BODY DRIVE EXPERIENCE: 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 DRIVE EXPERIENCE
Largest movements
- Tangible fixed assets -€16,430
down €16,430 (-33.9%), from €48,495 to €32,065
of which Plant, machinery and equipment: -€8,585
- Cash +€4,777
up €4,777 (+60.9%), from €7,845 to €12,622
mainly Depreciation (+€19,227) and Tax, wage and social debts (+€3,999)
- Receivables within one year +€2,433
up €2,433 (+24.5%), from €9,949 to €12,382
of which Other amounts receivable: +€2,098
- Deferred charges and accrued income -€695
down €695 (-30.0%), from €2,319 to €1,624
- Advances received -€7,270
down €7,270 (-74.8%), from €9,720 to €2,450
- Current portion of long-term debt -€5,429
down €5,429 (-60.3%), from €9,000 to €3,572
- Tax, wage and social debts +€3,999
up €3,999 (+136.4%), from €2,932 to €6,931
of which Remuneration and social security: +€3,048
- Debts after one year -€3,572
no longer reported in 2025 (was €3,572)
- Other debts +€2,406
up €2,406 (+8.5%), from €28,404 to €30,810
- Gross operating margin +€8,533
up €8,533 (+45.5%), from €18,769 to €27,302
- Staff costs +€5,007
up €5,007 (+151.7%), from €3,300 to €8,307
- Financial charges -€330
down €330 (-35.2%), from €937 to €607
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 | €68,627 | €58,712 | -€9,915 | -14.4% |
| Fixed assets | 21/28 | €48,515 | €32,085 | -€16,430 | -33.9% |
| Tangible fixed assets | 22/27 | €48,495 | €32,065 | -€16,430 | -33.9% |
| Plant, machinery and equipment | 23 | €33,263 | €24,678 | -€8,585 | -25.8% |
| Furniture and vehicles | 24 | €13,822 | €6,937 | -€6,885 | -49.8% |
| Other tangible fixed assets | 26 | €1,410 | €450 | -€959 | -68.1% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €20,112 | €26,628 | +€6,515 | +32.4% |
| Amounts receivable within one year | 40/41 | €9,949 | €12,382 | +€2,433 | +24.5% |
| Trade receivables | 40 | €9,682 | €10,017 | +€335 | +3.5% |
| Other amounts receivable | 41 | €266 | €2,364 | +€2,098 | +787.4% |
| Cash at bank and in hand | 54/58 | €7,845 | €12,622 | +€4,777 | +60.9% |
| Deferred charges and accrued income | 490/1 | €2,319 | €1,624 | -€695 | -30.0% |
| Total equity and liabilities | 10/49 | €68,627 | €58,712 | -€9,915 | -14.4% |
| Equity | 10/15 | €9,665 | €7,798 | -€1,867 | -19.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,465 | €1,598 | -€1,867 | -53.9% |
| Amounts payable | 17/49 | €58,962 | €50,914 | -€8,048 | -13.6% |
| Amounts payable after more than one year | 17 | €3,572 | - | -€3,572 | |
| Financial debts | 170/4 | €3,572 | - | -€3,572 | |
| Amounts payable within one year | 42/48 | €55,390 | €50,914 | -€4,476 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €9,000 | €3,572 | -€5,429 | -60.3% |
| Trade debts | 44 | €5,334 | €7,151 | +€1,817 | +34.1% |
| Suppliers | 440/4 | €5,334 | €7,151 | +€1,817 | +34.1% |
| Advances received on contracts in progress | 46 | €9,720 | €2,450 | -€7,270 | -74.8% |
| Taxes, remuneration and social security | 45 | €2,932 | €6,931 | +€3,999 | +136.4% |
| Taxes | 450/3 | €1,738 | €2,690 | +€951 | +54.7% |
| Remuneration and social security | 454/9 | €1,194 | €4,242 | +€3,048 | +255.3% |
| Other amounts payable | 47/48 | €28,404 | €30,810 | +€2,406 | +8.5% |
| Remuneration, social security and pensions | 62 | €3,300 | €8,307 | +€5,007 | +151.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,011 | €19,227 | +€216 | +1.1% |
| Other operating charges | 640/8 | €989 | €1,078 | +€89 | +9.0% |
| Gross operating margin | 9900 | €18,769 | €27,302 | +€8,533 | +45.5% |
| Operating profit (loss) | 9901 | -€4,531 | -€1,310 | +€3,221 | +71.1% |
| Financial income | 75/76B | €0 | €50 | +€50 | +166700.0% |
| Recurring financial income | 75 | €0 | €50 | +€50 | +166700.0% |
| Financial charges | 65/66B | €937 | €607 | -€330 | -35.2% |
| Recurring financial charges | 65 | €937 | €607 | -€330 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,468 | -€1,867 | +€3,602 | +65.9% |
| Profit (loss) for the period | 9904 | -€5,468 | -€1,867 | +€3,602 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,468 | -€1,867 | +€3,602 | +65.9% |
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.