trade receivables | 40 | €115,032 | €102,318 | -€12,714 | -11.1% |
| Other amounts receivable | 41 | €21,722 | €155,197 | +€133,475 | +614.5% |
| Cash at bank and in hand | 54/58 | €658,296 | €926,349 | +€268,053 | +40.7% |
| Deferred charges and accrued income | 490/1 | €1,461 | €58,520 | +€57,059 | +3904.2% |
| Total equity and liabilities | 10/49 | €2,508,093 | €2,877,927 | +€369,834 | +14.7% |
| Equity | 10/15 | €485,288 | €676,912 | +€191,625 | +39.5% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €306,053 | €499,713 | +€193,660 | +63.3% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Tax-exempt reserves | 132 | €338 | €193,998 | +€193,660 | +57321.3% |
| Distributable reserves | 133 | €293,321 | €293,321 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,788 | €22,002 | +€4,215 | +23.7% |
| Investment grants | 15 | €37,500 | €31,250 | -€6,250 | -16.7% |
| Amounts payable | 17/49 | €2,022,805 | €2,201,015 | +€178,209 | +8.8% |
| Amounts payable within one year | 42/48 | €2,019,718 | €2,197,925 | +€178,208 | +8.8% |
| Financial debts | 43 | €126,360 | - | -€126,360 | |
| Credit institutions | 430/8 | €126,360 | - | -€126,360 | |
| Trade debts | 44 | €1,264,902 | €1,488,461 | +€223,559 | +17.7% |
| Suppliers | 440/4 | €1,264,902 | €1,488,461 | +€223,559 | +17.7% |
| Taxes, remuneration and social security | 45 | €179,116 | €170,359 | -€8,757 | -4.9% |
| Taxes | 450/3 | €68,792 | €38,256 | -€30,537 | -44.4% |
| Remuneration and social security | 454/9 | €110,323 | €132,103 | +€21,780 | +19.7% |
| Other amounts payable | 47/48 | €449,340 | €539,105 | +€89,765 | +20.0% |
| Accrued charges and deferred income | 492/3 | €3,088 | €3,089 | +€2 | +0.1% |
| Remuneration, social security and pensions | 62 | €935,526 | €1,007,232 | +€71,706 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €215,317 | €213,042 | -€2,275 | -1.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €55,581 | - | -€55,581 | |
| Other operating charges | 640/8 | €4,464 | €165 | -€4,299 | -96.3% |
| Gross operating margin | 9900 | €1,901,663 | €2,118,177 | +€216,514 | +11.4% |
| Operating profit (loss) | 9901 | €690,775 | €897,738 | +€206,962 | +30.0% |
| Financial income | 75/76B | €7,004 | €12,713 | +€5,709 | +81.5% |
| Recurring financial income | 75 | €7,004 | €12,713 | +€5,709 | +81.5% |
| Financial charges | 65/66B | €52,301 | €46,127 | -€6,174 | -11.8% |
| Recurring financial charges | 65 | €52,301 | €46,127 | -€6,174 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €645,479 | €864,324 | +€218,846 | +33.9% |
| Income taxes | 67/77 | €174,657 | €216,450 | +€41,793 | +23.9% |
| Profit (loss) for the period | 9904 | €470,822 | €647,875 | +€177,053 | +37.6% |
| Transfer to tax-exempt reserves | 689 | - | €193,660 | +€193,660 | |
| Profit (loss) for the period to be appropriated | 9905 | €470,822 | €454,215 | -€16,607 | -3.5% |
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 2 October 2026 via checked.be.