DE BODT SERVICES: 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.
DE BODT SERVICES
Largest movements
- Tangible fixed assets +€248,419
up €248,419 (+144%), from €172,999 to €421,419
of which Plant, machinery and equipment: +€274,436
- Cash +€150,242
up €150,242 (+49.0%), from €306,379 to €456,620
mainly Debts after one year (+€250,412) and Other debts (+€238,389)
- Debts after one year +€250,412
up €250,412 (+310%), from €80,825 to €331,237
- Other debts +€238,389
up €238,389 (+443%), from €53,864 to €292,253
- Reserves -€116,941
down €116,941 (-18.2%), from €641,978 to €525,037
- Current portion of long-term debt +€29,890
up €29,890 (+237%), from €12,624 to €42,514
- Taxes -€21,771
down €21,771 (-35.0%), from €62,159 to €40,388
- Gross operating margin +€20,632
up €20,632 (+9.1%), from €227,589 to €248,221
- Depreciation +€7,961
up €7,961 (+30.3%), from €26,248 to €34,209
- Financial income -€3,805
down €3,805 (-29.5%), from €12,892 to €9,087
- Financial charges -€2,915
down €2,915 (-47.0%), from €6,207 to €3,292
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.
Derived cash bridge
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 | €813,272 | €1,224,211 | +€410,939 | +50.5% |
| Fixed assets | 21/28 | €172,999 | €421,419 | +€248,419 | +144% |
| Tangible fixed assets | 22/27 | €172,999 | €421,419 | +€248,419 | +144% |
| Land and buildings | 22 | €111,527 | €101,533 | -€9,994 | -9.0% |
| Plant, machinery and equipment | 23 | €326 | €274,762 | +€274,436 | +84,198% |
| Furniture and vehicles | 24 | €42,170 | €29,394 | -€12,775 | -30.3% |
| Other tangible fixed assets | 26 | €18,976 | €15,729 | -€3,248 | -17.1% |
| Current assets | 29/58 | €640,273 | €802,792 | +€162,519 | +25.4% |
| Amounts receivable within one year | 40/41 | €33,776 | €44,425 | +€10,650 | +31.5% |
| Trade receivables | 40 | €32,561 | €21,379 | -€11,182 | -34.3% |
| Other amounts receivable | 41 | €1,215 | €23,046 | +€21,832 | +1,798% |
| Current investments | 50/53 | €300,000 | €300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €306,379 | €456,620 | +€150,242 | +49.0% |
| Deferred charges and accrued income | 490/1 | €119 | €1,746 | +€1,628 | +1,373% |
| Total equity and liabilities | 10/49 | €813,272 | €1,224,211 | +€410,939 | +50.5% |
| Equity | 10/15 | €658,842 | €541,901 | -€116,941 | -17.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €641,978 | €525,037 | -€116,941 | -18.2% |
| Distributable reserves | 133 | €641,978 | €525,037 | -€116,941 | -18.2% |
| Profit (loss) carried forward | 14 | €4,464 | €4,464 | = | 0.0% |
| Amounts payable | 17/49 | €154,431 | €682,310 | +€527,879 | +342% |
| Amounts payable after more than one year | 17 | €80,825 | €331,237 | +€250,412 | +310% |
| Financial debts | 170/4 | €80,825 | €331,237 | +€250,412 | +310% |
| Amounts payable within one year | 42/48 | €73,606 | €350,995 | +€277,389 | +377% |
| Current portion of amounts payable after more than one year | 42 | €12,624 | €42,514 | +€29,890 | +237% |
| Financial debts | 43 | - | €329 | +€329 | |
| Credit institutions | 430/8 | - | €329 | +€329 | |
| Trade debts | 44 | €1,027 | €1,704 | +€677 | +65.9% |
| Suppliers | 440/4 | €1,027 | €1,704 | +€677 | +65.9% |
| Taxes, remuneration and social security | 45 | €6,091 | €14,195 | +€8,104 | +133% |
| Taxes | 450/3 | €6,091 | €12,320 | +€6,229 | +102% |
| Remuneration and social security | 454/9 | €0 | €1,876 | +€1,876 | |
| Other amounts payable | 47/48 | €53,864 | €292,253 | +€238,389 | +443% |
| Accrued charges and deferred income | 492/3 | - | €78 | +€78 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,248 | €34,209 | +€7,961 | +30.3% |
| Other operating charges | 640/8 | €2,982 | €2,922 | -€60 | -2.0% |
| Gross operating margin | 9900 | €227,589 | €248,221 | +€20,632 | +9.1% |
| Operating profit (loss) | 9901 | €198,359 | €211,090 | +€12,730 | +6.4% |
| Financial income | 75/76B | €12,892 | €9,087 | -€3,805 | -29.5% |
| Recurring financial income | 75 | €12,892 | €9,087 | -€3,805 | -29.5% |
| Financial charges | 65/66B | €6,207 | €3,292 | -€2,915 | -47.0% |
| Recurring financial charges | 65 | €6,207 | €3,292 | -€2,915 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €205,044 | €216,885 | +€11,841 | +5.8% |
| Income taxes | 67/77 | €62,159 | €40,388 | -€21,771 | -35.0% |
| Profit (loss) for the period | 9904 | €142,885 | €176,497 | +€33,611 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €142,885 | €176,497 | +€33,611 | +23.5% |
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 14 October 2026 via checked.be.