BODSON & GAMBACORTA: 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 & GAMBACORTA
Largest movements
- Receivables within one year -€14,278
down €14,278 (-93.0%), from €15,349 to €1,071
of which Other amounts receivable: -€8,879
- Cash +€4,033
up €4,033 (+38.6%), from €10,440 to €14,472
mainly Receivables within one year (+€14,278) and Depreciation (+€3,032)
- Tangible fixed assets -€3,032
down €3,032 (-33.4%), from €9,070 to €6,038
of which Furniture and vehicles: -€2,792
- Stocks and contracts +€1,870
up €1,870 (+7.0%), from €26,867 to €28,737
- Deferred charges and accrued income -€830
down €830 (-36.4%), from €2,277 to €1,447
- Other debts -€12,218
down €12,218 (-98.5%), from €12,409 to €191
- Trade debts -€2,577
down €2,577 (-15.6%), from €16,531 to €13,955
- Tax, wage and social debts +€2,187
up €2,187 (+565%), from €387 to €2,573
- Gross operating margin -€2,870
down €2,870 (-28.2%), from €10,191 to €7,321
- Other operating charges +€1,229
up €1,229 (+96.5%), from €1,273 to €2,501
- Financial income +€342
up €342 (+393%), from €87 to €430
- Financial charges -€236
down €236 (-14.3%), from €1,657 to €1,421
- Staff costs -€214
no longer reported in 2025 (was €214)
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 | €64,003 | €51,766 | -€12,237 | -19.1% |
| Fixed assets | 21/28 | €9,070 | €6,038 | -€3,032 | -33.4% |
| Tangible fixed assets | 22/27 | €9,070 | €6,038 | -€3,032 | -33.4% |
| Plant, machinery and equipment | 23 | €1,728 | €1,488 | -€240 | -13.9% |
| Furniture and vehicles | 24 | €7,343 | €4,550 | -€2,792 | -38.0% |
| Current assets | 29/58 | €54,933 | €45,728 | -€9,205 | -16.8% |
| Stocks and contracts in progress | 3 | €26,867 | €28,737 | +€1,870 | +7.0% |
| Stocks | 30/36 | €26,867 | €28,737 | +€1,870 | +7.0% |
| Amounts receivable within one year | 40/41 | €15,349 | €1,071 | -€14,278 | -93.0% |
| Trade receivables | 40 | €6,470 | €1,071 | -€5,399 | -83.4% |
| Other amounts receivable | 41 | €8,879 | - | -€8,879 | |
| Cash at bank and in hand | 54/58 | €10,440 | €14,472 | +€4,033 | +38.6% |
| Deferred charges and accrued income | 490/1 | €2,277 | €1,447 | -€830 | -36.4% |
| Total equity and liabilities | 10/49 | €64,003 | €51,766 | -€12,237 | -19.1% |
| Equity | 10/15 | €34,676 | €35,048 | +€371 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Contributions 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% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,216 | €14,588 | +€371 | +2.6% |
| Amounts payable | 17/49 | €29,327 | €16,719 | -€12,608 | -43.0% |
| Amounts payable within one year | 42/48 | €29,327 | €16,719 | -€12,608 | -43.0% |
| Trade debts | 44 | €16,531 | €13,955 | -€2,577 | -15.6% |
| Suppliers | 440/4 | €16,531 | €13,955 | -€2,577 | -15.6% |
| Taxes, remuneration and social security | 45 | €387 | €2,573 | +€2,187 | +565% |
| Taxes | 450/3 | €387 | €2,573 | +€2,187 | +565% |
| Other amounts payable | 47/48 | €12,409 | €191 | -€12,218 | -98.5% |
| Remuneration, social security and pensions | 62 | €214 | - | -€214 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,061 | €3,032 | -€29 | -0.9% |
| Other operating charges | 640/8 | €1,273 | €2,501 | +€1,229 | +96.5% |
| Non-recurring operating charges | 66A | €50 | €280 | +€230 | +460% |
| Gross operating margin | 9900 | €10,191 | €7,321 | -€2,870 | -28.2% |
| Operating profit (loss) | 9901 | €5,593 | €1,508 | -€4,085 | -73.0% |
| Financial income | 75/76B | €87 | €430 | +€342 | +393% |
| Recurring financial income | 75 | €87 | €430 | +€342 | +393% |
| Financial charges | 65/66B | €1,657 | €1,421 | -€236 | -14.3% |
| Recurring financial charges | 65 | €1,657 | €1,421 | -€236 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €4,023 | €517 | -€3,506 | -87.2% |
| Income taxes | 67/77 | €233 | €146 | -€87 | -37.4% |
| Profit (loss) for the period | 9904 | €3,790 | €371 | -€3,419 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,790 | €371 | -€3,419 | -90.2% |
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 25 October 2026 via checked.be.