BODY EXCELLENCE: 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 EXCELLENCE
Largest movements
- Receivables within one year +€2,529
up €2,529 (+11.2%), from €22,607 to €25,136
of which Trade receivables: +€2,738
- Profit (loss) carried forward +€21,259
up €21,259 (+61.8%), from -€34,422 to -€13,164
- Other debts -€19,348
down €19,348 (-35.0%), from €55,250 to €35,902
- Tax, wage and social debts +€294
new in 2025: €294
- Gross operating margin -€6,896
down €6,896 (-23.4%), from €29,472 to €22,576
- Other operating charges +€634
up €634 (+126%), from €505 to €1,140
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 | €22,850 | €25,158 | +€2,308 | +10.1% |
| Current assets | 29/58 | €22,850 | €25,158 | +€2,308 | +10.1% |
| Amounts receivable within one year | 40/41 | €22,607 | €25,136 | +€2,529 | +11.2% |
| Trade receivables | 40 | €22,398 | €25,136 | +€2,738 | +12.2% |
| Other amounts receivable | 41 | €209 | - | -€209 | |
| Cash at bank and in hand | 54/58 | €243 | €22 | -€221 | -90.8% |
| Total equity and liabilities | 10/49 | €22,850 | €25,158 | +€2,308 | +10.1% |
| Equity | 10/15 | -€33,422 | -€12,164 | +€21,259 | +63.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,422 | -€13,164 | +€21,259 | +61.8% |
| Amounts payable | 17/49 | €56,272 | €37,322 | -€18,950 | -33.7% |
| Amounts payable within one year | 42/48 | €56,272 | €37,322 | -€18,950 | -33.7% |
| Trade debts | 44 | €1,023 | €1,126 | +€103 | +10.1% |
| Suppliers | 440/4 | €1,023 | €1,126 | +€103 | +10.1% |
| Taxes, remuneration and social security | 45 | - | €294 | +€294 | |
| Taxes | 450/3 | - | €294 | +€294 | |
| Other amounts payable | 47/48 | €55,250 | €35,902 | -€19,348 | -35.0% |
| Other operating charges | 640/8 | €505 | €1,140 | +€634 | +126% |
| Gross operating margin | 9900 | €29,472 | €22,576 | -€6,896 | -23.4% |
| Operating profit (loss) | 9901 | €28,967 | €21,437 | -€7,530 | -26.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €60 | €178 | +€118 | +195% |
| Recurring financial charges | 65 | €60 | €178 | +€118 | +195% |
| Profit (loss) for the period before taxes | 9903 | €28,906 | €21,259 | -€7,648 | -26.5% |
| Profit (loss) for the period | 9904 | €28,906 | €21,259 | -€7,648 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,906 | €21,259 | -€7,648 | -26.5% |
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 21 October 2026 via checked.be.