BODY LINE
ActiveSummary
BODY LINE has been active since 1985 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €165,503 and a net result of -€347. Equity remains stable across the filed fiscal years (±2.1% per year). Its solvency ranks better than 45% of 2366 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.2% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability53▲+11
Solvency46▲+1
Growth78=
Track record100
Bankruptcy probability, 12 months
0.2%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €10,000 at 30 days acceptable
Liquidity short (current ratio 0.15 against 0.13 in 2024; short-term debt: 8.2% and cash: 0.1% of total assets), and 78.9% of the assets are financed with debt.
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Signals
Three signals. The signal on the left, the evidence on the right.
−lowers risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 93
Relative position
BE, all sectors
reference
Sports, amusement and recreation activities (NACE 93)
about 50% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 31-07-2026, 0 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
on the day
2024
70 d late
2023
33 d early
2022
34 d early
2021
11 d early
2020
15 d early
2019
68 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 6 days after the deadline; the sector median for financial year 2024 is 1 day before the deadline, and 42% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. Usually files around 20 July (4 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
30-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, micro schema
Equity
€165,503▼ 0.2%
2024 · €165,850
Total assets
€784,489▼ 3.2%
2024 · €810,052
Net result
-€347▲ 94.7%
2024 · -€6,548
Working capital
-€54,842▲ 2.8%
2024 · -€56,440
Trend over the years
In euros
In per cent
Ratio
In euros
No line ticked in this group.
In per cent
No line ticked in this group.
Ratio
No line ticked in this group.
Untick a line to hide it. Point at a year (or use the arrow keys on the chart) for the exact figures; the table below gives them all.Sector: the middle half (P25 to P75) of NACE 93, Sports, amusement and recreation activities, each year against the same schema; no band under 30 filings. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result-€17,942-€5,153▲ 71.3%-€481▲ 90.7%€4,172€12,029▲ 188%
Net result-€13,428below the sector's middle half-€12,365below the sector's middle half▲ 7.9%-€9,787below the sector's middle half▲ 20.9%-€6,548within the sector's middle half▲ 33.1%-€347within the sector's middle half▲ 94.7%
Equity€194,551above the sector's middle half▼ 6.5%€182,186above the sector's middle half▼ 6.4%€172,399above the sector's middle half▼ 5.4%€165,850above the sector's middle half▼ 3.8%€165,503above the sector's middle half▼ 0.2%
Total assets€908,295above the sector's middle half▲ 150%€876,167above the sector's middle half▼ 3.5%€832,032above the sector's middle half▼ 5.0%€810,052above the sector's middle half▼ 2.6%€784,489above the sector's middle half▼ 3.2%
Debt€583,839▲ 2,252%€570,860▼ 2.2%€541,193▼ 5.2%€530,441▼ 2.0%€509,905▼ 3.9%
Working capital-€36,396within the sector's middle half-€44,720within the sector's middle half▼ 22.9%-€47,949within the sector's middle half▼ 7.2%-€56,440below the sector's middle half▼ 17.7%-€54,842below the sector's middle half▲ 2.8%
Solvency21.4%within the sector's middle half▼ 35.8pp20.8%within the sector's middle half▼ 0.6pp20.7%within the sector's middle half▼ 0.1pp20.5%within the sector's middle half▼ 0.2pp21.1%within the sector's middle half▲ 0.6pp
Current ratio0.46within the sector's middle half▼ 11.000.38below the sector's middle half▼ 0.080.19below the sector's middle half▼ 0.190.13below the sector's middle half▼ 0.070.15below the sector's middle half▲ 0.02
Return on assets (ROA)-1.5%within the sector's middle half▼ 7.6pp-1.4%within the sector's middle half▲ 0.1pp-1.2%within the sector's middle half▲ 0.2pp-0.8%within the sector's middle half▲ 0.4pp0.0%within the sector's middle half▲ 0.8pp
above
within
below
the middle half (P25 to P75) of NACE 93, Sports, amusement and recreation activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result has risen four years in a row; 2025 is 188% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €784,489
Fixed assets
€775,121 ▼ 3.3%
Current assets
€9,368 ▲ 15.8%
Equity and liabilities €784,489
Equity
€165,503 ▼ 0.2%
Provisions
€109,081 ▼ 4.1%
Debt
€509,905 ▼ 3.9%
Debt's share of the balance-sheet total falls from 65.5% to 65.0%. Equity and debt are lower.
