BODSON CONSULTANCY: 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 CONSULTANCY
Largest movements
- Receivables within one year +€13,673
up €13,673 (+19.3%), from €70,740 to €84,413
of which Other amounts receivable: +€17,137
- Cash +€11,584
up €11,584 (+408%), from €2,841 to €14,425
mainly Net result for the year (+€18,152) and Tax, wage and social debts (+€15,179)
- Tangible fixed assets -€6,475
down €6,475 (-27.3%), from €23,735 to €17,260
- Reserves +€18,000
up €18,000 (+45.0%), from €40,000 to €58,000
- Tax, wage and social debts +€15,179
up €15,179 (+61.7%), from €24,588 to €39,767
- Current portion of long-term debt -€13,706
no longer reported in 2025 (was €13,706)
- Gross operating margin -€15,197
down €15,197 (-31.3%), from €48,498 to €33,301
- Taxes -€3,707
down €3,707 (-25.6%), from €14,492 to €10,785
- Financial charges +€981
up €981 (+960%), from €102 to €1,083
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 | €97,316 | €116,098 | +€18,783 | +19.3% |
| Fixed assets | 21/28 | €23,735 | €17,260 | -€6,475 | -27.3% |
| Tangible fixed assets | 22/27 | €23,735 | €17,260 | -€6,475 | -27.3% |
| Furniture and vehicles | 24 | €23,735 | €17,260 | -€6,475 | -27.3% |
| Current assets | 29/58 | €73,581 | €98,838 | +€25,257 | +34.3% |
| Amounts receivable within one year | 40/41 | €70,740 | €84,413 | +€13,673 | +19.3% |
| Trade receivables | 40 | €10,203 | €6,740 | -€3,464 | -33.9% |
| Other amounts receivable | 41 | €60,537 | €77,674 | +€17,137 | +28.3% |
| Cash at bank and in hand | 54/58 | €2,841 | €14,425 | +€11,584 | +408% |
| Total equity and liabilities | 10/49 | €97,316 | €116,098 | +€18,783 | +19.3% |
| Equity | 10/15 | €55,699 | €73,851 | +€18,152 | +32.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €58,000 | +€18,000 | +45.0% |
| Non-distributable reserves | 130/1 | €40,000 | €58,000 | +€18,000 | +45.0% |
| Reserves not available under the articles | 1311 | €40,000 | €58,000 | +€18,000 | +45.0% |
| Profit (loss) carried forward | 14 | €12,699 | €12,851 | +€152 | +1.2% |
| Amounts payable | 17/49 | €41,617 | €42,247 | +€630 | +1.5% |
| Amounts payable within one year | 42/48 | €41,617 | €42,247 | +€630 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €13,706 | - | -€13,706 | |
| Trade debts | 44 | €3,323 | €2,480 | -€843 | -25.4% |
| Suppliers | 440/4 | €3,323 | €2,480 | -€843 | -25.4% |
| Taxes, remuneration and social security | 45 | €24,588 | €39,767 | +€15,179 | +61.7% |
| Taxes | 450/3 | €24,588 | €39,767 | +€15,179 | +61.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,475 | €6,475 | = | 0.0% |
| Other operating charges | 640/8 | €511 | €528 | +€17 | +3.4% |
| Non-recurring operating charges | 66A | - | €65 | +€65 | |
| Gross operating margin | 9900 | €48,498 | €33,301 | -€15,197 | -31.3% |
| Operating profit (loss) | 9901 | €41,512 | €26,233 | -€15,279 | -36.8% |
| Financial income | 75/76B | €3,405 | €3,788 | +€382 | +11.2% |
| Recurring financial income | 75 | €3,405 | €3,788 | +€382 | +11.2% |
| Financial charges | 65/66B | €102 | €1,083 | +€981 | +960% |
| Recurring financial charges | 65 | €102 | €1,083 | +€981 | +960% |
| Profit (loss) for the period before taxes | 9903 | €44,815 | €28,937 | -€15,878 | -35.4% |
| Income taxes | 67/77 | €14,492 | €10,785 | -€3,707 | -25.6% |
| Profit (loss) for the period | 9904 | €30,324 | €18,152 | -€12,171 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,324 | €18,152 | -€12,171 | -40.1% |
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 13 October 2026 via checked.be.