BODY FIT: 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 FIT
Largest movements
- Current investments -€116,779
down €116,779 (-17.4%), from €672,165 to €555,386
- Tangible fixed assets +€95,882
up €95,882 (+28.4%), from €337,865 to €433,747
of which Furniture and vehicles: +€69,732
- Cash +€44,047
up €44,047 (+72.5%), from €60,717 to €104,764
mainly Net result for the year (+€137,461) and Current investments (+€116,779)
- Receivables within one year -€40,175
down €40,175 (-50.8%), from €79,124 to €38,949
of which Other amounts receivable: -€39,660
- Reserves +€137,461
up €137,461 (+15.9%), from €865,947 to €1.0m
- Short-term financial debts -€110,000
no longer reported in 2025 (was €110,000)
- Contributions -€93,800
down €93,800 (-93.8%), from €100,000 to €6,200
- Accrued charges and deferred income +€53,956
up €53,956 (+3,670%), from €1,470 to €55,426
- Trade debts -€17,754
down €17,754 (-52.1%), from €34,084 to €16,330
- Depreciation +€39,427
up €39,427 (+62.4%), from €63,203 to €102,630
- Gross operating margin +€30,694
up €30,694 (+10.7%), from €286,830 to €317,524
- Financial income +€14,960
up €14,960 (+60.6%), from €24,686 to €39,646
- Staff costs +€11,543
up €11,543 (+26.0%), from €44,413 to €55,956
- Taxes -€5,069
down €5,069 (-9.8%), from €51,932 to €46,863
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 | €1,165,400 | €1,140,873 | -€24,527 | -2.1% |
| Fixed assets | 21/28 | €337,981 | €433,797 | +€95,816 | +28.3% |
| Tangible fixed assets | 22/27 | €337,865 | €433,747 | +€95,882 | +28.4% |
| Land and buildings | 22 | €137,543 | €203,154 | +€65,611 | +47.7% |
| Plant, machinery and equipment | 23 | €196,209 | €156,748 | -€39,461 | -20.1% |
| Furniture and vehicles | 24 | €4,113 | €73,845 | +€69,732 | +1,695% |
| Financial fixed assets | 28 | €116 | €50 | -€66 | -56.9% |
| Current assets | 29/58 | €827,419 | €707,076 | -€120,343 | -14.5% |
| Stocks and contracts in progress | 3 | €6,609 | €3,091 | -€3,518 | -53.2% |
| Stocks | 30/36 | €6,609 | €3,091 | -€3,518 | -53.2% |
| Amounts receivable within one year | 40/41 | €79,124 | €38,949 | -€40,175 | -50.8% |
| Trade receivables | 40 | €30,354 | €29,839 | -€515 | -1.7% |
| Other amounts receivable | 41 | €48,770 | €9,110 | -€39,660 | -81.3% |
| Current investments | 50/53 | €672,165 | €555,386 | -€116,779 | -17.4% |
| Cash at bank and in hand | 54/58 | €60,717 | €104,764 | +€44,047 | +72.5% |
| Deferred charges and accrued income | 490/1 | €8,804 | €4,886 | -€3,918 | -44.5% |
| Total equity and liabilities | 10/49 | €1,165,400 | €1,140,873 | -€24,527 | -2.1% |
| Equity | 10/15 | €965,947 | €1,009,608 | +€43,661 | +4.5% |
| Contributions | 10/11 | €100,000 | €6,200 | -€93,800 | -93.8% |
| Reserves | 13 | €865,947 | €1,003,408 | +€137,461 | +15.9% |
| Distributable reserves | 133 | €865,947 | €1,003,408 | +€137,461 | +15.9% |
| Amounts payable | 17/49 | €199,453 | €131,265 | -€68,188 | -34.2% |
| Amounts payable within one year | 42/48 | €197,983 | €75,839 | -€122,144 | -61.7% |
| Financial debts | 43 | €110,000 | - | -€110,000 | |
| Other loans | 439 | €110,000 | - | -€110,000 | |
| Trade debts | 44 | €34,084 | €16,330 | -€17,754 | -52.1% |
| Suppliers | 440/4 | €34,084 | €16,330 | -€17,754 | -52.1% |
| Taxes, remuneration and social security | 45 | €24,019 | €24,262 | +€243 | +1.0% |
| Taxes | 450/3 | €17,141 | €15,214 | -€1,927 | -11.2% |
| Remuneration and social security | 454/9 | €6,878 | €9,048 | +€2,170 | +31.5% |
| Other amounts payable | 47/48 | €29,880 | €35,247 | +€5,367 | +18.0% |
| Accrued charges and deferred income | 492/3 | €1,470 | €55,426 | +€53,956 | +3,670% |
| Non-recurring operating income | 76A | - | €5,343 | +€5,343 | |
| Remuneration, social security and pensions | 62 | €44,413 | €55,956 | +€11,543 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,203 | €102,630 | +€39,427 | +62.4% |
| Other operating charges | 640/8 | €11,622 | €7,110 | -€4,512 | -38.8% |
| Gross operating margin | 9900 | €286,830 | €317,524 | +€30,694 | +10.7% |
| Operating profit (loss) | 9901 | €167,592 | €151,828 | -€15,764 | -9.4% |
| Financial income | 75/76B | €24,686 | €39,646 | +€14,960 | +60.6% |
| Recurring financial income | 75 | €24,686 | €39,646 | +€14,960 | +60.6% |
| Financial charges | 65/66B | €5,026 | €7,150 | +€2,124 | +42.3% |
| Recurring financial charges | 65 | €5,026 | €7,150 | +€2,124 | +42.3% |
| Profit (loss) for the period before taxes | 9903 | €187,252 | €184,324 | -€2,928 | -1.6% |
| Income taxes | 67/77 | €51,932 | €46,863 | -€5,069 | -9.8% |
| Profit (loss) for the period | 9904 | €135,320 | €137,461 | +€2,141 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €135,320 | €137,461 | +€2,141 | +1.6% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.