Key figures and ratios
EBITDA
€41,957▲
2024 · €32,751
Cash flow
€29,581▲
2024 · €22,031
Debt to equity
3.08▼
2024 · 3.20
ROE
-0.2%▲
2024 · -3.9%
Interest coverage
4.16▲
2024 · 2.85
Debt ≤ 1 year
€64,211▼
2024 · €64,530
Debt > 1 year
€436,389▼
2024 · €461,029
Income taxes
€6,975▲
2024 · €3,921
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 2,507 companies that looked in July 2024 the way this one looks now, 1.6% went bankrupt within 24 months and 96% are still going.
- Small
- 20 years or older
- solvency 10 to 30%
- a small loss
1.6%
went bankrupt
1.8%
stopped otherwise
96%
still going
A further 0.3% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a lower bankruptcy probability: 0.2% over twelve months. The score reads more about this company than the group's four characteristics; both figures are right about what they measure.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,340 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 1.0% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 2,507 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | €1,370 | - | €5,632 | €0 | ▼ 100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €18,295 | €28,675 | €28,381 | €28,579 | €29,927 | ▲ 4.7% |
| Other operating charges640/8 | €1,168 | €4,005 | €3,957 | €4,663 | €6,569 | ▲ 40.9% |
| Non-recurring operating charges66A | - | €1,290 | - | - | - | - |
| Gross operating margin9900 | €1,521 | €28,816 | €31,856 | €37,414 | €48,526 | ▲ 29.7% |
| Operating profit (loss)9901 | -€17,942 | -€5,153 | -€481 | €4,172 | €12,029 | ▲ 188% |
| Financial income75/76B | €10,230 | €31 | - | - | €0 | - |
| Recurring financial income75 | €10,230 | €31 | - | - | €0 | - |
| Financial charges65/66B | €6,514 | €11,765 | €10,974 | €11,479 | €10,082 | ▼ 12.2% |
| Recurring financial charges65 | €6,514 | €11,765 | €10,974 | €11,479 | €10,082 | ▼ 12.2% |
| Profit (loss) for the period before taxes9903 | -€14,225 | -€16,887 | -€11,455 | -€7,307 | €1,948 | ▲ 127% |
| Transfer from deferred taxes780 | €897 | €6,784 | €4,680 | €4,680 | €4,680 | = |
| Income taxes67/77 | €100 | €2,262 | €3,011 | €3,921 | €6,975 | ▲ 77.9% |
| Profit (loss) for the period9904 | -€13,428 | -€12,365 | -€9,787 | -€6,548 | -€347 | ▲ 94.7% |
| Transfer from tax-exempt reserves789 | €2,692 | €20,353 | €14,040 | €14,040 | €14,040 | = |
| Profit (loss) for the period to be appropriated9905 | -€10,736 | €7,987 | €4,253 | €7,492 | €13,693 | ▲ 82.8% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €908,295 | €876,167 | €832,032 | €810,052 | €784,489 | ▼ 3.2% |
| Fixed assets21/28 | €877,677 | €849,002 | €820,621 | €801,963 | €775,121 | ▼ 3.3% |
| Tangible fixed assets22/27 | €877,677 | €849,002 | €820,621 | €801,963 | €775,121 | ▼ 3.3% |
| Land and buildings22 | €785,989 | €762,927 | €739,865 | €726,212 | €704,320 | ▼ 3.0% |
| Plant, machinery and equipment23 | €90,601 | €85,651 | €80,701 | €75,751 | €70,801 | ▼ 6.5% |
| Furniture and vehicles24 | €1,087 | €424 | €54 | €0 | - | - |
| Current assets29/58 | €30,618 | €27,165 | €11,412 | €8,089 | €9,368 | ▲ 15.8% |
| Amounts receivable within one year40/41 | €8,747 | €6,375 | €9,848 | €5,863 | €8,198 | ▲ 39.8% |
| Trade receivables40 | €6,479 | €4,137 | €7,610 | €5,863 | €8,198 | ▲ 39.8% |
| Other amounts receivable41 | €2,268 | €2,238 | €2,238 | €0 | - | - |
| Cash at bank and in hand54/58 | €3,063 | €2,820 | €1,564 | €2,226 | €1,170 | ▼ 47.4% |
| Deferred charges and accrued income490/1 | €18,808 | €17,969 | - | - | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €908,295 | €876,167 | €832,032 | €810,052 | €784,489 | ▼ 3.2% |
| Equity10/15 | €194,551 | €182,186 | €172,399 | €165,850 | €165,503 | ▼ 0.2% |
| Contributions10/11 | €18,592 | €18,592 | €18,592 | €18,592 | €18,592 | = |
| Reserves13 | €435,691 | €415,338 | €401,298 | €387,258 | €373,218 | ▼ 3.6% |
| Tax-exempt reserves132 | €389,716 | €369,364 | €355,323 | €341,283 | €327,243 | ▼ 4.1% |
| Distributable reserves133 | €45,975 | €45,975 | €45,975 | €45,975 | €45,975 | = |
| Profit (loss) carried forward14 | -€259,732 | -€251,745 | -€247,492 | -€240,000 | -€226,306 | ▲ 5.7% |
| Provisions and deferred taxes16 | €129,905 | €123,121 | €118,441 | €113,761 | €109,081 | ▼ 4.1% |
| Deferred taxes168 | €129,905 | €123,121 | €118,441 | €113,761 | €109,081 | ▼ 4.1% |
| Amounts payable17/49 | €583,839 | €570,860 | €541,193 | €530,441 | €509,905 | ▼ 3.9% |
