BETTER BODIES: 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.
BETTER BODIES
Largest movements
- Tangible fixed assets -€12,653
down €12,653 (-15.7%), from €80,598 to €67,945
of which Leasing and similar rights: -€7,100
- Receivables within one year -€10,936
down €10,936 (-19.5%), from €55,998 to €45,062
of which Other amounts receivable: -€15,134
- Cash -€5,470
down €5,470 (-15.2%), from €35,988 to €30,518
mainly Net result for the year (-€49,836) and Tax, wage and social debts (-€9,144)
- Profit (loss) carried forward -€49,836
down €49,836 (-87.8%), from €56,785 to €6,949
- Advances received +€20,860
up €20,860 (+84.3%), from €24,743 to €45,603
- Tax, wage and social debts -€9,144
down €9,144 (-84.9%), from €10,765 to €1,621
of which Taxes: -€9,077
- Trade debts +€6,255
up €6,255 (+24.4%), from €25,669 to €31,924
- Debts after one year +€3,942
up €3,942 (+13.5%), from €29,165 to €33,107
- Gross operating margin -€32,651
down €32,651, from €16,043 to -€16,608
- Depreciation +€2,391
up €2,391 (+22.6%), from €10,591 to €12,982
- Staff costs +€1,744
up €1,744 (+12.8%), from €13,627 to €15,371
- Financial income -€1,600
down €1,600 (-98.3%), from €1,627 to €27
- Taxes -€184
down €184 (-70.0%), from €263 to €79
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €176,066 | €148,760 | -€27,306 | -15.5% |
| Fixed assets | 21/28 | €83,795 | €71,142 | -€12,653 | -15.1% |
| Tangible fixed assets | 22/27 | €80,598 | €67,945 | -€12,653 | -15.7% |
| Land and buildings | 22 | €27,049 | €26,345 | -€704 | -2.6% |
| Plant, machinery and equipment | 23 | €20,156 | €17,112 | -€3,044 | -15.1% |
| Furniture and vehicles | 24 | €5,079 | €3,274 | -€1,805 | -35.5% |
| Leasing and similar rights | 25 | €28,314 | €21,214 | -€7,100 | -25.1% |
| Financial fixed assets | 28 | €3,197 | €3,197 | = | 0.0% |
| Current assets | 29/58 | €92,271 | €77,618 | -€14,653 | -15.9% |
| Amounts receivable within one year | 40/41 | €55,998 | €45,062 | -€10,936 | -19.5% |
| Trade receivables | 40 | €21,859 | €26,057 | +€4,198 | +19.2% |
| Other amounts receivable | 41 | €34,139 | €19,005 | -€15,134 | -44.3% |
| Cash at bank and in hand | 54/58 | €35,988 | €30,518 | -€5,470 | -15.2% |
| Deferred charges and accrued income | 490/1 | €285 | €2,038 | +€1,753 | +615% |
| Total equity and liabilities | 10/49 | €176,066 | €148,760 | -€27,306 | -15.5% |
| Equity | 10/15 | €77,236 | €27,400 | -€49,836 | -64.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,785 | €6,949 | -€49,836 | -87.8% |
| Amounts payable | 17/49 | €98,830 | €121,360 | +€22,530 | +22.8% |
| Amounts payable after more than one year | 17 | €29,165 | €33,107 | +€3,942 | +13.5% |
| Financial debts | 170/4 | €29,165 | €33,107 | +€3,942 | +13.5% |
| Amounts payable within one year | 42/48 | €68,515 | €87,953 | +€19,438 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | €7,338 | €6,801 | -€537 | -7.3% |
| Trade debts | 44 | €25,669 | €31,924 | +€6,255 | +24.4% |
| Suppliers | 440/4 | €25,669 | €31,924 | +€6,255 | +24.4% |
| Advances received on contracts in progress | 46 | €24,743 | €45,603 | +€20,860 | +84.3% |
| Taxes, remuneration and social security | 45 | €10,765 | €1,621 | -€9,144 | -84.9% |
| Taxes | 450/3 | €10,452 | €1,375 | -€9,077 | -86.8% |
| Remuneration and social security | 454/9 | €313 | €246 | -€67 | -21.4% |
| Other amounts payable | 47/48 | - | €2,004 | +€2,004 | |
| Accrued charges and deferred income | 492/3 | €1,150 | €300 | -€850 | -73.9% |
| Remuneration, social security and pensions | 62 | €13,627 | €15,371 | +€1,744 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,591 | €12,982 | +€2,391 | +22.6% |
| Other operating charges | 640/8 | €1,005 | €875 | -€130 | -12.9% |
| Gross operating margin | 9900 | €16,043 | -€16,608 | -€32,651 | |
| Operating profit (loss) | 9901 | -€9,180 | -€45,836 | -€36,656 | -399% |
| Financial income | 75/76B | €1,627 | €27 | -€1,600 | -98.3% |
| Recurring financial income | 75 | €1,627 | €27 | -€1,600 | -98.3% |
| Financial charges | 65/66B | €3,992 | €3,948 | -€44 | -1.1% |
| Recurring financial charges | 65 | €3,992 | €3,948 | -€44 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,545 | -€49,757 | -€38,212 | -331% |
| Income taxes | 67/77 | €263 | €79 | -€184 | -70.0% |
| Profit (loss) for the period | 9904 | -€11,808 | -€49,836 | -€38,028 | -322% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,808 | -€49,836 | -€38,028 | -322% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.