BoDyl: 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.
BoDyl
Largest movements
- Tangible fixed assets -€25,657
down €25,657 (-28.4%), from €90,268 to €64,611
of which Leasing and similar rights: -€18,410
- Receivables after one year -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Receivables within one year +€7,346
up €7,346 (+17.4%), from €42,261 to €49,607
of which Other amounts receivable: +€22,061
- Intangible fixed assets -€3,989
down €3,989 (-100.0%), from €3,989 to €0
- Debts after one year -€21,727
down €21,727 (-48.7%), from €44,606 to €22,878
- Trade debts +€7,504
up €7,504 (+48.7%), from €15,412 to €22,916
- Profit (loss) carried forward -€7,392
down €7,392, from €6,340 to -€1,052
- Current portion of long-term debt -€7,209
down €7,209 (-23.7%), from €30,368 to €23,159
- Tax, wage and social debts -€5,832
down €5,832 (-59.7%), from €9,766 to €3,933
- Gross operating margin -€13,070
down €13,070 (-26.9%), from €48,637 to €35,566
- Depreciation +€6,640
up €6,640 (+23.3%), from €28,520 to €35,160
- Staff costs -€3,808
down €3,808 (-100.0%), from €3,808 to €0
- Taxes -€3,197
down €3,197, from €2,031 to -€1,166
- Financial income +€545
up €545 (+38.1%), from €1,430 to €1,976
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,357 | €117,297 | -€39,060 | -25.0% |
| Fixed assets | 21/28 | €94,457 | €64,611 | -€29,846 | -31.6% |
| Intangible fixed assets | 21 | €3,989 | €0 | -€3,989 | -100.0% |
| Tangible fixed assets | 22/27 | €90,268 | €64,611 | -€25,657 | -28.4% |
| Plant, machinery and equipment | 23 | €26,601 | €20,739 | -€5,862 | -22.0% |
| Furniture and vehicles | 24 | €5,487 | €4,102 | -€1,385 | -25.2% |
| Leasing and similar rights | 25 | €58,180 | €39,770 | -€18,410 | -31.6% |
| Financial fixed assets | 28 | €200 | €0 | -€200 | -100.0% |
| Current assets | 29/58 | €61,900 | €52,686 | -€9,214 | -14.9% |
| Amounts receivable after more than one year | 29 | €15,000 | €0 | -€15,000 | -100.0% |
| Trade receivables | 290 | €15,000 | €0 | -€15,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €42,261 | €49,607 | +€7,346 | +17.4% |
| Trade receivables | 40 | €21,815 | €7,099 | -€14,716 | -67.5% |
| Other amounts receivable | 41 | €20,446 | €42,508 | +€22,061 | +107.9% |
| Deferred charges and accrued income | 490/1 | €4,639 | €3,079 | -€1,559 | -33.6% |
| Total equity and liabilities | 10/49 | €156,357 | €117,297 | -€39,060 | -25.0% |
| Equity | 10/15 | €40,494 | €33,103 | -€7,392 | -18.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €19,155 | €19,155 | = | 0.0% |
| Distributable reserves | 133 | €19,155 | €19,155 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,340 | -€1,052 | -€7,392 | |
| Amounts payable | 17/49 | €115,863 | €84,194 | -€31,668 | -27.3% |
| Amounts payable after more than one year | 17 | €44,606 | €22,878 | -€21,727 | -48.7% |
| Financial debts | 170/4 | €44,606 | €22,878 | -€21,727 | -48.7% |
| Amounts payable within one year | 42/48 | €71,257 | €61,316 | -€9,941 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €30,368 | €23,159 | -€7,209 | -23.7% |
| Financial debts | 43 | €3,927 | €4,319 | +€391 | +10.0% |
| Credit institutions | 430/8 | €3,927 | €4,319 | +€391 | +10.0% |
| Trade debts | 44 | €15,412 | €22,916 | +€7,504 | +48.7% |
| Suppliers | 440/4 | €15,412 | €22,916 | +€7,504 | +48.7% |
| Taxes, remuneration and social security | 45 | €9,766 | €3,933 | -€5,832 | -59.7% |
| Taxes | 450/3 | €9,766 | €3,933 | -€5,832 | -59.7% |
| Other amounts payable | 47/48 | €11,783 | €6,989 | -€4,794 | -40.7% |
| Non-recurring operating income | 76A | €1,619 | €0 | -€1,619 | -100.0% |
| Remuneration, social security and pensions | 62 | €3,808 | €0 | -€3,808 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,520 | €35,160 | +€6,640 | +23.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€415 | €0 | +€415 | |
| Other operating charges | 640/8 | €4,273 | €4,470 | +€198 | +4.6% |
| Non-recurring operating charges | 66A | - | €669 | +€669 | |
| Gross operating margin | 9900 | €48,637 | €35,566 | -€13,070 | -26.9% |
| Operating profit (loss) | 9901 | €12,452 | -€4,733 | -€17,185 | |
| Financial income | 75/76B | €1,430 | €1,976 | +€545 | +38.1% |
| Recurring financial income | 75 | €1,430 | €1,976 | +€545 | +38.1% |
| Financial charges | 65/66B | €5,511 | €5,800 | +€289 | +5.2% |
| Recurring financial charges | 65 | €5,511 | €5,800 | +€289 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €8,371 | -€8,557 | -€16,928 | |
| Income taxes | 67/77 | €2,031 | -€1,166 | -€3,197 | |
| Profit (loss) for the period | 9904 | €6,340 | -€7,392 | -€13,732 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,340 | -€7,392 | -€13,732 |
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 2 October 2026 via checked.be.