BIKINI BODY: 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.
BIKINI BODY
Largest movements
- Tangible fixed assets -€416,025
down €416,025 (-47.2%), from €880,536 to €464,511
- Receivables within one year +€82,593
up €82,593 (+17.0%), from €485,269 to €567,862
of which Other amounts receivable: +€245,127
- Debts after one year -€397,812
down €397,812 (-70.1%), from €567,462 to €169,650
- Reserves +€48,934
up €48,934 (+94.2%), from €51,964 to €100,897
- Tax, wage and social debts +€21,350
up €21,350 (+53.7%), from €39,760 to €61,111
- Current portion of long-term debt -€20,034
down €20,034 (-46.4%), from €43,162 to €23,128
- Gross operating margin -€449,801
down €449,801 (-76.4%), from €588,928 to €139,127
- Taxes -€105,210
down €105,210 (-79.0%), from €133,121 to €27,911
- Financial charges +€18,746
up €18,746 (+126%), from €14,846 to €33,592
of which Non-recurring financial charges: +€10,000
- Depreciation -€6,338
down €6,338 (-21.5%), from €29,459 to €23,121
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 | €1,468,918 | €1,140,104 | -€328,815 | -22.4% |
| Fixed assets | 21/28 | €893,036 | €464,511 | -€428,525 | -48.0% |
| Tangible fixed assets | 22/27 | €880,536 | €464,511 | -€416,025 | -47.2% |
| Land and buildings | 22 | €880,536 | €464,511 | -€416,025 | -47.2% |
| Financial fixed assets | 28 | €12,500 | €0 | -€12,500 | -100% |
| Current assets | 29/58 | €575,882 | €675,592 | +€99,710 | +17.3% |
| Amounts receivable within one year | 40/41 | €485,269 | €567,862 | +€82,593 | +17.0% |
| Trade receivables | 40 | €164,349 | €1,815 | -€162,534 | -98.9% |
| Other amounts receivable | 41 | €320,920 | €566,047 | +€245,127 | +76.4% |
| Cash at bank and in hand | 54/58 | €89,128 | €103,346 | +€14,218 | +16.0% |
| Deferred charges and accrued income | 490/1 | €1,485 | €4,384 | +€2,899 | +195% |
| Total equity and liabilities | 10/49 | €1,468,918 | €1,140,104 | -€328,815 | -22.4% |
| Equity | 10/15 | €765,435 | €814,369 | +€48,934 | +6.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €51,964 | €100,897 | +€48,934 | +94.2% |
| Distributable reserves | 133 | €51,964 | €100,897 | +€48,934 | +94.2% |
| Profit (loss) carried forward | 14 | €712,471 | €712,471 | = | 0.0% |
| Amounts payable | 17/49 | €703,483 | €325,735 | -€377,749 | -53.7% |
| Amounts payable after more than one year | 17 | €567,462 | €169,650 | -€397,812 | -70.1% |
| Financial debts | 170/4 | €567,462 | €169,650 | -€397,812 | -70.1% |
| Amounts payable within one year | 42/48 | €131,313 | €143,632 | +€12,318 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €43,162 | €23,128 | -€20,034 | -46.4% |
| Financial debts | 43 | €33,715 | €35,478 | +€1,763 | +5.2% |
| Credit institutions | 430/8 | €33,715 | €35,478 | +€1,763 | +5.2% |
| Trade debts | 44 | €14,676 | €23,915 | +€9,239 | +63.0% |
| Suppliers | 440/4 | €14,676 | €23,915 | +€9,239 | +63.0% |
| Taxes, remuneration and social security | 45 | €39,760 | €61,111 | +€21,350 | +53.7% |
| Taxes | 450/3 | €39,760 | €61,111 | +€21,350 | +53.7% |
| Accrued charges and deferred income | 492/3 | €4,708 | €12,453 | +€7,745 | +165% |
| Non-recurring operating income | 76A | - | €14,148 | +€14,148 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,459 | €23,121 | -€6,338 | -21.5% |
| Other operating charges | 640/8 | €4,023 | €6,092 | +€2,069 | +51.4% |
| Gross operating margin | 9900 | €588,928 | €139,127 | -€449,801 | -76.4% |
| Operating profit (loss) | 9901 | €555,446 | €109,914 | -€445,532 | -80.2% |
| Financial income | 75/76B | €567 | €523 | -€43 | -7.6% |
| Recurring financial income | 75 | €567 | €523 | -€43 | -7.6% |
| Financial charges | 65/66B | €14,846 | €33,592 | +€18,746 | +126% |
| Recurring financial charges | 65 | €14,846 | €23,592 | +€8,746 | +58.9% |
| Non-recurring financial charges | 66B | - | €10,000 | +€10,000 | |
| Profit (loss) for the period before taxes | 9903 | €541,166 | €76,845 | -€464,321 | -85.8% |
| Income taxes | 67/77 | €133,121 | €27,911 | -€105,210 | -79.0% |
| Profit (loss) for the period | 9904 | €408,045 | €48,934 | -€359,111 | -88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €408,045 | €48,934 | -€359,111 | -88.0% |
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 23 October 2026 via checked.be.