| Amounts payable after more than one year17 | €516,086 | €498,975 | €475,222 | €461,029 | €436,389 | ▼ 5.3% |
| Financial debts170/4 | €516,086 | €498,975 | €475,222 | €451,029 | €426,389 | ▼ 5.5% |
| Other amounts payable178/9 | - | - | - | €10,000 | €10,000 | = |
| Amounts payable within one year42/48 | €67,015 | €71,885 | €59,361 | €64,530 | €64,211 | ▼ 0.5% |
| Current portion of amounts payable after more than one year42 | €23,009 | €23,322 | €24,454 | €24,193 | €24,641 | ▲ 1.9% |
| Trade debts44 | €13,565 | €15,360 | €6,772 | €2,103 | €2,761 | ▲ 31.3% |
| Suppliers440/4 | €13,565 | €15,360 | €6,772 | €2,103 | €2,761 | ▲ 31.3% |
| Taxes, remuneration and social security45 | €1,660 | €3,884 | €5,274 | €16,932 | €20,902 | ▲ 23.4% |
| Taxes450/3 | €1,410 | €3,634 | €5,274 | €6,932 | €10,902 | ▲ 57.3% |
| Remuneration and social security454/9 | €250 | €250 | - | €10,000 | €10,000 | = |
| Other amounts payable47/48 | €28,780 | €29,319 | €22,861 | €21,301 | €15,908 | ▼ 25.3% |
| Accrued charges and deferred income492/3 | €739 | - | €6,610 | €4,882 | €9,306 | ▲ 90.6% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€13,428 | -€12,365 | -€9,787 | -€6,548 | -€347 | ▲ 94.7% |
| + Depreciation and write-downs630 | €18,295 | €28,675 | €28,381 | €28,579 | €29,927 | ▲ 4.7% |
| Operating cash flow (approximation) | €4,867 | €16,310 | €18,594 | €22,031 | €29,581 | ▲ 34.3% |
| Investment in fixed assets (approximation) | - | €0 | €0 | -€9,921 | -€3,086 | ▲ 68.9% |
| Change in cash | - | -€243 | -€1,257 | €663 | -€1,056 | ▼ 259% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
31-07
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
09-10
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 70 days late
2024
28-06
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
27-06
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
20-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
16-07
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
31-12
Financial
Equity above €200,000Eq €207,979 ▲12%
2 profitable years in a row build equity to €207,979.
07-10
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 68 days late
2019
31-12
Financial
Back to profitnet €304,958
Net result €304,958 after one loss-making year.
31-12
Financial
Liquidity times 220current ratio 17.96
Current ratio from 0.08 to 17.96; short-term debt falls from €349,282 to €18,518.
31-12
Financial
Equity above €150,000Eq €185,657 ▲31.6%
Equity rises from €141,120 to €185,657.
30-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 30 days late
2018
30-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 30 days late
2017
31-08
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 31 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 3 acts read
About the unread acts
We know of 3 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
3 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Diepenbeek · 1 establishment unit since 1996
Ground area
619 m²
Building footprint
135 m²
Volume, LiDAR
807 m³
Parcel 71402D0237/00F000, Flanders · tallest building 7.6 m, ±2 floors. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
BODY LINE
since 19962.028.967.905
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 71402D0237/00F000 | Flanders | 619 m² | 1 · 135 m² | 7.6 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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Of 1,520 companies in sector 93130 we hold annual accounts for 690. 502 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded31-12-1985
Fiscal year end31-12
Activities, NACEBEL 2025
93130Fitness centres
46431Wholesale of electrical household appliances and audio-video equipment
47540Retail sale of electrical household appliances
47621Retail sale of newspapers and periodicals
47784Retail sale of souvenirs and religious articles
68201Renting and operating of own or leased residential real estate, excluding social housing
68203Renting and operating of own or leased non-residential real estate, excluding land
77210Renting and leasing of sports and recreation goods
93299Other amusement and recreation activities
E-invoicing
Reachable via Peppol
Peppol ID
0208:0428385652
Also
9925:BE0428385652
Registered
20-08-2025
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 30 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.