BODY-FIT: what changed
BODY-FIT
Largest movements
- Tangible fixed assets -€15,308
down €15,308 (-37.1%), from €41,212 to €25,905
of which Plant, machinery and equipment: -€13,358
- Cash -€3,687
down €3,687 (-21.5%), from €17,189 to €13,502
mainly Other debts (-€15,895) and Debts after one year (-€8,762)
- Receivables within one year +€2,374
up €2,374 (+41.6%), from €5,706 to €8,080
of which Trade receivables: +€3,993
- Other debts -€15,895
down €15,895 (-87.6%), from €18,147 to €2,251
- Debts after one year -€8,762
down €8,762 (-58.6%), from €14,950 to €6,188
- Advances received +€5,278
up €5,278 (+75.8%), from €6,958 to €12,236
- Tax, wage and social debts +€3,695
up €3,695 (+344%), from €1,073 to €4,768
of which Taxes: +€2,195
- Current portion of long-term debt -€1,258
down €1,258 (-12.6%), from €10,019 to €8,762
- Staff costs -€22,400
no longer reported in 2025 (was €22,400)
- Gross operating margin -€7,253
down €7,253 (-27.0%), from €26,897 to €19,645
- Depreciation -€2,977
down €2,977 (-16.1%), from €18,524 to €15,547
- Financial charges -€592
down €592 (-26.0%), from €2,273 to €1,681
- Write-downs -€537
no longer reported in 2025 (was €537)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,108 | €52,437 | -€16,671 | -24.1% |
| Fixed assets | 21/28 | €41,451 | €25,905 | -€15,547 | -37.5% |
| Intangible fixed assets | 21 | €239 | - | -€239 | |
| Tangible fixed assets | 22/27 | €41,212 | €25,905 | -€15,308 | -37.1% |
| Plant, machinery and equipment | 23 | €36,430 | €23,072 | -€13,358 | -36.7% |
| Furniture and vehicles | 24 | €339 | - | -€339 | |
| Other tangible fixed assets | 26 | €4,443 | €2,833 | -€1,610 | -36.2% |
| Current assets | 29/58 | €27,657 | €26,532 | -€1,124 | -4.1% |
| Stocks and contracts in progress | 3 | €2,073 | €2,126 | +€54 | +2.6% |
| Stocks | 30/36 | €2,073 | €2,126 | +€54 | +2.6% |
| Amounts receivable within one year | 40/41 | €5,706 | €8,080 | +€2,374 | +41.6% |
| Trade receivables | 40 | €4,075 | €8,068 | +€3,993 | +98.0% |
| Other amounts receivable | 41 | €1,631 | €12 | -€1,619 | -99.3% |
| Cash at bank and in hand | 54/58 | €17,189 | €13,502 | -€3,687 | -21.5% |
| Deferred charges and accrued income | 490/1 | €2,689 | €2,824 | +€135 | +5.0% |
| Total equity and liabilities | 10/49 | €69,108 | €52,437 | -€16,671 | -24.1% |
| Equity | 10/15 | €13,467 | €14,263 | +€797 | +5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,186 | €39,186 | = | 0.0% |
| Non-distributable reserves | 130/1 | €460 | €460 | = | 0.0% |
| Reserves not available under the articles | 1311 | €460 | €460 | = | 0.0% |
| Distributable reserves | 133 | €38,726 | €38,726 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,919 | -€31,123 | +€797 | +2.5% |
| Amounts payable | 17/49 | €55,641 | €38,174 | -€17,468 | -31.4% |
| Amounts payable after more than one year | 17 | €14,950 | €6,188 | -€8,762 | -58.6% |
| Financial debts | 170/4 | €14,950 | €6,188 | -€8,762 | -58.6% |
| Amounts payable within one year | 42/48 | €39,654 | €31,867 | -€7,787 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €10,019 | €8,762 | -€1,258 | -12.6% |
| Trade debts | 44 | €3,456 | €3,850 | +€393 | +11.4% |
| Suppliers | 440/4 | €3,456 | €3,850 | +€393 | +11.4% |
| Advances received on contracts in progress | 46 | €6,958 | €12,236 | +€5,278 | +75.8% |
| Taxes, remuneration and social security | 45 | €1,073 | €4,768 | +€3,695 | +344% |
| Taxes | 450/3 | €1,073 | €3,268 | +€2,195 | +204% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €18,147 | €2,251 | -€15,895 | -87.6% |
| Accrued charges and deferred income | 492/3 | €1,037 | €118 | -€919 | -88.6% |
| Remuneration, social security and pensions | 62 | €22,400 | - | -€22,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,524 | €15,547 | -€2,977 | -16.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €537 | - | -€537 | |
| Other operating charges | 640/8 | €1,222 | €1,273 | +€51 | +4.2% |
| Gross operating margin | 9900 | €26,897 | €19,645 | -€7,253 | -27.0% |
| Operating profit (loss) | 9901 | -€15,786 | €2,825 | +€18,611 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +364% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +364% |
| Financial charges | 65/66B | €2,273 | €1,681 | -€592 | -26.0% |
| Recurring financial charges | 65 | €2,273 | €1,681 | -€592 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,059 | €1,145 | +€19,204 | |
| Income taxes | 67/77 | €383 | €348 | -€35 | -9.2% |
| Profit (loss) for the period | 9904 | -€18,442 | €797 | +€19,239 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,442 | €797 | +€19,239 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.