BODYGA: 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.
BODYGA
Largest movements
- Tangible fixed assets -€220,434
down €220,434 (-77.0%), from €286,337 to €65,903
of which Land and buildings: -€236,024
- Cash +€42,403
up €42,403 (+1554.1%), from €2,729 to €45,132
mainly Investment in fixed assets (net) (+€206,918) and Net result for the year (+€15,733)
- Receivables within one year +€11,482
up €11,482 (+232.9%), from €4,929 to €16,412
of which Other amounts receivable: +€10,965
- Debts after one year -€159,975
down €159,975 (-79.4%), from €201,504 to €41,529
- Current portion of long-term debt -€20,203
down €20,203 (-62.9%), from €32,118 to €11,914
- Reserves +€15,733
up €15,733 (+119.7%), from €13,145 to €28,879
- Advances received -€5,551
down €5,551 (-100.0%), from €5,551 to €0
- Staff costs -€10,355
down €10,355, from €10,312 to -€43
- Depreciation -€8,313
down €8,313 (-37.2%), from €22,333 to €14,021
- Financial charges +€3,088
up €3,088 (+34.7%), from €8,909 to €11,997
- Gross operating margin -€1,602
down €1,602 (-3.3%), from €48,916 to €47,314
- Taxes +€1,170
new in 2025: €1,170
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 | €297,682 | €129,015 | -€168,667 | -56.7% |
| Formation expenses | 20 | €1,149 | €645 | -€504 | -43.9% |
| Fixed assets | 21/28 | €286,337 | €65,903 | -€220,434 | -77.0% |
| Tangible fixed assets | 22/27 | €286,337 | €65,903 | -€220,434 | -77.0% |
| Land and buildings | 22 | €240,547 | €4,523 | -€236,024 | -98.1% |
| Plant, machinery and equipment | 23 | €1,565 | €1,112 | -€453 | -29.0% |
| Furniture and vehicles | 24 | €18,838 | €41,046 | +€22,208 | +117.9% |
| Leasing and similar rights | 25 | €25,387 | €19,222 | -€6,165 | -24.3% |
| Current assets | 29/58 | €10,196 | €62,467 | +€52,271 | +512.7% |
| Stocks and contracts in progress | 3 | €2,286 | €446 | -€1,840 | -80.5% |
| Stocks | 30/36 | €2,286 | €446 | -€1,840 | -80.5% |
| Amounts receivable within one year | 40/41 | €4,929 | €16,412 | +€11,482 | +232.9% |
| Trade receivables | 40 | €0 | €517 | +€517 | |
| Other amounts receivable | 41 | €4,929 | €15,894 | +€10,965 | +222.5% |
| Cash at bank and in hand | 54/58 | €2,729 | €45,132 | +€42,403 | +1554.1% |
| Deferred charges and accrued income | 490/1 | €252 | €477 | +€225 | +89.6% |
| Total equity and liabilities | 10/49 | €297,682 | €129,015 | -€168,667 | -56.7% |
| Equity | 10/15 | €49,145 | €64,879 | +€15,733 | +32.0% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Reserves | 13 | €13,145 | €28,879 | +€15,733 | +119.7% |
| Distributable reserves | 133 | €13,145 | €28,879 | +€15,733 | +119.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €248,537 | €64,136 | -€184,401 | -74.2% |
| Amounts payable after more than one year | 17 | €201,504 | €41,529 | -€159,975 | -79.4% |
| Financial debts | 170/4 | €201,504 | €41,529 | -€159,975 | -79.4% |
| Amounts payable within one year | 42/48 | €47,033 | €22,607 | -€24,426 | -51.9% |
| Current portion of amounts payable after more than one year | 42 | €32,118 | €11,914 | -€20,203 | -62.9% |
| Trade debts | 44 | €6,556 | €8,325 | +€1,768 | +27.0% |
| Suppliers | 440/4 | €6,556 | €8,325 | +€1,768 | +27.0% |
| Advances received on contracts in progress | 46 | €5,551 | €0 | -€5,551 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,808 | €2,368 | -€439 | -15.6% |
| Taxes | 450/3 | €2,130 | €2,368 | +€238 | +11.2% |
| Remuneration and social security | 454/9 | €678 | €0 | -€678 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €8,110 | €56,156 | +€48,046 | +592.4% |
| Remuneration, social security and pensions | 62 | €10,312 | -€43 | -€10,355 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,333 | €14,021 | -€8,313 | -37.2% |
| Other operating charges | 640/8 | €4,306 | €4,613 | +€307 | +7.1% |
| Gross operating margin | 9900 | €48,916 | €47,314 | -€1,602 | -3.3% |
| Operating profit (loss) | 9901 | €11,964 | €28,723 | +€16,759 | +140.1% |
| Financial income | 75/76B | €3 | €178 | +€176 | +6967.5% |
| Recurring financial income | 75 | €3 | €178 | +€176 | +6967.5% |
| Financial charges | 65/66B | €8,909 | €11,997 | +€3,088 | +34.7% |
| Recurring financial charges | 65 | €8,909 | €11,997 | +€3,088 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | €3,057 | €16,904 | +€13,846 | +452.9% |
| Income taxes | 67/77 | - | €1,170 | +€1,170 | |
| Profit (loss) for the period | 9904 | €3,057 | €15,733 | +€12,676 | +414.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,057 | €15,733 | +€12,676 | +414.6% |
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 10 October 2026 via checked.be.