BODITEC: 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.
BODITEC
Largest movements
- Cash +€41,338
up €41,338 (+51.9%), from €79,605 to €120,943
mainly Net result for the year (+€55,292) and Receivables within one year (+€15,853)
- Receivables within one year -€15,853
down €15,853 (-44.7%), from €35,494 to €19,641
of which Trade receivables: -€12,121
- Tangible fixed assets +€5,720
up €5,720 (+21.9%), from €26,145 to €31,865
of which Furniture and vehicles: +€6,198
- Deferred charges and accrued income -€4,624
down €4,624 (-77.7%), from €5,955 to €1,330
- Reserves +€42,163
up €42,163 (+29.3%), from €144,067 to €186,231
of which Distributable reserves: +€42,163
- Other debts -€26,187
down €26,187 (-94.3%), from €27,775 to €1,588
- Tax, wage and social debts +€3,679
up €3,679 (+131.8%), from €2,791 to €6,470
- Trade debts +€3,644
up €3,644 (+88.7%), from €4,106 to €7,751
- Short-term financial debts +€2,244
up €2,244 (+199.1%), from €1,127 to €3,372
- Financial charges -€31,954
down €31,954, from €30,106 to -€1,848
of which Non-recurring financial charges: -€24,958
- Taxes +€18,575
up €18,575 (+285.5%), from €6,506 to €25,081
- Other operating charges +€7,718
up €7,718 (+157.1%), from €4,913 to €12,631
- Depreciation -€3,238
down €3,238 (-35.8%), from €9,040 to €5,802
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,901 | €219,411 | +€25,511 | +13.2% |
| Fixed assets | 21/28 | €26,145 | €31,865 | +€5,720 | +21.9% |
| Tangible fixed assets | 22/27 | €26,145 | €31,865 | +€5,720 | +21.9% |
| Plant, machinery and equipment | 23 | €1,171 | €694 | -€477 | -40.8% |
| Furniture and vehicles | 24 | €24,974 | €31,172 | +€6,198 | +24.8% |
| Current assets | 29/58 | €167,756 | €187,546 | +€19,790 | +11.8% |
| Amounts receivable within one year | 40/41 | €35,494 | €19,641 | -€15,853 | -44.7% |
| Trade receivables | 40 | €31,763 | €19,641 | -€12,121 | -38.2% |
| Other amounts receivable | 41 | €3,731 | - | -€3,731 | |
| Current investments | 50/53 | €46,702 | €45,631 | -€1,071 | -2.3% |
| Cash at bank and in hand | 54/58 | €79,605 | €120,943 | +€41,338 | +51.9% |
| Deferred charges and accrued income | 490/1 | €5,955 | €1,330 | -€4,624 | -77.7% |
| Total equity and liabilities | 10/49 | €193,901 | €219,411 | +€25,511 | +13.2% |
| Equity | 10/15 | €158,067 | €200,231 | +€42,163 | +26.7% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €144,067 | €186,231 | +€42,163 | +29.3% |
| Tax-exempt reserves | 132 | €782 | €782 | = | 0.0% |
| Distributable reserves | 133 | €143,286 | €185,449 | +€42,163 | +29.4% |
| Amounts payable | 17/49 | €35,833 | €19,181 | -€16,652 | -46.5% |
| Amounts payable within one year | 42/48 | €35,800 | €19,181 | -€16,620 | -46.4% |
| Financial debts | 43 | €1,127 | €3,372 | +€2,244 | +199.1% |
| Credit institutions | 430/8 | €1,127 | €3,372 | +€2,244 | +199.1% |
| Trade debts | 44 | €4,106 | €7,751 | +€3,644 | +88.7% |
| Suppliers | 440/4 | €4,106 | €7,751 | +€3,644 | +88.7% |
| Taxes, remuneration and social security | 45 | €2,791 | €6,470 | +€3,679 | +131.8% |
| Taxes | 450/3 | €2,791 | €6,470 | +€3,679 | +131.8% |
| Other amounts payable | 47/48 | €27,775 | €1,588 | -€26,187 | -94.3% |
| Accrued charges and deferred income | 492/3 | €33 | - | -€33 | |
| Non-recurring operating income | 76A | - | €1,543 | +€1,543 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,040 | €5,802 | -€3,238 | -35.8% |
| Other operating charges | 640/8 | €4,913 | €12,631 | +€7,718 | +157.1% |
| Gross operating margin | 9900 | €95,285 | €95,404 | +€119 | +0.1% |
| Operating profit (loss) | 9901 | €81,333 | €76,971 | -€4,362 | -5.4% |
| Financial income | 75/76B | €809 | €1,555 | +€745 | +92.1% |
| Recurring financial income | 75 | €809 | €1,555 | +€745 | +92.1% |
| Financial charges | 65/66B | €30,106 | -€1,848 | -€31,954 | |
| Recurring financial charges | 65 | €5,148 | -€1,848 | -€6,996 | |
| Non-recurring financial charges | 66B | €24,958 | - | -€24,958 | |
| Profit (loss) for the period before taxes | 9903 | €52,036 | €80,373 | +€28,338 | +54.5% |
| Income taxes | 67/77 | €6,506 | €25,081 | +€18,575 | +285.5% |
| Profit (loss) for the period | 9904 | €45,529 | €55,292 | +€9,763 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,529 | €55,292 | +€9,763 | +21.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.