Transports Bodson: 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.
What changed
Transports Bodson
NACE 49.410, Freight transport by road
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€238,204
2024 · €252,612-€14,409
Equity
€2.0m
2024 · €1.7m+€238,204
Cash
€192,364
2024 · €212,544-€20,180
Balance sheet total
€10.0m
2024 · €9.4m+€549,332
Largest movements
Assets
- Receivables within one year +€666,474
up €666,474 (+31.4%), from €2.1m to €2.8m
of which Trade receivables: +€617,402
Equity and liabilities
- Debts after one year -€308,603
down €308,603 (-6.4%), from €4.9m to €4.5m
- Trade debts +€304,835
up €304,835 (+27.5%), from €1.1m to €1.4m
- Profit (loss) carried forward +€238,204
up €238,204 (+15.2%), from €1.6m to €1.8m
- Current portion of long-term debt +€164,014
up €164,014 (+16.6%), from €988,810 to €1.2m
Income statement
- Depreciation +€180,604
up €180,604 (+18.5%), from €978,884 to €1.2m
- Gross operating margin +€133,117
up €133,117 (+2.7%), from €5.0m to €5.1m
- Staff costs -€90,996
down €90,996 (-3.1%), from €2.9m to €2.8m
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.
Result 2024
€252,612
Gross operating margin
+€133,117
Staff costs
+€90,996
Depreciation
-€180,604
Other operating charges
-€17,375
Other operating items
-€19,667
Financial income
-€571
Financial charges
-€7,416
Taxes
-€12,889
Result 2025
€238,204
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.2m
Investment
-€1.1m
Financing
-€94,346
Cash 2024
€212,544
From operations (derived)
+€1.2m
Net result for the year
+€238,204
Depreciation
+€1.2m
Receivables within one year
-€666,474
Deferred charges and accrued income
+€40,356
Trade debts
+€304,835
Tax, wage and social debts
+€71,601
Other debts
+€548
Accrued charges and deferred income
+€28,491
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Financing
-€94,346
Debts after one year
-€308,603
Current portion of long-term debt
+€164,014
Short-term financial debts
+€50,243
Cash 2025
€192,364
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,427,365 | €9,976,697 | +€549,332 | +5.8% |
| Fixed assets | 21/28 | €6,963,923 | €6,907,318 | -€56,605 | -0.8% |
| Intangible fixed assets | 21 | €3,063 | €5,893 | +€2,830 | +92.4% |
| Tangible fixed assets | 22/27 | €5,980,429 | €5,921,464 | -€58,965 | -1.0% |
| Land and buildings | 22 | €3,244,580 | €2,897,941 | -€346,639 | -10.7% |
| Plant, machinery and equipment | 23 | €147,327 | €298,692 | +€151,364 | +103% |
| Furniture and vehicles | 24 | €222,630 | €270,121 | +€47,491 | +21.3% |
| Leasing and similar rights | 25 | €2,365,891 | €2,454,710 | +€88,818 | +3.8% |
| Financial fixed assets | 28 | €980,431 | €979,961 | -€470 | 0.0% |
| Current assets | 29/58 | €2,463,442 | €3,069,379 | +€605,937 | +24.6% |
| Stocks and contracts in progress | 3 | €60,000 | €60,000 | = | 0.0% |
| Stocks | 30/36 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,123,489 | €2,789,963 | +€666,474 | +31.4% |
| Trade receivables | 40 | €1,970,554 | €2,587,956 | +€617,402 | +31.3% |
| Other amounts receivable | 41 | €152,935 | €202,007 | +€49,072 | +32.1% |
| Cash at bank and in hand | 54/58 | €212,544 | €192,364 | -€20,180 | -9.5% |
| Deferred charges and accrued income | 490/1 | €67,409 | €27,053 | -€40,356 | -59.9% |
| Total equity and liabilities | 10/49 | €9,427,365 | €9,976,697 | +€549,332 | +5.8% |
| Equity | 10/15 | €1,733,078 | €1,971,282 | +€238,204 | +13.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €137,898 | €137,898 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,122 | €18,122 | = | 0.0% |
| Distributable reserves | 133 | €117,277 | €117,277 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,570,180 | €1,808,383 | +€238,204 | +15.2% |
| Amounts payable | 17/49 | €7,694,287 | €8,005,416 | +€311,129 | +4.0% |
| Amounts payable after more than one year | 17 | €4,854,921 | €4,546,317 | -€308,603 | -6.4% |
| Financial debts | 170/4 | €4,854,921 | €4,546,317 | -€308,603 | -6.4% |
| Amounts payable within one year | 42/48 | €2,832,243 | €3,423,484 | +€591,241 | +20.9% |
| Current portion of amounts payable after more than one year | 42 | €988,810 | €1,152,824 | +€164,014 | +16.6% |
| Financial debts | 43 | €344,535 | €394,778 | +€50,243 | +14.6% |
| Credit institutions | 430/8 | €344,535 | €394,778 | +€50,243 | +14.6% |
| Trade debts | 44 | €1,107,144 | €1,411,979 | +€304,835 | +27.5% |
| Suppliers | 440/4 | €1,107,144 | €1,411,979 | +€304,835 | +27.5% |
| Taxes, remuneration and social security | 45 | €391,695 | €463,295 | +€71,601 | +18.3% |
| Taxes | 450/3 | €112,685 | €131,268 | +€18,583 | +16.5% |
| Remuneration and social security | 454/9 | €279,010 | €332,028 | +€53,018 | +19.0% |
| Other amounts payable | 47/48 | €60 | €607 | +€548 | +919% |
| Accrued charges and deferred income | 492/3 | €7,123 | €35,614 | +€28,491 | +400% |
| Non-recurring operating income | 76A | - | €30,900 | +€30,900 | |
| Remuneration, social security and pensions | 62 | €2,937,020 | €2,846,024 | -€90,996 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €978,884 | €1,159,489 | +€180,604 | +18.5% |
| Other operating charges | 640/8 | €507,268 | €524,643 | +€17,375 | +3.4% |
| Non-recurring operating charges | 66A | - | €19,667 | +€19,667 | |
| Gross operating margin | 9900 | €4,970,464 | €5,103,581 | +€133,117 | +2.7% |
| Operating profit (loss) | 9901 | €547,292 | €553,759 | +€6,467 | +1.2% |
| Financial income | 75/76B | €877 | €306 | -€571 | -65.1% |
| Recurring financial income | 75 | €877 | €306 | -€571 | -65.1% |
| Financial charges | 65/66B | €264,888 | €272,304 | +€7,416 | +2.8% |
| Recurring financial charges | 65 | €262,991 | €272,304 | +€9,313 | +3.5% |
| Non-recurring financial charges | 66B | €1,897 | €0 | -€1,897 | -100% |
| Profit (loss) for the period before taxes | 9903 | €283,281 | €281,761 | -€1,520 | -0.5% |
| Income taxes | 67/77 | €30,669 | €43,558 | +€12,889 | +42.0% |
| Profit (loss) for the period | 9904 | €252,612 | €238,204 | -€14,409 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €252,612 | €238,204 | -€14,409 | -5.7% |
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 25 October 2026 via checked.be.