BODILY: what changed
Two fiscal 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.
BODILY
Largest movements
- Receivables within one year +€20,503
up €20,503 (+361.8%), from €5,667 to €26,170
of which Other amounts receivable: +€23,947
- Stocks and contracts -€15,084
down €15,084 (-27.8%), from €54,234 to €39,150
- Tangible fixed assets -€9,151
down €9,151 (-32.7%), from €27,948 to €18,797
of which Furniture and vehicles: -€6,709
- Cash +€1,012
up €1,012 (+147.6%), from €686 to €1,698
mainly Stocks and contracts (+€15,084) and Depreciation (+€9,151)
- Other debts -€2,715
down €2,715 (-100.0%), from €2,715 to €0
- Gross operating margin -€2,857
down €2,857 (-21.2%), from €13,468 to €10,611
- Depreciation +€2,773
up €2,773 (+43.5%), from €6,378 to €9,151
- Taxes -€944
down €944 (-46.6%), from €2,025 to €1,081
- Other operating charges -€801
down €801 (-60.3%), from €1,328 to €527
- Financial income +€561
up €561 (+33181.1%), from €2 to €562
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.
Cash bridge derived
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 | €88,659 | €86,347 | -€2,312 | -2.6% |
| Fixed assets | 21/28 | €28,073 | €18,922 | -€9,151 | -32.6% |
| Tangible fixed assets | 22/27 | €27,948 | €18,797 | -€9,151 | -32.7% |
| Plant, machinery and equipment | 23 | €225 | €76 | -€149 | -66.1% |
| Furniture and vehicles | 24 | €16,293 | €9,583 | -€6,709 | -41.2% |
| Other tangible fixed assets | 26 | €11,430 | €9,137 | -€2,293 | -20.1% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €60,586 | €67,425 | +€6,839 | +11.3% |
| Stocks and contracts in progress | 3 | €54,234 | €39,150 | -€15,084 | -27.8% |
| Stocks | 30/36 | €54,234 | €39,150 | -€15,084 | -27.8% |
| Amounts receivable within one year | 40/41 | €5,667 | €26,170 | +€20,503 | +361.8% |
| Trade receivables | 40 | €4,632 | €1,189 | -€3,443 | -74.3% |
| Other amounts receivable | 41 | €1,034 | €24,981 | +€23,947 | +2315.8% |
| Cash at bank and in hand | 54/58 | €686 | €1,698 | +€1,012 | +147.6% |
| Deferred charges and accrued income | 490/1 | €0 | €407 | +€407 | |
| Total equity and liabilities | 10/49 | €88,659 | €86,347 | -€2,312 | -2.6% |
| Equity | 10/15 | €67,741 | €67,872 | +€132 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61,461 | €61,461 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €59,601 | €59,601 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79 | €211 | +€132 | +166.3% |
| Amounts payable | 17/49 | €20,918 | €18,475 | -€2,444 | -11.7% |
| Amounts payable within one year | 42/48 | €20,918 | €18,475 | -€2,444 | -11.7% |
| Financial debts | 43 | €1,027 | €1,016 | -€10 | -1.0% |
| Credit institutions | 430/8 | €1,027 | €1,016 | -€10 | -1.0% |
| Trade debts | 44 | €9,858 | €10,497 | +€638 | +6.5% |
| Suppliers | 440/4 | €9,858 | €10,497 | +€638 | +6.5% |
| Taxes, remuneration and social security | 45 | €7,318 | €6,962 | -€356 | -4.9% |
| Taxes | 450/3 | €7,318 | €6,962 | -€356 | -4.9% |
| Other amounts payable | 47/48 | €2,715 | €0 | -€2,715 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,378 | €9,151 | +€2,773 | +43.5% |
| Other operating charges | 640/8 | €1,328 | €527 | -€801 | -60.3% |
| Gross operating margin | 9900 | €13,468 | €10,611 | -€2,857 | -21.2% |
| Operating profit (loss) | 9901 | €5,762 | €933 | -€4,829 | -83.8% |
| Financial income | 75/76B | €2 | €562 | +€561 | +33181.1% |
| Recurring financial income | 75 | €2 | €562 | +€561 | +33181.1% |
| Financial charges | 65/66B | €538 | €283 | -€255 | -47.4% |
| Recurring financial charges | 65 | €538 | €283 | -€255 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | €5,226 | €1,212 | -€4,014 | -76.8% |
| Income taxes | 67/77 | €2,025 | €1,081 | -€944 | -46.6% |
| Profit (loss) for the period | 9904 | €3,201 | €132 | -€3,070 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,201 | €132 | -€3,070 | -95.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.