BODSON C & C: 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.
BODSON C & C
Largest movements
- Tangible fixed assets -€9,650
down €9,650 (-40.0%), from €24,124 to €14,475
- Cash +€5,165
up €5,165 (+9.1%), from €56,678 to €61,843
mainly Trade debts (+€13,875) and Depreciation (+€9,650)
- Receivables within one year -€3,555
down €3,555 (-40.0%), from €8,887 to €5,332
of which Other amounts receivable: -€4,126
- Other debts -€15,682
down €15,682 (-58.1%), from €26,979 to €11,298
- Trade debts +€13,875
up €13,875 (+46.9%), from €29,557 to €43,432
- Debts after one year -€7,733
down €7,733 (-38.2%), from €20,225 to €12,492
- Tax, wage and social debts +€2,965
up €2,965 (+338.5%), from €876 to €3,841
- Profit (loss) carried forward -€2,298
down €2,298 (-15.6%), from €14,766 to €12,469
- Gross operating margin +€8,038
up €8,038 (+118.2%), from €6,801 to €14,839
- Depreciation +€4,825
up €4,825 (+100.0%), from €4,825 to €9,650
- Taxes +€2,853
up €2,853 (+289.0%), from €987 to €3,841
- Financial income +€460
up €460 (+4598100.0%), from €0 to €460
- Other operating charges +€402
up €402 (+20.7%), from €1,941 to €2,344
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 | €120,153 | €111,724 | -€8,428 | -7.0% |
| Fixed assets | 21/28 | €24,124 | €14,475 | -€9,650 | -40.0% |
| Tangible fixed assets | 22/27 | €24,124 | €14,475 | -€9,650 | -40.0% |
| Furniture and vehicles | 24 | €24,124 | €14,475 | -€9,650 | -40.0% |
| Current assets | 29/58 | €96,028 | €97,249 | +€1,221 | +1.3% |
| Stocks and contracts in progress | 3 | €30,463 | €30,074 | -€389 | -1.3% |
| Stocks | 30/36 | €30,463 | €30,074 | -€389 | -1.3% |
| Amounts receivable within one year | 40/41 | €8,887 | €5,332 | -€3,555 | -40.0% |
| Trade receivables | 40 | €4,201 | €4,772 | +€571 | +13.6% |
| Other amounts receivable | 41 | €4,687 | €560 | -€4,126 | -88.0% |
| Cash at bank and in hand | 54/58 | €56,678 | €61,843 | +€5,165 | +9.1% |
| Total equity and liabilities | 10/49 | €120,153 | €111,724 | -€8,428 | -7.0% |
| Equity | 10/15 | €35,226 | €32,929 | -€2,298 | -6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,766 | €12,469 | -€2,298 | -15.6% |
| Amounts payable | 17/49 | €84,926 | €78,796 | -€6,131 | -7.2% |
| Amounts payable after more than one year | 17 | €20,225 | €12,492 | -€7,733 | -38.2% |
| Financial debts | 170/4 | €20,225 | €12,492 | -€7,733 | -38.2% |
| Amounts payable within one year | 42/48 | €64,701 | €66,303 | +€1,602 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €7,289 | €7,733 | +€444 | +6.1% |
| Trade debts | 44 | €29,557 | €43,432 | +€13,875 | +46.9% |
| Suppliers | 440/4 | €29,557 | €43,432 | +€13,875 | +46.9% |
| Taxes, remuneration and social security | 45 | €876 | €3,841 | +€2,965 | +338.5% |
| Taxes | 450/3 | €876 | €3,841 | +€2,965 | +338.5% |
| Other amounts payable | 47/48 | €26,979 | €11,298 | -€15,682 | -58.1% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,825 | €9,650 | +€4,825 | +100.0% |
| Other operating charges | 640/8 | €1,941 | €2,344 | +€402 | +20.7% |
| Gross operating margin | 9900 | €6,801 | €14,839 | +€8,038 | +118.2% |
| Operating profit (loss) | 9901 | €35 | €2,846 | +€2,811 | +7987.1% |
| Financial income | 75/76B | €0 | €460 | +€460 | +4598100.0% |
| Recurring financial income | 75 | €0 | €460 | +€460 | +4598100.0% |
| Financial charges | 65/66B | €1,408 | €1,763 | +€355 | +25.2% |
| Recurring financial charges | 65 | €1,408 | €1,763 | +€355 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,373 | €1,543 | +€2,916 | |
| Income taxes | 67/77 | €987 | €3,841 | +€2,853 | +289.0% |
| Profit (loss) for the period | 9904 | -€2,360 | -€2,298 | +€62 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,360 | -€2,298 | +€62 | +2.6% |
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 3 October 2026 via checked.be.