BODSON Géry: 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 Géry
Largest movements
- Tangible fixed assets +€734,907
up €734,907 (+36.2%), from €2.0m to €2.8m
of which Assets under construction and advance payments: +€781,455
- Financial fixed assets +€200,000
up €200,000 (+16.4%), from €1.2m to €1.4m
- Cash -€101,014
down €101,014 (-54.9%), from €184,146 to €83,132
mainly Investment in fixed assets (net) (-€988,952) and Debts after one year (-€113,248)
- Reserves +€2.2m
up €2.2m (+275.2%), from €791,500 to €3.0m
of which Distributable reserves: +€2.2m
- Profit (loss) carried forward -€1.9m
down €1.9m (-99.1%), from €2.0m to €17,648
- Other debts +€635,449
up €635,449 (+201.4%), from €315,492 to €950,941
- Debts after one year -€113,248
down €113,248 (-23.9%), from €474,698 to €361,450
- Financial income +€136,417
up €136,417 (+15674.3%), from €870 to €137,287
of which Financial income: +€136,465
- Gross operating margin -€57,065
down €57,065 (-16.9%), from €337,938 to €280,873
- Financial charges +€21,762
up €21,762 (+67.3%), from €32,343 to €54,105
of which Financial charges: +€21,895
- Taxes -€15,410
down €15,410 (-20.4%), from €75,675 to €60,265
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 | €3,743,969 | €4,539,236 | +€795,267 | +21.2% |
| Fixed assets | 21/28 | €3,252,533 | €4,187,440 | +€934,907 | +28.7% |
| Tangible fixed assets | 22/27 | €2,032,533 | €2,767,440 | +€734,907 | +36.2% |
| Land and buildings | 22 | €1,898,577 | €1,852,511 | -€46,066 | -2.4% |
| Plant, machinery and equipment | 23 | €1,023 | €682 | -€341 | -33.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €1,652 | €1,511 | -€142 | -8.6% |
| Assets under construction and advance payments | 27 | €131,281 | €912,737 | +€781,455 | +595.3% |
| Financial fixed assets | 28 | €1,220,000 | €1,420,000 | +€200,000 | +16.4% |
| Current assets | 29/58 | €491,436 | €351,796 | -€139,640 | -28.4% |
| Amounts receivable within one year | 40/41 | €65,284 | €26,744 | -€38,540 | -59.0% |
| Trade receivables | 40 | €0 | €18,447 | +€18,447 | |
| Other amounts receivable | 41 | €65,284 | €8,297 | -€56,987 | -87.3% |
| Current investments | 50/53 | €233,195 | €235,741 | +€2,546 | +1.1% |
| Cash at bank and in hand | 54/58 | €184,146 | €83,132 | -€101,014 | -54.9% |
| Deferred charges and accrued income | 490/1 | €8,811 | €6,178 | -€2,633 | -29.9% |
| Total equity and liabilities | 10/49 | €3,743,969 | €4,539,236 | +€795,267 | +21.2% |
| Equity | 10/15 | €2,800,961 | €3,037,362 | +€236,400 | +8.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €791,500 | €2,969,714 | +€2.2m | +275.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €791,500 | €2,969,714 | +€2.2m | +275.2% |
| Profit (loss) carried forward | 14 | €1,959,461 | €17,648 | -€1.9m | -99.1% |
| Amounts payable | 17/49 | €943,007 | €1,501,874 | +€558,867 | +59.3% |
| Amounts payable after more than one year | 17 | €474,698 | €361,450 | -€113,248 | -23.9% |
| Financial debts | 170/4 | €474,698 | €361,450 | -€113,248 | -23.9% |
| Amounts payable within one year | 42/48 | €452,298 | €1,093,428 | +€641,131 | +141.7% |
| Current portion of amounts payable after more than one year | 42 | €117,963 | €113,248 | -€4,715 | -4.0% |
| Trade debts | 44 | €2,550 | €8,467 | +€5,917 | +232.0% |
| Suppliers | 440/4 | €2,550 | €8,467 | +€5,917 | +232.0% |
| Taxes, remuneration and social security | 45 | €16,292 | €20,772 | +€4,480 | +27.5% |
| Taxes | 450/3 | €16,292 | €20,772 | +€4,480 | +27.5% |
| Other amounts payable | 47/48 | €315,492 | €950,941 | +€635,449 | +201.4% |
| Accrued charges and deferred income | 492/3 | €16,012 | €46,996 | +€30,984 | +193.5% |
| Non-recurring operating income | 76A | €1,267 | €0 | -€1,267 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,261 | €54,044 | -€2,216 | -3.9% |
| Other operating charges | 640/8 | €13,027 | €13,275 | +€248 | +1.9% |
| Non-recurring operating charges | 66A | - | €69 | +€69 | |
| Gross operating margin | 9900 | €337,938 | €280,873 | -€57,065 | -16.9% |
| Operating profit (loss) | 9901 | €268,649 | €213,484 | -€55,166 | -20.5% |
| Financial income | 75/76B | €870 | €137,287 | +€136,417 | +15674.3% |
| Recurring financial income | 75 | €822 | €137,287 | +€136,465 | +16594.5% |
| Non-recurring financial income | 76B | €48 | €0 | -€48 | -100.0% |
| Financial charges | 65/66B | €32,343 | €54,105 | +€21,762 | +67.3% |
| Recurring financial charges | 65 | €32,210 | €54,105 | +€21,895 | +68.0% |
| Non-recurring financial charges | 66B | €133 | €0 | -€133 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €237,177 | €296,665 | +€59,489 | +25.1% |
| Income taxes | 67/77 | €75,675 | €60,265 | -€15,410 | -20.4% |
| Profit (loss) for the period | 9904 | €161,502 | €236,400 | +€74,899 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €161,502 | €236,400 | +€74,899 | +46.4% |
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 7 October 2026 via checked.be.