BODSON QUALITY CONTROL: 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 QUALITY CONTROL
Largest movements
- Tangible fixed assets +€60,742
new in 2025: €60,742
of which Furniture and vehicles: +€48,289
- Current investments -€60,200
down €60,200 (-27.4%), from €220,000 to €159,801
- Cash +€54,944
up €54,944 (+167.7%), from €32,764 to €87,707
mainly Net result for the year (+€66,149) and Current investments (+€60,200)
- Receivables within one year +€15,264
up €15,264 (+19.4%), from €78,736 to €93,999
of which Trade receivables: +€19,287
- Reserves +€65,316
up €65,316 (+22.3%), from €293,450 to €358,766
- Tax, wage and social debts +€6,871
up €6,871 (+92.8%), from €7,407 to €14,278
of which Taxes: +€6,787
- Gross operating margin +€8,739
up €8,739 (+8.6%), from €101,111 to €109,849
- Financial income +€4,747
up €4,747 (+1599.4%), from €297 to €5,044
- Depreciation +€3,361
new in 2025: €3,361
- Taxes +€2,440
up €2,440 (+8.5%), from €28,566 to €31,005
- Staff costs +€1,109
up €1,109 (+10.5%), from €10,588 to €11,697
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 | €332,996 | €403,778 | +€70,782 | +21.3% |
| Fixed assets | 21/28 | €260 | €61,002 | +€60,742 | +23362.5% |
| Tangible fixed assets | 22/27 | - | €60,742 | +€60,742 | |
| Furniture and vehicles | 24 | - | €48,289 | +€48,289 | |
| Other tangible fixed assets | 26 | - | €12,453 | +€12,453 | |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €332,736 | €342,776 | +€10,039 | +3.0% |
| Amounts receivable within one year | 40/41 | €78,736 | €93,999 | +€15,264 | +19.4% |
| Trade receivables | 40 | €74,713 | €93,999 | +€19,287 | +25.8% |
| Other amounts receivable | 41 | €4,023 | - | -€4,023 | |
| Current investments | 50/53 | €220,000 | €159,801 | -€60,200 | -27.4% |
| Cash at bank and in hand | 54/58 | €32,764 | €87,707 | +€54,944 | +167.7% |
| Deferred charges and accrued income | 490/1 | €1,237 | €1,269 | +€31 | +2.5% |
| Total equity and liabilities | 10/49 | €332,996 | €403,778 | +€70,782 | +21.3% |
| Equity | 10/15 | €318,240 | €383,556 | +€65,316 | +20.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €293,450 | €358,766 | +€65,316 | +22.3% |
| Distributable reserves | 133 | €293,450 | €358,766 | +€65,316 | +22.3% |
| Amounts payable | 17/49 | €14,757 | €20,222 | +€5,466 | +37.0% |
| Amounts payable within one year | 42/48 | €12,456 | €19,823 | +€7,366 | +59.1% |
| Trade debts | 44 | €3,530 | €3,499 | -€31 | -0.9% |
| Suppliers | 440/4 | €3,530 | €3,499 | -€31 | -0.9% |
| Taxes, remuneration and social security | 45 | €7,407 | €14,278 | +€6,871 | +92.8% |
| Taxes | 450/3 | €6,002 | €12,789 | +€6,787 | +113.1% |
| Remuneration and social security | 454/9 | €1,406 | €1,489 | +€84 | +5.9% |
| Other amounts payable | 47/48 | €1,519 | €2,046 | +€526 | +34.6% |
| Accrued charges and deferred income | 492/3 | €2,300 | €400 | -€1,901 | -82.6% |
| Remuneration, social security and pensions | 62 | €10,588 | €11,697 | +€1,109 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,361 | +€3,361 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €394 | +€394 | |
| Other operating charges | 640/8 | €711 | €846 | +€135 | +19.0% |
| Gross operating margin | 9900 | €101,111 | €109,849 | +€8,739 | +8.6% |
| Operating profit (loss) | 9901 | €89,812 | €93,552 | +€3,740 | +4.2% |
| Financial income | 75/76B | €297 | €5,044 | +€4,747 | +1599.4% |
| Recurring financial income | 75 | €297 | €5,044 | +€4,747 | +1599.4% |
| Financial charges | 65/66B | €1,525 | €1,442 | -€83 | -5.4% |
| Recurring financial charges | 65 | €1,525 | €1,442 | -€83 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €88,584 | €97,154 | +€8,570 | +9.7% |
| Income taxes | 67/77 | €28,566 | €31,005 | +€2,440 | +8.5% |
| Profit (loss) for the period | 9904 | €60,018 | €66,149 | +€6,131 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,018 | €66,149 | +€6,131 | +10.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.