BODSON LOGISTICS: 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 LOGISTICS
Largest movements
- Tangible fixed assets +€392,247
up €392,247 (+34.3%), from €1.1m to €1.5m
of which Leasing and similar rights: +€382,911
- Receivables within one year +€343,484
up €343,484 (+37.4%), from €917,223 to €1.3m
of which Trade receivables: +€373,522
- Cash +€122,647
up €122,647 (+129.1%), from €95,027 to €217,673
mainly Trade debts (+€472,847) and Debts after one year (+€271,250)
- Trade debts +€472,847
up €472,847 (+72.6%), from €650,859 to €1.1m
- Debts after one year +€271,250
up €271,250 (+116.4%), from €233,094 to €504,344
of which Financial debts: +€289,688
- Short-term financial debts -€131,775
down €131,775 (-24.0%), from €550,187 to €418,412
of which Credit institutions: -€231,775
- Current portion of long-term debt +€88,569
up €88,569 (+192.4%), from €46,033 to €134,603
- Tax, wage and social debts +€83,088
up €83,088 (+138.5%), from €59,994 to €143,081
of which Remuneration and social security: +€61,816
- Gross operating margin +€359,091
up €359,091 (+35.8%), from €1.0m to €1.4m
- Staff costs +€204,848
up €204,848 (+27.3%), from €751,252 to €956,100
- Other operating charges +€93,999
up €93,999 (+97.4%), from €96,480 to €190,479
- Financial charges -€86,355
down €86,355 (-64.9%), from €133,063 to €46,708
- Depreciation +€43,249
up €43,249 (+79.2%), from €54,612 to €97,861
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 | €2,985,260 | €3,837,756 | +€852,496 | +28.6% |
| Fixed assets | 21/28 | €1,951,997 | €2,344,244 | +€392,247 | +20.1% |
| Tangible fixed assets | 22/27 | €1,142,171 | €1,534,418 | +€392,247 | +34.3% |
| Land and buildings | 22 | €896,599 | €896,599 | = | 0.0% |
| Furniture and vehicles | 24 | €10,148 | €19,485 | +€9,336 | +92.0% |
| Leasing and similar rights | 25 | €235,423 | €618,334 | +€382,911 | +162.6% |
| Financial fixed assets | 28 | €809,827 | €809,827 | = | 0.0% |
| Current assets | 29/58 | €1,033,263 | €1,493,512 | +€460,249 | +44.5% |
| Stocks and contracts in progress | 3 | €9,020 | €9,020 | = | 0.0% |
| Stocks | 30/36 | €9,020 | €9,020 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €917,223 | €1,260,707 | +€343,484 | +37.4% |
| Trade receivables | 40 | €632,869 | €1,006,391 | +€373,522 | +59.0% |
| Other amounts receivable | 41 | €284,353 | €254,315 | -€30,038 | -10.6% |
| Current investments | 50/53 | €4 | €4 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €95,027 | €217,673 | +€122,647 | +129.1% |
| Deferred charges and accrued income | 490/1 | €11,989 | €6,107 | -€5,882 | -49.1% |
| Total equity and liabilities | 10/49 | €2,985,260 | €3,837,756 | +€852,496 | +28.6% |
| Equity | 10/15 | €1,301,649 | €1,373,051 | +€71,402 | +5.5% |
| Contributions | 10/11 | €656,000 | €656,000 | = | 0.0% |
| Capital | 10 | €656,000 | €656,000 | = | 0.0% |
| Issued capital | 100 | €656,000 | €656,000 | = | 0.0% |
| Revaluation surpluses | 12 | €255,000 | €255,000 | = | 0.0% |
| Reserves | 13 | €683,832 | €683,832 | = | 0.0% |
| Non-distributable reserves | 130/1 | €65,600 | €65,600 | = | 0.0% |
| Legal reserve | 130 | €65,600 | €65,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €618,232 | €618,232 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€293,183 | -€221,781 | +€71,402 | +24.4% |
| Amounts payable | 17/49 | €1,683,611 | €2,464,705 | +€781,094 | +46.4% |
| Amounts payable after more than one year | 17 | €233,094 | €504,344 | +€271,250 | +116.4% |
| Financial debts | 170/4 | €159,743 | €449,431 | +€289,688 | +181.3% |
| Trade debts | 175 | €73,351 | €54,913 | -€18,438 | -25.1% |
| Amounts payable within one year | 42/48 | €1,446,611 | €1,959,748 | +€513,137 | +35.5% |
| Current portion of amounts payable after more than one year | 42 | €46,033 | €134,603 | +€88,569 | +192.4% |
| Financial debts | 43 | €550,187 | €418,412 | -€131,775 | -24.0% |
| Credit institutions | 430/8 | €250,187 | €18,412 | -€231,775 | -92.6% |
| Other loans | 439 | €300,000 | €400,000 | +€100,000 | +33.3% |
| Trade debts | 44 | €650,859 | €1,123,706 | +€472,847 | +72.6% |
| Suppliers | 440/4 | €650,859 | €1,123,706 | +€472,847 | +72.6% |
| Taxes, remuneration and social security | 45 | €59,994 | €143,081 | +€83,088 | +138.5% |
| Taxes | 450/3 | €30,808 | €52,079 | +€21,271 | +69.0% |
| Remuneration and social security | 454/9 | €29,186 | €91,002 | +€61,816 | +211.8% |
| Other amounts payable | 47/48 | €139,537 | €139,945 | +€408 | +0.3% |
| Accrued charges and deferred income | 492/3 | €3,906 | €613 | -€3,293 | -84.3% |
| Non-recurring operating income | 76A | €26,526 | €0 | -€26,526 | -100.0% |
| Remuneration, social security and pensions | 62 | €751,252 | €956,100 | +€204,848 | +27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,612 | €97,861 | +€43,249 | +79.2% |
| Other operating charges | 640/8 | €96,480 | €190,479 | +€93,999 | +97.4% |
| Non-recurring operating charges | 66A | €7,940 | €0 | -€7,940 | -100.0% |
| Gross operating margin | 9900 | €1,002,251 | €1,361,343 | +€359,091 | +35.8% |
| Operating profit (loss) | 9901 | €91,967 | €116,902 | +€24,935 | +27.1% |
| Financial income | 75/76B | €275 | €1,208 | +€933 | +339.5% |
| Recurring financial income | 75 | €275 | €1,208 | +€933 | +339.5% |
| Financial charges | 65/66B | €133,063 | €46,708 | -€86,355 | -64.9% |
| Recurring financial charges | 65 | €133,063 | €46,708 | -€86,355 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | -€40,820 | €71,402 | +€112,222 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€40,820 | €71,402 | +€112,222 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,820 | €71,402 | +€112,222 |
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 8 October 2026 via checked.be.