BODYN: 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.
BODYN
Largest movements
- Stocks and contracts +€5,748
up €5,748 (+3.7%), from €156,861 to €162,609
- Receivables within one year +€3,399
up €3,399 (+6.4%), from €53,137 to €56,535
of which Other amounts receivable: +€5,346
- Tangible fixed assets -€3,397
down €3,397 (-10.3%), from €33,017 to €29,620
of which Land and buildings: -€3,052
- Reserves +€27,011
up €27,011 (+33.6%), from €80,487 to €107,498
of which Distributable reserves: +€27,011
- Debts after one year -€15,816
down €15,816 (-100.0%), from €15,816 to €0
- Trade debts +€5,589
up €5,589 (+95.0%), from €5,883 to €11,471
- Current portion of long-term debt -€4,812
down €4,812 (-23.3%), from €20,627 to €15,816
- Write-downs -€30,363
down €30,363, from €23,939 to -€6,424
- Gross operating margin -€29,987
down €29,987 (-24.0%), from €124,816 to €94,829
- Staff costs +€2,617
up €2,617 (+5.5%), from €47,336 to €49,952
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 | €262,567 | €271,800 | +€9,232 | +3.5% |
| Fixed assets | 21/28 | €33,017 | €29,620 | -€3,397 | -10.3% |
| Tangible fixed assets | 22/27 | €33,017 | €29,620 | -€3,397 | -10.3% |
| Land and buildings | 22 | €23,782 | €20,730 | -€3,052 | -12.8% |
| Plant, machinery and equipment | 23 | €8,435 | €6,952 | -€1,483 | -17.6% |
| Furniture and vehicles | 24 | €800 | €1,938 | +€1,138 | +142.2% |
| Current assets | 29/58 | €229,550 | €242,180 | +€12,629 | +5.5% |
| Stocks and contracts in progress | 3 | €156,861 | €162,609 | +€5,748 | +3.7% |
| Stocks | 30/36 | €156,861 | €162,609 | +€5,748 | +3.7% |
| Amounts receivable within one year | 40/41 | €53,137 | €56,535 | +€3,399 | +6.4% |
| Trade receivables | 40 | €6,541 | €4,593 | -€1,948 | -29.8% |
| Other amounts receivable | 41 | €46,596 | €51,942 | +€5,346 | +11.5% |
| Cash at bank and in hand | 54/58 | €18,457 | €20,880 | +€2,423 | +13.1% |
| Deferred charges and accrued income | 490/1 | €1,096 | €2,155 | +€1,060 | +96.7% |
| Total equity and liabilities | 10/49 | €262,567 | €271,800 | +€9,232 | +3.5% |
| Equity | 10/15 | €99,087 | €126,098 | +€27,011 | +27.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,487 | €107,498 | +€27,011 | +33.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €78,627 | €105,638 | +€27,011 | +34.4% |
| Amounts payable | 17/49 | €163,480 | €145,702 | -€17,778 | -10.9% |
| Amounts payable after more than one year | 17 | €15,816 | €0 | -€15,816 | -100.0% |
| Financial debts | 170/4 | €15,816 | €0 | -€15,816 | -100.0% |
| Amounts payable within one year | 42/48 | €147,628 | €145,327 | -€2,301 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €20,627 | €15,816 | -€4,812 | -23.3% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €5,883 | €11,471 | +€5,589 | +95.0% |
| Suppliers | 440/4 | €5,883 | €11,471 | +€5,589 | +95.0% |
| Taxes, remuneration and social security | 45 | €17,821 | €16,560 | -€1,262 | -7.1% |
| Taxes | 450/3 | €11,943 | €10,625 | -€1,318 | -11.0% |
| Remuneration and social security | 454/9 | €5,878 | €5,935 | +€56 | +1.0% |
| Other amounts payable | 47/48 | €3,297 | €1,480 | -€1,816 | -55.1% |
| Accrued charges and deferred income | 492/3 | €37 | €375 | +€338 | +913.3% |
| Remuneration, social security and pensions | 62 | €47,336 | €49,952 | +€2,617 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,546 | €5,215 | -€330 | -6.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €23,939 | -€6,424 | -€30,363 | |
| Other operating charges | 640/8 | €1,981 | €1,324 | -€656 | -33.1% |
| Gross operating margin | 9900 | €124,816 | €94,829 | -€29,987 | -24.0% |
| Operating profit (loss) | 9901 | €46,016 | €44,762 | -€1,254 | -2.7% |
| Financial income | 75/76B | €623 | €281 | -€343 | -55.0% |
| Recurring financial income | 75 | €623 | €281 | -€343 | -55.0% |
| Financial charges | 65/66B | €8,013 | €7,273 | -€740 | -9.2% |
| Recurring financial charges | 65 | €8,013 | €7,273 | -€740 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €38,626 | €37,770 | -€856 | -2.2% |
| Income taxes | 67/77 | €11,163 | €10,759 | -€404 | -3.6% |
| Profit (loss) for the period | 9904 | €27,463 | €27,011 | -€453 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,463 | €27,011 | -€453 | -1.6% |
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 6 October 2026 via checked.be.