BODY DESIGN: 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 DESIGN
Largest movements
- Tangible fixed assets -€42,684
down €42,684 (-6.2%), from €688,218 to €645,534
- Receivables within one year +€24,717
up €24,717 (+35.7%), from €69,256 to €93,973
of which Trade receivables: +€12,392
- Trade debts +€51,072
up €51,072 (+88.9%), from €57,461 to €108,533
- Current portion of long-term debt -€41,951
down €41,951 (-41.6%), from €100,877 to €58,926
- Profit (loss) carried forward -€40,045
down €40,045 (-33.9%), from -€118,298 to -€158,343
- Tax, wage and social debts +€22,833
up €22,833 (+56.5%), from €40,396 to €63,229
of which Remuneration and social security: +€17,034
- Accrued charges and deferred income -€17,321
no longer reported in 2024 (was €17,321)
- Staff costs +€30,606
up €30,606 (+21.5%), from €142,201 to €172,808
- Other operating charges +€25,797
up €25,797 (+123%), from €20,926 to €46,723
- Gross operating margin -€25,641
down €25,641 (-9.8%), from €262,355 to €236,714
- Depreciation -€8,740
down €8,740 (-17.0%), from €51,424 to €42,684
- Financial charges -€3,031
down €3,031 (-15.9%), from €19,055 to €16,023
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €808,546 | €781,034 | -€27,512 | -3.4% |
| Fixed assets | 21/28 | €695,740 | €653,057 | -€42,684 | -6.1% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €688,218 | €645,534 | -€42,684 | -6.2% |
| Land and buildings | 22 | €615,374 | €598,730 | -€16,644 | -2.7% |
| Plant, machinery and equipment | 23 | €48,419 | €35,074 | -€13,346 | -27.6% |
| Furniture and vehicles | 24 | €24,425 | €11,731 | -€12,694 | -52.0% |
| Financial fixed assets | 28 | €7,522 | €7,522 | = | 0.0% |
| Current assets | 29/58 | €112,805 | €127,977 | +€15,172 | +13.4% |
| Stocks and contracts in progress | 3 | €3,013 | - | -€3,013 | |
| Stocks | 30/36 | €3,013 | - | -€3,013 | |
| Amounts receivable within one year | 40/41 | €69,256 | €93,973 | +€24,717 | +35.7% |
| Trade receivables | 40 | €48,465 | €60,857 | +€12,392 | +25.6% |
| Other amounts receivable | 41 | €20,790 | €33,116 | +€12,326 | +59.3% |
| Cash at bank and in hand | 54/58 | €6,037 | €204 | -€5,832 | -96.6% |
| Deferred charges and accrued income | 490/1 | €34,500 | €33,800 | -€700 | -2.0% |
| Total equity and liabilities | 10/49 | €808,546 | €781,034 | -€27,512 | -3.4% |
| Equity | 10/15 | €267,189 | €227,144 | -€40,045 | -15.0% |
| Contributions | 10/11 | €80,470 | €80,470 | = | 0.0% |
| Contributions outside capital | 11 | €80,470 | - | -€80,470 | |
| Other | 1109/19 | €80,470 | - | -€80,470 | |
| Revaluation surpluses | 12 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €5,017 | €5,017 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,017 | €5,017 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,017 | €5,017 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,298 | -€158,343 | -€40,045 | -33.9% |
| Amounts payable | 17/49 | €541,357 | €553,890 | +€12,533 | +2.3% |
| Amounts payable after more than one year | 17 | €319,492 | €315,782 | -€3,710 | -1.2% |
| Financial debts | 170/4 | €319,492 | €315,782 | -€3,710 | -1.2% |
| Amounts payable within one year | 42/48 | €204,544 | €238,108 | +€33,564 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €100,877 | €58,926 | -€41,951 | -41.6% |
| Financial debts | 43 | €5,810 | €7,420 | +€1,609 | +27.7% |
| Credit institutions | 430/8 | €5,810 | €7,420 | +€1,609 | +27.7% |
| Trade debts | 44 | €57,461 | €108,533 | +€51,072 | +88.9% |
| Suppliers | 440/4 | €57,461 | €108,533 | +€51,072 | +88.9% |
| Taxes, remuneration and social security | 45 | €40,396 | €63,229 | +€22,833 | +56.5% |
| Taxes | 450/3 | €4,789 | €10,588 | +€5,799 | +121% |
| Remuneration and social security | 454/9 | €35,607 | €52,641 | +€17,034 | +47.8% |
| Accrued charges and deferred income | 492/3 | €17,321 | - | -€17,321 | |
| Remuneration, social security and pensions | 62 | €142,201 | €172,808 | +€30,606 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,424 | €42,684 | -€8,740 | -17.0% |
| Other operating charges | 640/8 | €20,926 | €46,723 | +€25,797 | +123% |
| Gross operating margin | 9900 | €262,355 | €236,714 | -€25,641 | -9.8% |
| Operating profit (loss) | 9901 | €47,804 | -€25,500 | -€73,304 | |
| Financial income | 75/76B | €1,105 | €1,479 | +€374 | +33.8% |
| Recurring financial income | 75 | €1,105 | €1,479 | +€374 | +33.8% |
| Financial charges | 65/66B | €19,055 | €16,023 | -€3,031 | -15.9% |
| Recurring financial charges | 65 | €19,055 | €16,023 | -€3,031 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €29,854 | -€40,045 | -€69,898 | |
| Profit (loss) for the period | 9904 | €29,854 | -€40,045 | -€69,898 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,854 | -€40,045 | -€69,898 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.