BODY CONCEPT: 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.
BODY CONCEPT
Largest movements
- Receivables within one year -€200,660
down €200,660 (-92.0%), from €218,149 to €17,489
of which Trade receivables: -€200,122
- Tangible fixed assets +€64,044
up €64,044 (+12.4%), from €517,112 to €581,156
of which Land and buildings: +€64,730
- Cash -€21,225
down €21,225 (-25.6%), from €82,901 to €61,676
mainly Trade debts (-€162,237) and Investment in fixed assets (net) (-€87,222)
- Trade debts -€162,237
down €162,237 (-90.3%), from €179,717 to €17,480
- Gross operating margin -€6,043
down €6,043 (-19.6%), from €30,759 to €24,716
- Depreciation +€4,869
up €4,869 (+26.6%), from €18,309 to €23,178
- Other operating charges -€2,921
down €2,921 (-83.1%), from €3,516 to €595
- Taxes -€2,604
down €2,604 (-90.0%), from €2,894 to €291
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 | €820,406 | €662,609 | -€157,797 | -19.2% |
| Fixed assets | 21/28 | €517,687 | €581,731 | +€64,044 | +12.4% |
| Tangible fixed assets | 22/27 | €517,112 | €581,156 | +€64,044 | +12.4% |
| Land and buildings | 22 | €512,945 | €577,675 | +€64,730 | +12.6% |
| Plant, machinery and equipment | 23 | €4,167 | €3,481 | -€686 | -16.5% |
| Financial fixed assets | 28 | €575 | €575 | = | 0.0% |
| Current assets | 29/58 | €302,719 | €80,878 | -€221,841 | -73.3% |
| Amounts receivable within one year | 40/41 | €218,149 | €17,489 | -€200,660 | -92.0% |
| Trade receivables | 40 | €217,611 | €17,489 | -€200,122 | -92.0% |
| Other amounts receivable | 41 | €538 | - | -€538 | |
| Cash at bank and in hand | 54/58 | €82,901 | €61,676 | -€21,225 | -25.6% |
| Deferred charges and accrued income | 490/1 | €1,669 | €1,713 | +€44 | +2.6% |
| Total equity and liabilities | 10/49 | €820,406 | €662,609 | -€157,797 | -19.2% |
| Equity | 10/15 | €160,085 | €160,634 | +€549 | +0.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €133,619 | €134,169 | +€549 | +0.4% |
| Distributable reserves | 133 | €133,619 | €134,169 | +€549 | +0.4% |
| Profit (loss) carried forward | 14 | €1,465 | €1,465 | = | 0.0% |
| Amounts payable | 17/49 | €660,321 | €501,975 | -€158,346 | -24.0% |
| Amounts payable after more than one year | 17 | €407,000 | €407,000 | = | 0.0% |
| Other amounts payable | 178/9 | €407,000 | €407,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €253,321 | €94,975 | -€158,346 | -62.5% |
| Trade debts | 44 | €179,717 | €17,480 | -€162,237 | -90.3% |
| Suppliers | 440/4 | €179,717 | €17,480 | -€162,237 | -90.3% |
| Taxes, remuneration and social security | 45 | €394 | €308 | -€86 | -21.7% |
| Taxes | 450/3 | €394 | €308 | -€86 | -21.7% |
| Other amounts payable | 47/48 | €73,210 | €77,187 | +€3,977 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,309 | €23,178 | +€4,869 | +26.6% |
| Other operating charges | 640/8 | €3,516 | €595 | -€2,921 | -83.1% |
| Gross operating margin | 9900 | €30,759 | €24,716 | -€6,043 | -19.6% |
| Operating profit (loss) | 9901 | €8,934 | €943 | -€7,991 | -89.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €99 | €104 | +€5 | +4.5% |
| Recurring financial charges | 65 | €99 | €104 | +€5 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €8,835 | €840 | -€7,995 | -90.5% |
| Income taxes | 67/77 | €2,894 | €291 | -€2,604 | -90.0% |
| Profit (loss) for the period | 9904 | €5,941 | €549 | -€5,391 | -90.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,941 | €549 | -€5,391 | -90.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.