Body Dedication: 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 Dedication
Largest movements
- Cash +€56,530
up €56,530 (+101%), from €55,781 to €112,311
mainly Net result for the year (+€39,276) and Investment in fixed assets (net) (+€29,239)
- Financial fixed assets -€30,001
no longer reported in 2025 (was €30,001)
- Tangible fixed assets -€5,908
down €5,908 (-28.7%), from €20,565 to €14,657
- Receivables within one year -€3,763
down €3,763 (-39.8%), from €9,465 to €5,702
of which Trade receivables: -€5,429
- Reserves +€39,276
up €39,276 (+47.4%), from €82,938 to €122,214
- Tax, wage and social debts -€12,995
down €12,995 (-96.7%), from €13,439 to €444
- Current portion of long-term debt -€5,098
down €5,098 (-74.4%), from €6,850 to €1,752
- Trade debts -€2,492
down €2,492 (-65.6%), from €3,800 to €1,308
- Debts after one year -€1,752
no longer reported in 2025 (was €1,752)
- Gross operating margin +€16,739
up €16,739 (+35.1%), from €47,632 to €64,372
- Taxes +€5,839
up €5,839 (+46.8%), from €12,465 to €18,304
- Depreciation -€2,412
down €2,412 (-26.6%), from €9,083 to €6,670
- Financial income +€1,876
new in 2025: €1,876
- Financial charges -€728
down €728 (-63.6%), from €1,145 to €417
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 | €117,205 | €134,103 | +€16,898 | +14.4% |
| Fixed assets | 21/28 | €50,566 | €14,657 | -€35,909 | -71.0% |
| Tangible fixed assets | 22/27 | €20,565 | €14,657 | -€5,908 | -28.7% |
| Plant, machinery and equipment | 23 | €20,565 | €14,657 | -€5,908 | -28.7% |
| Financial fixed assets | 28 | €30,001 | - | -€30,001 | |
| Current assets | 29/58 | €66,639 | €119,446 | +€52,807 | +79.2% |
| Stocks and contracts in progress | 3 | €1,080 | €855 | -€226 | -20.9% |
| Stocks | 30/36 | €1,080 | €855 | -€226 | -20.9% |
| Amounts receivable within one year | 40/41 | €9,465 | €5,702 | -€3,763 | -39.8% |
| Trade receivables | 40 | €7,295 | €1,867 | -€5,429 | -74.4% |
| Other amounts receivable | 41 | €2,169 | €3,835 | +€1,666 | +76.8% |
| Cash at bank and in hand | 54/58 | €55,781 | €112,311 | +€56,530 | +101% |
| Deferred charges and accrued income | 490/1 | €313 | €579 | +€266 | +85.1% |
| Total equity and liabilities | 10/49 | €117,205 | €134,103 | +€16,898 | +14.4% |
| Equity | 10/15 | €87,938 | €127,214 | +€39,276 | +44.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €82,938 | €122,214 | +€39,276 | +47.4% |
| Distributable reserves | 133 | €82,938 | €122,214 | +€39,276 | +47.4% |
| Amounts payable | 17/49 | €29,267 | €6,889 | -€22,378 | -76.5% |
| Amounts payable after more than one year | 17 | €1,752 | - | -€1,752 | |
| Financial debts | 170/4 | €1,752 | - | -€1,752 | |
| Amounts payable within one year | 42/48 | €27,514 | €6,889 | -€20,626 | -75.0% |
| Current portion of amounts payable after more than one year | 42 | €6,850 | €1,752 | -€5,098 | -74.4% |
| Trade debts | 44 | €3,800 | €1,308 | -€2,492 | -65.6% |
| Suppliers | 440/4 | €3,800 | €1,308 | -€2,492 | -65.6% |
| Taxes, remuneration and social security | 45 | €13,439 | €444 | -€12,995 | -96.7% |
| Taxes | 450/3 | €13,439 | €444 | -€12,995 | -96.7% |
| Other amounts payable | 47/48 | €3,425 | €3,384 | -€41 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,083 | €6,670 | -€2,412 | -26.6% |
| Other operating charges | 640/8 | €869 | €1,580 | +€711 | +81.8% |
| Gross operating margin | 9900 | €47,632 | €64,372 | +€16,739 | +35.1% |
| Operating profit (loss) | 9901 | €37,681 | €56,121 | +€18,440 | +48.9% |
| Financial income | 75/76B | - | €1,876 | +€1,876 | |
| Recurring financial income | 75 | - | €1,876 | +€1,876 | |
| Financial charges | 65/66B | €1,145 | €417 | -€728 | -63.6% |
| Recurring financial charges | 65 | €1,145 | €417 | -€728 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | €36,536 | €57,580 | +€21,044 | +57.6% |
| Income taxes | 67/77 | €12,465 | €18,304 | +€5,839 | +46.8% |
| Profit (loss) for the period | 9904 | €24,071 | €39,276 | +€15,205 | +63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,071 | €39,276 | +€15,205 | +63.2% |
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 18 October 2026 via checked.be.