Body Build: 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.
Body Build
Largest movements
- Stocks and contracts -€89,301
down €89,301 (-100%), from €89,301 to €0
- Receivables within one year -€20,718
down €20,718 (-86.0%), from €24,078 to €3,359
of which Trade receivables: -€23,413
- Tangible fixed assets -€12,623
down €12,623 (-42.5%), from €29,713 to €17,090
of which Furniture and vehicles: -€12,493
- Cash +€4,258
up €4,258 (+473%), from €900 to €5,157
mainly Stocks and contracts (+€89,301) and Receivables within one year (+€20,718)
- Profit (loss) carried forward -€118,628
down €118,628 (-624%), from -€19,020 to -€137,647
- Gross operating margin -€79,135
down €79,135 (-1,303%), from -€6,072 to -€85,207
- Other operating charges +€20,396
up €20,396 (+15,487%), from €132 to €20,528
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 | €144,228 | €26,488 | -€117,740 | -81.6% |
| Fixed assets | 21/28 | €29,713 | €17,090 | -€12,623 | -42.5% |
| Tangible fixed assets | 22/27 | €29,713 | €17,090 | -€12,623 | -42.5% |
| Plant, machinery and equipment | 23 | €957 | €827 | -€130 | -13.6% |
| Furniture and vehicles | 24 | €28,756 | €16,263 | -€12,493 | -43.4% |
| Current assets | 29/58 | €114,515 | €9,398 | -€105,117 | -91.8% |
| Stocks and contracts in progress | 3 | €89,301 | €0 | -€89,301 | -100% |
| Contracts in progress | 37 | €89,301 | €0 | -€89,301 | -100% |
| Amounts receivable within one year | 40/41 | €24,078 | €3,359 | -€20,718 | -86.0% |
| Trade receivables | 40 | €23,413 | €0 | -€23,413 | -100% |
| Other amounts receivable | 41 | €664 | €3,359 | +€2,695 | +406% |
| Cash at bank and in hand | 54/58 | €900 | €5,157 | +€4,258 | +473% |
| Deferred charges and accrued income | 490/1 | €237 | €882 | +€645 | +273% |
| Total equity and liabilities | 10/49 | €144,228 | €26,488 | -€117,740 | -81.6% |
| Equity | 10/15 | -€6,664 | -€125,291 | -€118,628 | -1,780% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,356 | €9,356 | = | 0.0% |
| Distributable reserves | 133 | €9,356 | €9,356 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,020 | -€137,647 | -€118,628 | -624% |
| Amounts payable | 17/49 | €150,892 | €151,780 | +€888 | +0.6% |
| Amounts payable within one year | 42/48 | €150,892 | €151,780 | +€888 | +0.6% |
| Trade debts | 44 | €2,864 | €3,987 | +€1,123 | +39.2% |
| Suppliers | 440/4 | €2,864 | €3,987 | +€1,123 | +39.2% |
| Taxes, remuneration and social security | 45 | €0 | €82 | +€82 | |
| Taxes | 450/3 | €0 | €82 | +€82 | |
| Other amounts payable | 47/48 | €148,028 | €147,710 | -€317 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,623 | €12,623 | = | 0.0% |
| Other operating charges | 640/8 | €132 | €20,528 | +€20,396 | +15,487% |
| Gross operating margin | 9900 | -€6,072 | -€85,207 | -€79,135 | -1,303% |
| Operating profit (loss) | 9901 | -€18,826 | -€118,358 | -€99,532 | -529% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €106 | €106 | -€0 | -0.3% |
| Recurring financial charges | 65 | €106 | €106 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,932 | -€118,463 | -€99,531 | -526% |
| Income taxes | 67/77 | €88 | €164 | +€77 | +87.5% |
| Profit (loss) for the period | 9904 | -€19,020 | -€118,628 | -€99,608 | -524% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,020 | -€118,628 | -€99,608 | -524% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.