BODY FACTORY: 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.
What changed
BODY FACTORY
NACE 93.130, Fitness centres
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€2,106
2024 · -€4,809+€2,703
Equity
-€9,265
2024 · -€7,159-€2,106
Cash
€15,078
2024 · €9,377+€5,701
Balance sheet total
€215,239
2024 · €229,504-€14,265
Largest movements
Assets
- Tangible fixed assets -€19,196
down €19,196 (-8.8%), from €217,826 to €198,630
of which Land and buildings: -€9,767
- Cash +€5,701
up €5,701 (+60.8%), from €9,377 to €15,078
mainly Depreciation (+€19,855) and Deferred charges and accrued income (+€981)
Equity and liabilities
- Debts after one year -€10,705
down €10,705 (-6.1%), from €175,029 to €164,324
Income statement
- Gross operating margin +€2,000
up €2,000 (+7.5%), from €26,815 to €28,815
- Depreciation -€429
down €429 (-2.1%), from €20,285 to €19,855
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.
Result 2024
-€4,809
Gross operating margin
+€2,000
Depreciation
+€429
Other operating charges
-€175
Other operating items
+€328
Financial income
-€6
Financial charges
+€191
Taxes
-€64
Result 2025
-€2,106
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€16,515
Investment
-€659
Financing
-€10,155
Cash 2024
€9,377
From operations (derived)
+€16,515
Net result for the year
-€2,106
Depreciation
+€19,855
Stocks and contracts
-€283
Receivables within one year
+€71
Deferred charges and accrued income
+€981
Trade debts
-€329
Tax, wage and social debts
-€38
Other debts
-€1,637
Investment (derived)
-€659
Investment in fixed assets (net)
-€659
Financing
-€10,155
Debts after one year
-€10,705
Current portion of long-term debt
+€550
Cash 2025
€15,078
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €229,504 | €215,239 | -€14,265 | -6.2% |
| Fixed assets | 21/28 | €218,012 | €198,816 | -€19,196 | -8.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €217,826 | €198,630 | -€19,196 | -8.8% |
| Land and buildings | 22 | €185,409 | €175,642 | -€9,767 | -5.3% |
| Plant, machinery and equipment | 23 | €6,088 | €4,057 | -€2,031 | -33.4% |
| Furniture and vehicles | 24 | €26,329 | €18,931 | -€7,398 | -28.1% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €11,492 | €16,424 | +€4,931 | +42.9% |
| Stocks and contracts in progress | 3 | €511 | €794 | +€283 | +55.4% |
| Stocks | 30/36 | €511 | €794 | +€283 | +55.4% |
| Amounts receivable within one year | 40/41 | €624 | €552 | -€71 | -11.4% |
| Trade receivables | 40 | €58 | €120 | +€63 | +109% |
| Other amounts receivable | 41 | €566 | €432 | -€134 | -23.7% |
| Cash at bank and in hand | 54/58 | €9,377 | €15,078 | +€5,701 | +60.8% |
| Deferred charges and accrued income | 490/1 | €981 | - | -€981 | |
| Total equity and liabilities | 10/49 | €229,504 | €215,239 | -€14,265 | -6.2% |
| Equity | 10/15 | -€7,159 | -€9,265 | -€2,106 | -29.4% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,343 | -€48,449 | -€2,106 | -4.5% |
| Amounts payable | 17/49 | €236,664 | €224,505 | -€12,159 | -5.1% |
| Amounts payable after more than one year | 17 | €175,029 | €164,324 | -€10,705 | -6.1% |
| Financial debts | 170/4 | €175,029 | €164,324 | -€10,705 | -6.1% |
| Amounts payable within one year | 42/48 | €61,634 | €60,180 | -€1,454 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €16,635 | €17,185 | +€550 | +3.3% |
| Trade debts | 44 | €4,845 | €4,517 | -€329 | -6.8% |
| Suppliers | 440/4 | €4,845 | €4,517 | -€329 | -6.8% |
| Taxes, remuneration and social security | 45 | €1,537 | €1,499 | -€38 | -2.5% |
| Taxes | 450/3 | €1,537 | €1,499 | -€38 | -2.5% |
| Other amounts payable | 47/48 | €38,617 | €36,980 | -€1,637 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,285 | €19,855 | -€429 | -2.1% |
| Other operating charges | 640/8 | €2,674 | €2,849 | +€175 | +6.5% |
| Non-recurring operating charges | 66A | €328 | - | -€328 | |
| Gross operating margin | 9900 | €26,815 | €28,815 | +€2,000 | +7.5% |
| Operating profit (loss) | 9901 | €3,529 | €6,111 | +€2,583 | +73.2% |
| Financial income | 75/76B | €8 | €3 | -€6 | -68.7% |
| Recurring financial income | 75 | €8 | €3 | -€6 | -68.7% |
| Financial charges | 65/66B | €7,986 | €7,795 | -€191 | -2.4% |
| Recurring financial charges | 65 | €7,986 | €7,795 | -€191 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,449 | -€1,682 | +€2,767 | +62.2% |
| Income taxes | 67/77 | €360 | €424 | +€64 | +17.9% |
| Profit (loss) for the period | 9904 | -€4,809 | -€2,106 | +€2,703 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,809 | -€2,106 | +€2,703 | +56.2% |
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 30 October 2026 via checked.be.