Body Concept Training: 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 Training
Largest movements
- Tangible fixed assets -€43,020
down €43,020 (-43.2%), from €99,482 to €56,462
of which Furniture and vehicles: -€42,445
- Cash -€30,536
down €30,536 (-53.0%), from €57,665 to €27,129
mainly Debts after one year (-€14,911) and Current portion of long-term debt (-€14,058)
- Receivables within one year +€9,038
up €9,038 (+12.5%), from €72,222 to €81,260
of which Other amounts receivable: +€9,856
- Debts after one year -€14,911
down €14,911 (-52.4%), from €28,430 to €13,519
- Current portion of long-term debt -€14,058
down €14,058 (-50.1%), from €28,042 to €13,984
- Profit (loss) carried forward -€10,039
down €10,039 (-11.9%), from €84,503 to €74,463
- Tax, wage and social debts -€9,462
down €9,462 (-73.6%), from €12,848 to €3,386
of which Taxes: -€9,462
- Trade debts -€8,250
down €8,250 (-36.1%), from €22,861 to €14,611
- Gross operating margin -€3,093
down €3,093 (-8.2%), from €37,591 to €34,498
- Depreciation -€2,050
down €2,050 (-4.5%), from €45,070 to €43,020
- Financial income -€1,576
down €1,576 (-38.3%), from €4,115 to €2,539
- Taxes +€1,307
up €1,307 (+31.6%), from €4,137 to €5,444
- Other operating charges -€1,164
down €1,164 (-47.3%), from €2,462 to €1,298
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 | €236,774 | €174,040 | -€62,734 | -26.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €99,662 | €56,642 | -€43,020 | -43.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €99,482 | €56,462 | -€43,020 | -43.2% |
| Plant, machinery and equipment | 23 | €10,914 | €10,340 | -€575 | -5.3% |
| Furniture and vehicles | 24 | €88,567 | €46,122 | -€42,445 | -47.9% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €137,112 | €117,398 | -€19,714 | -14.4% |
| Stocks and contracts in progress | 3 | €4,816 | €4,366 | -€450 | -9.3% |
| Stocks | 30/36 | €4,816 | €4,366 | -€450 | -9.3% |
| Amounts receivable within one year | 40/41 | €72,222 | €81,260 | +€9,038 | +12.5% |
| Trade receivables | 40 | €22,043 | €21,225 | -€818 | -3.7% |
| Other amounts receivable | 41 | €50,179 | €60,035 | +€9,856 | +19.6% |
| Cash at bank and in hand | 54/58 | €57,665 | €27,129 | -€30,536 | -53.0% |
| Deferred charges and accrued income | 490/1 | €2,409 | €4,643 | +€2,234 | +92.8% |
| Total equity and liabilities | 10/49 | €236,774 | €174,040 | -€62,734 | -26.5% |
| Equity | 10/15 | €121,011 | €107,195 | -€13,815 | -11.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €16,048 | €12,272 | -€3,776 | -23.5% |
| Tax-exempt reserves | 132 | €16,048 | €12,272 | -€3,776 | -23.5% |
| Profit (loss) carried forward | 14 | €84,503 | €74,463 | -€10,039 | -11.9% |
| Provisions and deferred taxes | 16 | €4,012 | €3,068 | -€944 | -23.5% |
| Deferred taxes | 168 | €4,012 | €3,068 | -€944 | -23.5% |
| Amounts payable | 17/49 | €111,751 | €63,777 | -€47,974 | -42.9% |
| Amounts payable after more than one year | 17 | €28,430 | €13,519 | -€14,911 | -52.4% |
| Financial debts | 170/4 | €28,430 | €13,519 | -€14,911 | -52.4% |
| Amounts payable within one year | 42/48 | €63,751 | €31,980 | -€31,771 | -49.8% |
| Current portion of amounts payable after more than one year | 42 | €28,042 | €13,984 | -€14,058 | -50.1% |
| Trade debts | 44 | €22,861 | €14,611 | -€8,250 | -36.1% |
| Suppliers | 440/4 | €22,861 | €14,611 | -€8,250 | -36.1% |
| Taxes, remuneration and social security | 45 | €12,848 | €3,386 | -€9,462 | -73.6% |
| Taxes | 450/3 | €12,848 | €3,386 | -€9,462 | -73.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €19,570 | €18,278 | -€1,292 | -6.6% |
| Remuneration, social security and pensions | 62 | €53 | - | -€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,070 | €43,020 | -€2,050 | -4.5% |
| Other operating charges | 640/8 | €2,462 | €1,298 | -€1,164 | -47.3% |
| Non-recurring operating charges | 66A | €11,731 | - | -€11,731 | |
| Gross operating margin | 9900 | €37,591 | €34,498 | -€3,093 | -8.2% |
| Operating profit (loss) | 9901 | -€21,724 | -€9,819 | +€11,905 | +54.8% |
| Financial income | 75/76B | €4,115 | €2,539 | -€1,576 | -38.3% |
| Recurring financial income | 75 | €4,115 | €2,539 | -€1,576 | -38.3% |
| Financial charges | 65/66B | €2,548 | €1,663 | -€885 | -34.7% |
| Recurring financial charges | 65 | €2,548 | €1,663 | -€885 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,157 | -€8,944 | +€11,214 | +55.6% |
| Transfer from deferred taxes | 780 | €944 | €944 | = | 0.0% |
| Income taxes | 67/77 | €4,137 | €5,444 | +€1,307 | +31.6% |
| Profit (loss) for the period | 9904 | -€23,350 | -€13,443 | +€9,907 | +42.4% |
| Transfer from tax-exempt reserves | 789 | €3,776 | €3,776 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,574 | -€9,667 | +€9,907 | +50.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.