Body Concept: 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 Concept
Largest movements
- Receivables after one year +€9,000
up €9,000 (+364%), from €2,475 to €11,475
- Receivables within one year +€3,218
up €3,218 (+240%), from €1,341 to €4,558
of which Other amounts receivable: +€3,231
- Tangible fixed assets +€3,126
up €3,126 (+13.2%), from €23,763 to €26,890
of which Other tangible fixed assets: +€3,589
- Stocks and contracts +€2,035
up €2,035 (+9.2%), from €22,200 to €24,235
- Cash +€1,938
up €1,938 (+18.6%), from €10,449 to €12,387
mainly Net result for the year (+€29,482) and Depreciation (+€4,504)
- Profit (loss) carried forward +€29,459
no longer reported in 2025 (was -€29,459)
- Debts after one year -€5,908
down €5,908 (-34.1%), from €17,320 to €11,411
- Other debts -€3,343
down €3,343 (-82.3%), from €4,063 to €720
- Tax, wage and social debts -€2,376
down €2,376 (-11.9%), from €19,949 to €17,573
of which Taxes: -€1,905
- Staff costs -€16,196
down €16,196 (-33.6%), from €48,270 to €32,074
- Gross operating margin +€13,367
up €13,367 (+23.1%), from €57,746 to €71,113
- Write-downs -€786
no longer reported in 2025 (was €786)
- Other operating charges -€782
down €782 (-53.6%), from €1,460 to €678
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 | €60,725 | €79,546 | +€18,820 | +31.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €23,763 | €26,890 | +€3,126 | +13.2% |
| Tangible fixed assets | 22/27 | €23,763 | €26,890 | +€3,126 | +13.2% |
| Plant, machinery and equipment | 23 | €751 | €386 | -€365 | -48.6% |
| Furniture and vehicles | 24 | €98 | €0 | -€98 | -100% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | €22,915 | €26,504 | +€3,589 | +15.7% |
| Current assets | 29/58 | €36,962 | €52,656 | +€15,694 | +42.5% |
| Amounts receivable after more than one year | 29 | €2,475 | €11,475 | +€9,000 | +364% |
| Other amounts receivable | 291 | €2,475 | €11,475 | +€9,000 | +364% |
| Stocks and contracts in progress | 3 | €22,200 | €24,235 | +€2,035 | +9.2% |
| Stocks | 30/36 | €22,200 | €24,235 | +€2,035 | +9.2% |
| Amounts receivable within one year | 40/41 | €1,341 | €4,558 | +€3,218 | +240% |
| Trade receivables | 40 | €1,341 | €1,327 | -€14 | -1.0% |
| Other amounts receivable | 41 | €0 | €3,231 | +€3,231 | |
| Cash at bank and in hand | 54/58 | €10,449 | €12,387 | +€1,938 | +18.6% |
| Deferred charges and accrued income | 490/1 | €497 | - | -€497 | |
| Total equity and liabilities | 10/49 | €60,725 | €79,546 | +€18,820 | +31.0% |
| Equity | 10/15 | €6,849 | €36,332 | +€29,482 | +430% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,708 | €17,732 | +€23 | +0.1% |
| Distributable reserves | 133 | €17,708 | €17,732 | +€23 | +0.1% |
| Profit (loss) carried forward | 14 | -€29,459 | - | +€29,459 | |
| Amounts payable | 17/49 | €53,876 | €43,214 | -€10,662 | -19.8% |
| Amounts payable after more than one year | 17 | €17,320 | €11,411 | -€5,908 | -34.1% |
| Financial debts | 170/4 | €17,320 | €11,411 | -€5,908 | -34.1% |
| Amounts payable within one year | 42/48 | €36,347 | €31,625 | -€4,723 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €6,881 | €7,147 | +€266 | +3.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,454 | €6,185 | +€731 | +13.4% |
| Suppliers | 440/4 | €5,454 | €6,185 | +€731 | +13.4% |
| Taxes, remuneration and social security | 45 | €19,949 | €17,573 | -€2,376 | -11.9% |
| Taxes | 450/3 | €9,017 | €7,111 | -€1,905 | -21.1% |
| Remuneration and social security | 454/9 | €10,932 | €10,462 | -€471 | -4.3% |
| Other amounts payable | 47/48 | €4,063 | €720 | -€3,343 | -82.3% |
| Accrued charges and deferred income | 492/3 | €209 | €178 | -€31 | -15.0% |
| Non-recurring operating income | 76A | - | €3,707 | +€3,707 | |
| Remuneration, social security and pensions | 62 | €48,270 | €32,074 | -€16,196 | -33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,465 | €4,504 | +€39 | +0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €786 | - | -€786 | |
| Other operating charges | 640/8 | €1,460 | €678 | -€782 | -53.6% |
| Gross operating margin | 9900 | €57,746 | €71,113 | +€13,367 | +23.1% |
| Operating profit (loss) | 9901 | €2,765 | €33,858 | +€31,093 | +1,124% |
| Financial income | 75/76B | €70 | €77 | +€8 | +11.1% |
| Recurring financial income | 75 | €70 | €77 | +€8 | +11.1% |
| Financial charges | 65/66B | €4,439 | €4,453 | +€14 | +0.3% |
| Recurring financial charges | 65 | €4,439 | €4,453 | +€14 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,604 | €29,482 | +€31,087 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€1,604 | €29,482 | +€31,087 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,604 | €29,482 | +€31,087 |
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 13 October 2026 via checked.be.