BODSON ASSURANCES: 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.
BODSON ASSURANCES
Largest movements
- Receivables within one year -€165,532
down €165,532 (-41.2%), from €401,416 to €235,884
of which Trade receivables: -€161,560
- Intangible fixed assets -€61,886
down €61,886 (-23.2%), from €266,974 to €205,088
- Cash +€59,705
up €59,705 (+17.4%), from €343,736 to €403,441
mainly Net result for the year (+€229,962) and Receivables within one year (+€165,532)
- Tangible fixed assets -€33,978
down €33,978 (-37.9%), from €89,555 to €55,577
- Accrued charges and deferred income -€185,716
down €185,716 (-77.8%), from €238,790 to €53,074
- Debts after one year -€60,000
down €60,000 (-32.4%), from €185,000 to €125,000
- Profit (loss) carried forward +€29,962
up €29,962 (+8.3%), from €361,604 to €391,566
- Tax, wage and social debts +€24,395
up €24,395 (+61.6%), from €39,587 to €63,982
of which Taxes: +€24,162
- Other debts -€12,117
down €12,117 (-6.9%), from €176,117 to €164,000
- Gross operating margin +€57,446
up €57,446 (+9.4%), from €611,787 to €669,233
- Other operating charges -€35,960
down €35,960 (-16.7%), from €215,750 to €179,790
- Taxes +€22,278
up €22,278 (+41.9%), from €53,213 to €75,491
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 | €1,101,681 | €899,990 | -€201,691 | -18.3% |
| Fixed assets | 21/28 | €356,529 | €260,665 | -€95,864 | -26.9% |
| Intangible fixed assets | 21 | €266,974 | €205,088 | -€61,886 | -23.2% |
| Tangible fixed assets | 22/27 | €89,555 | €55,577 | -€33,978 | -37.9% |
| Furniture and vehicles | 24 | €89,555 | €55,577 | -€33,978 | -37.9% |
| Current assets | 29/58 | €745,152 | €639,325 | -€105,827 | -14.2% |
| Amounts receivable within one year | 40/41 | €401,416 | €235,884 | -€165,532 | -41.2% |
| Trade receivables | 40 | €390,416 | €228,856 | -€161,560 | -41.4% |
| Other amounts receivable | 41 | €11,000 | €7,028 | -€3,972 | -36.1% |
| Cash at bank and in hand | 54/58 | €343,736 | €403,441 | +€59,705 | +17.4% |
| Total equity and liabilities | 10/49 | €1,101,681 | €899,990 | -€201,691 | -18.3% |
| Equity | 10/15 | €401,604 | €431,566 | +€29,962 | +7.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €361,604 | €391,566 | +€29,962 | +8.3% |
| Amounts payable | 17/49 | €700,077 | €468,424 | -€231,653 | -33.1% |
| Amounts payable after more than one year | 17 | €185,000 | €125,000 | -€60,000 | -32.4% |
| Financial debts | 170/4 | €185,000 | €125,000 | -€60,000 | -32.4% |
| Amounts payable within one year | 42/48 | €276,287 | €290,350 | +€14,063 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €60,000 | €60,000 | = | 0.0% |
| Trade debts | 44 | €583 | €2,368 | +€1,785 | +306% |
| Suppliers | 440/4 | €583 | €2,368 | +€1,785 | +306% |
| Taxes, remuneration and social security | 45 | €39,587 | €63,982 | +€24,395 | +61.6% |
| Taxes | 450/3 | €30,097 | €54,259 | +€24,162 | +80.3% |
| Remuneration and social security | 454/9 | €9,490 | €9,723 | +€233 | +2.5% |
| Other amounts payable | 47/48 | €176,117 | €164,000 | -€12,117 | -6.9% |
| Accrued charges and deferred income | 492/3 | €238,790 | €53,074 | -€185,716 | -77.8% |
| Remuneration, social security and pensions | 62 | €78,732 | €83,048 | +€4,316 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,833 | €95,864 | -€3,969 | -4.0% |
| Other operating charges | 640/8 | €215,750 | €179,790 | -€35,960 | -16.7% |
| Gross operating margin | 9900 | €611,787 | €669,233 | +€57,446 | +9.4% |
| Operating profit (loss) | 9901 | €217,472 | €310,531 | +€93,059 | +42.8% |
| Financial income | 75/76B | €23 | - | -€23 | |
| Recurring financial income | 75 | €23 | - | -€23 | |
| Financial charges | 65/66B | €6,920 | €5,078 | -€1,842 | -26.6% |
| Recurring financial charges | 65 | €6,920 | €5,078 | -€1,842 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €210,575 | €305,453 | +€94,878 | +45.1% |
| Income taxes | 67/77 | €53,213 | €75,491 | +€22,278 | +41.9% |
| Profit (loss) for the period | 9904 | €157,362 | €229,962 | +€72,600 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €157,362 | €229,962 | +€72,600 | +46.1% |
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 14 October 2026 via checked.be.