BODRI: 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.
BODRI
Largest movements
- Cash +€214,388
up €214,388 (+83.2%), from €257,635 to €472,023
mainly Net result for the year (+€330,518) and Other debts (+€82,968)
- Tangible fixed assets -€31,575
down €31,575 (-32.5%), from €97,126 to €65,551
of which Furniture and vehicles: -€30,143
- Receivables within one year +€24,864
up €24,864 (+25.8%), from €96,401 to €121,265
of which Other amounts receivable: +€22,994
- Reserves +€110,000
up €110,000 (+19.0%), from €578,332 to €688,332
of which Distributable reserves: +€110,000
- Other debts +€82,968
up €82,968 (+60.3%), from €137,550 to €220,518
- Tax, wage and social debts +€15,110
up €15,110 (+27.8%), from €54,373 to €69,483
- Gross operating margin +€27,794
up €27,794 (+6.0%), from €463,836 to €491,630
- Depreciation +€20,453
up €20,453 (+122.9%), from €16,647 to €37,100
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €771,566 | €979,873 | +€208,307 | +27.0% |
| Fixed assets | 21/28 | €97,126 | €65,551 | -€31,575 | -32.5% |
| Tangible fixed assets | 22/27 | €97,126 | €65,551 | -€31,575 | -32.5% |
| Land and buildings | 22 | €7,259 | €5,827 | -€1,432 | -19.7% |
| Furniture and vehicles | 24 | €89,868 | €59,724 | -€30,143 | -33.5% |
| Current assets | 29/58 | €674,440 | €914,322 | +€239,883 | +35.6% |
| Amounts receivable after more than one year | 29 | €117,000 | €117,000 | = | 0.0% |
| Other amounts receivable | 291 | €117,000 | €117,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €96,401 | €121,265 | +€24,864 | +25.8% |
| Trade receivables | 40 | €1,507 | €3,377 | +€1,870 | +124.1% |
| Other amounts receivable | 41 | €94,895 | €117,888 | +€22,994 | +24.2% |
| Cash at bank and in hand | 54/58 | €257,635 | €472,023 | +€214,388 | +83.2% |
| Deferred charges and accrued income | 490/1 | €203,403 | €204,034 | +€631 | +0.3% |
| Total equity and liabilities | 10/49 | €771,566 | €979,873 | +€208,307 | +27.0% |
| Equity | 10/15 | €579,332 | €689,332 | +€110,000 | +19.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €578,332 | €688,332 | +€110,000 | +19.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €578,332 | €688,332 | +€110,000 | +19.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €192,234 | €290,541 | +€98,307 | +51.1% |
| Amounts payable within one year | 42/48 | €191,923 | €290,043 | +€98,119 | +51.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €0 | €41 | +€41 | |
| Suppliers | 440/4 | €0 | €41 | +€41 | |
| Taxes, remuneration and social security | 45 | €54,373 | €69,483 | +€15,110 | +27.8% |
| Taxes | 450/3 | €54,373 | €69,483 | +€15,110 | +27.8% |
| Other amounts payable | 47/48 | €137,550 | €220,518 | +€82,968 | +60.3% |
| Accrued charges and deferred income | 492/3 | €311 | €499 | +€188 | +60.6% |
| Remuneration, social security and pensions | 62 | €2,626 | €5,058 | +€2,431 | +92.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,647 | €37,100 | +€20,453 | +122.9% |
| Other operating charges | 640/8 | €1,881 | €1,692 | -€189 | -10.0% |
| Gross operating margin | 9900 | €463,836 | €491,630 | +€27,794 | +6.0% |
| Operating profit (loss) | 9901 | €442,682 | €447,781 | +€5,098 | +1.2% |
| Financial income | 75/76B | €5,707 | €9,635 | +€3,928 | +68.8% |
| Recurring financial income | 75 | €5,707 | €9,635 | +€3,928 | +68.8% |
| Financial charges | 65/66B | €256 | €110 | -€146 | -57.0% |
| Recurring financial charges | 65 | €256 | €110 | -€146 | -57.0% |
| Profit (loss) for the period before taxes | 9903 | €448,133 | €457,305 | +€9,172 | +2.0% |
| Income taxes | 67/77 | €130,641 | €126,787 | -€3,855 | -3.0% |
| Profit (loss) for the period | 9904 | €317,491 | €330,518 | +€13,027 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €317,491 | €330,518 | +€13,027 | +4.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.