DE BODT: 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.
DE BODT
Largest movements
- Cash +€131,451
up €131,451 (+205.5%), from €63,952 to €195,403
mainly Current investments (+€100,000) and Depreciation (+€31,195)
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Tangible fixed assets -€31,195
down €31,195 (-22.6%), from €137,915 to €106,720
of which Furniture and vehicles: -€31,099
- Stocks and contracts -€10,500
down €10,500 (-5.5%), from €190,350 to €179,850
- Receivables within one year +€7,095
up €7,095 (+61.1%), from €11,611 to €18,706
of which Other amounts receivable: +€10,599
- Tax, wage and social debts -€8,909
down €8,909 (-40.2%), from €22,143 to €13,233
of which Taxes: -€9,223
- Reserves +€7,950
up €7,950 (+1.7%), from €468,661 to €476,610
of which Distributable reserves: +€7,950
- Gross operating margin -€15,571
down €15,571 (-19.5%), from €79,706 to €64,136
- Taxes -€8,504
down €8,504 (-66.5%), from €12,788 to €4,284
- Depreciation +€8,290
up €8,290 (+36.2%), from €22,905 to €31,195
- Financial charges +€5,378
up €5,378 (+4985.9%), from €108 to €5,486
- Financial income -€2,472
down €2,472 (-27.6%), from €8,961 to €6,489
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 | €504,115 | €500,776 | -€3,340 | -0.7% |
| Fixed assets | 21/28 | €137,987 | €106,792 | -€31,195 | -22.6% |
| Tangible fixed assets | 22/27 | €137,915 | €106,720 | -€31,195 | -22.6% |
| Plant, machinery and equipment | 23 | €178 | €82 | -€96 | -53.9% |
| Furniture and vehicles | 24 | €137,738 | €106,638 | -€31,099 | -22.6% |
| Financial fixed assets | 28 | €72 | €72 | = | 0.0% |
| Current assets | 29/58 | €366,128 | €393,984 | +€27,856 | +7.6% |
| Stocks and contracts in progress | 3 | €190,350 | €179,850 | -€10,500 | -5.5% |
| Stocks | 30/36 | €190,350 | €179,850 | -€10,500 | -5.5% |
| Amounts receivable within one year | 40/41 | €11,611 | €18,706 | +€7,095 | +61.1% |
| Trade receivables | 40 | €9,800 | €6,296 | -€3,504 | -35.8% |
| Other amounts receivable | 41 | €1,811 | €12,410 | +€10,599 | +585.3% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €63,952 | €195,403 | +€131,451 | +205.5% |
| Deferred charges and accrued income | 490/1 | €215 | €24 | -€191 | -88.8% |
| Total equity and liabilities | 10/49 | €504,115 | €500,776 | -€3,340 | -0.7% |
| Equity | 10/15 | €474,957 | €482,907 | +€7,950 | +1.7% |
| Contributions | 10/11 | €6,296 | €6,296 | = | 0.0% |
| Reserves | 13 | €468,661 | €476,610 | +€7,950 | +1.7% |
| Non-distributable reserves | 130/1 | €212 | €212 | = | 0.0% |
| Reserves not available under the articles | 1311 | €212 | €212 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,719 | €50,719 | = | 0.0% |
| Distributable reserves | 133 | €417,729 | €425,679 | +€7,950 | +1.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €29,158 | €17,869 | -€11,289 | -38.7% |
| Amounts payable within one year | 42/48 | €29,158 | €17,869 | -€11,289 | -38.7% |
| Trade debts | 44 | €5,275 | €3,700 | -€1,575 | -29.9% |
| Suppliers | 440/4 | €5,275 | €3,700 | -€1,575 | -29.9% |
| Taxes, remuneration and social security | 45 | €22,143 | €13,233 | -€8,909 | -40.2% |
| Taxes | 450/3 | €21,172 | €11,950 | -€9,223 | -43.6% |
| Remuneration and social security | 454/9 | €970 | €1,283 | +€313 | +32.3% |
| Other amounts payable | 47/48 | €1,740 | €936 | -€805 | -46.2% |
| Remuneration, social security and pensions | 62 | €13,245 | €13,160 | -€85 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,905 | €31,195 | +€8,290 | +36.2% |
| Other operating charges | 640/8 | €7,885 | €8,550 | +€665 | +8.4% |
| Gross operating margin | 9900 | €79,706 | €64,136 | -€15,571 | -19.5% |
| Operating profit (loss) | 9901 | €35,672 | €11,231 | -€24,441 | -68.5% |
| Financial income | 75/76B | €8,961 | €6,489 | -€2,472 | -27.6% |
| Recurring financial income | 75 | €8,961 | €6,489 | -€2,472 | -27.6% |
| Financial charges | 65/66B | €108 | €5,486 | +€5,378 | +4985.9% |
| Recurring financial charges | 65 | €108 | €5,486 | +€5,378 | +4985.9% |
| Profit (loss) for the period before taxes | 9903 | €44,525 | €12,234 | -€32,291 | -72.5% |
| Income taxes | 67/77 | €12,788 | €4,284 | -€8,504 | -66.5% |
| Profit (loss) for the period | 9904 | €31,737 | €7,950 | -€23,787 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,737 | €7,950 | -€23,787 | -75.0% |
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 4 October 2026 via checked.be.