BODSON PRIMEURS: 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 PRIMEURS
Largest movements
- Cash +€105,089
up €105,089 (+72.4%), from €145,242 to €250,331
mainly Net result for the year (+€91,719) and Tax, wage and social debts (+€32,448)
- Receivables within one year +€9,093
up €9,093 (+1.9%), from €477,959 to €487,052
of which Other amounts receivable: +€19,984
- Profit (loss) carried forward +€91,719
up €91,719 (+23.5%), from €390,980 to €482,698
- Tax, wage and social debts +€32,448
up €32,448 (+46.4%), from €69,924 to €102,372
of which Remuneration and social security: +€18,595
- Current portion of long-term debt -€15,195
down €15,195 (-100%), from €15,195 to €0
- Gross operating margin -€151,300
down €151,300 (-19.2%), from €788,209 to €636,909
- Staff costs +€47,604
up €47,604 (+10.9%), from €438,230 to €485,834
- Taxes -€19,982
down €19,982 (-38.3%), from €52,229 to €32,246
- Financial charges -€15,215
down €15,215 (-90.1%), from €16,896 to €1,681
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 | €687,041 | €802,651 | +€115,610 | +16.8% |
| Fixed assets | 21/28 | €13,051 | €11,129 | -€1,922 | -14.7% |
| Intangible fixed assets | 21 | €6,378 | €4,007 | -€2,372 | -37.2% |
| Tangible fixed assets | 22/27 | €3,919 | €4,368 | +€450 | +11.5% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €3,919 | €3,492 | -€427 | -10.9% |
| Furniture and vehicles | 24 | €0 | €876 | +€876 | |
| Financial fixed assets | 28 | €2,754 | €2,754 | = | 0.0% |
| Current assets | 29/58 | €673,990 | €791,522 | +€117,532 | +17.4% |
| Stocks and contracts in progress | 3 | €49,341 | €52,828 | +€3,487 | +7.1% |
| Stocks | 30/36 | €49,341 | €52,828 | +€3,487 | +7.1% |
| Amounts receivable within one year | 40/41 | €477,959 | €487,052 | +€9,093 | +1.9% |
| Trade receivables | 40 | €457,812 | €446,921 | -€10,891 | -2.4% |
| Other amounts receivable | 41 | €20,147 | €40,131 | +€19,984 | +99.2% |
| Cash at bank and in hand | 54/58 | €145,242 | €250,331 | +€105,089 | +72.4% |
| Deferred charges and accrued income | 490/1 | €1,449 | €1,311 | -€138 | -9.5% |
| Total equity and liabilities | 10/49 | €687,041 | €802,651 | +€115,610 | +16.8% |
| Equity | 10/15 | €444,913 | €536,631 | +€91,719 | +20.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €28,933 | €28,933 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,433 | €26,433 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €390,980 | €482,698 | +€91,719 | +23.5% |
| Amounts payable | 17/49 | €242,128 | €266,020 | +€23,891 | +9.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €242,052 | €266,020 | +€23,967 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €15,195 | €0 | -€15,195 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €152,670 | €159,385 | +€6,715 | +4.4% |
| Suppliers | 440/4 | €152,670 | €159,385 | +€6,715 | +4.4% |
| Taxes, remuneration and social security | 45 | €69,924 | €102,372 | +€32,448 | +46.4% |
| Taxes | 450/3 | €2,229 | €16,081 | +€13,853 | +622% |
| Remuneration and social security | 454/9 | €67,696 | €86,290 | +€18,595 | +27.5% |
| Other amounts payable | 47/48 | €4,263 | €4,263 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €76 | €0 | -€76 | -100% |
| Non-recurring operating income | 76A | - | €20,967 | +€20,967 | |
| Remuneration, social security and pensions | 62 | €438,230 | €485,834 | +€47,604 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,721 | €3,101 | +€380 | +13.9% |
| Other operating charges | 640/8 | €17,065 | €23,277 | +€6,212 | +36.4% |
| Gross operating margin | 9900 | €788,209 | €636,909 | -€151,300 | -19.2% |
| Operating profit (loss) | 9901 | €330,192 | €124,697 | -€205,495 | -62.2% |
| Financial income | 75/76B | €868 | €949 | +€81 | +9.3% |
| Recurring financial income | 75 | €868 | €949 | +€81 | +9.3% |
| Financial charges | 65/66B | €16,896 | €1,681 | -€15,215 | -90.1% |
| Recurring financial charges | 65 | €16,896 | €1,681 | -€15,215 | -90.1% |
| Profit (loss) for the period before taxes | 9903 | €314,164 | €123,965 | -€190,199 | -60.5% |
| Income taxes | 67/77 | €52,229 | €32,246 | -€19,982 | -38.3% |
| Profit (loss) for the period | 9904 | €261,936 | €91,719 | -€170,217 | -65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €261,936 | €91,719 | -€170,217 | -65.0% |
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 26 October 2026 via checked.be.