BODY FUN: 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 FUN
Largest movements
- Receivables within one year +€66,335
up €66,335 (+2,333%), from €2,843 to €69,178
of which Trade receivables: +€68,736
- Tangible fixed assets +€29,458
up €29,458 (+9.6%), from €305,397 to €334,855
of which Land and buildings: +€30,931
- Tax, wage and social debts +€111,249
up €111,249 (+11,579%), from €961 to €112,210
- Profit (loss) carried forward -€45,413
down €45,413 (-53.3%), from -€85,170 to -€130,583
- Advances received +€32,593
up €32,593 (+104%), from €31,433 to €64,025
- Current portion of long-term debt -€4,292
down €4,292 (-32.2%), from €13,320 to €9,029
- Other operating charges +€89,794
up €89,794 (+11,139%), from €806 to €90,600
- Gross operating margin +€30,221
up €30,221 (+59.5%), from €50,812 to €81,032
- Financial charges +€10,222
up €10,222 (+193%), from €5,292 to €15,515
- Depreciation +€3,181
up €3,181 (+19.2%), from €16,547 to €19,728
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 | €311,543 | €407,600 | +€96,057 | +30.8% |
| Fixed assets | 21/28 | €305,543 | €335,059 | +€29,516 | +9.7% |
| Tangible fixed assets | 22/27 | €305,397 | €334,855 | +€29,458 | +9.6% |
| Land and buildings | 22 | €296,677 | €327,609 | +€30,931 | +10.4% |
| Plant, machinery and equipment | 23 | €816 | €1,124 | +€308 | +37.8% |
| Furniture and vehicles | 24 | €7,904 | €6,123 | -€1,781 | -22.5% |
| Financial fixed assets | 28 | €146 | €203 | +€57 | +39.3% |
| Current assets | 29/58 | €6,000 | €72,541 | +€66,541 | +1,109% |
| Amounts receivable within one year | 40/41 | €2,843 | €69,178 | +€66,335 | +2,333% |
| Trade receivables | 40 | €40 | €68,777 | +€68,736 | +171,114% |
| Other amounts receivable | 41 | €2,803 | €401 | -€2,402 | -85.7% |
| Cash at bank and in hand | 54/58 | €2,196 | €1,089 | -€1,107 | -50.4% |
| Deferred charges and accrued income | 490/1 | €961 | €2,275 | +€1,313 | +137% |
| Total equity and liabilities | 10/49 | €311,543 | €407,600 | +€96,057 | +30.8% |
| Equity | 10/15 | -€57,670 | -€103,083 | -€45,413 | -78.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,170 | -€130,583 | -€45,413 | -53.3% |
| Amounts payable | 17/49 | €369,213 | €510,682 | +€141,470 | +38.3% |
| Amounts payable after more than one year | 17 | €312,736 | €314,243 | +€1,508 | +0.5% |
| Financial debts | 170/4 | €91,605 | €81,205 | -€10,399 | -11.4% |
| Other amounts payable | 178/9 | €221,131 | €233,038 | +€11,907 | +5.4% |
| Amounts payable within one year | 42/48 | €56,447 | €196,439 | +€139,992 | +248% |
| Current portion of amounts payable after more than one year | 42 | €13,320 | €9,029 | -€4,292 | -32.2% |
| Financial debts | 43 | - | €2 | +€2 | |
| Credit institutions | 430/8 | - | €2 | +€2 | |
| Trade debts | 44 | €10,733 | €11,172 | +€439 | +4.1% |
| Suppliers | 440/4 | €10,733 | €11,172 | +€439 | +4.1% |
| Advances received on contracts in progress | 46 | €31,433 | €64,025 | +€32,593 | +104% |
| Taxes, remuneration and social security | 45 | €961 | €112,210 | +€111,249 | +11,579% |
| Taxes | 450/3 | €961 | €112,210 | +€111,249 | +11,579% |
| Accrued charges and deferred income | 492/3 | €30 | - | -€30 | |
| Remuneration, social security and pensions | 62 | €149 | €149 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,547 | €19,728 | +€3,181 | +19.2% |
| Other operating charges | 640/8 | €806 | €90,600 | +€89,794 | +11,139% |
| Non-recurring operating charges | 66A | €134,485 | - | -€134,485 | |
| Gross operating margin | 9900 | €50,812 | €81,032 | +€30,221 | +59.5% |
| Operating profit (loss) | 9901 | -€101,175 | -€29,445 | +€71,730 | +70.9% |
| Financial income | 75/76B | €2 | €6 | +€4 | +250% |
| Recurring financial income | 75 | €2 | €6 | +€4 | +250% |
| Financial charges | 65/66B | €5,292 | €15,515 | +€10,222 | +193% |
| Recurring financial charges | 65 | €5,292 | €15,515 | +€10,222 | +193% |
| Profit (loss) for the period before taxes | 9903 | -€106,466 | -€44,954 | +€61,512 | +57.8% |
| Income taxes | 67/77 | €478 | €459 | -€19 | -3.9% |
| Profit (loss) for the period | 9904 | -€106,943 | -€45,413 | +€61,531 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€106,943 | -€45,413 | +€61,531 | +57.5% |
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 17 October 2026 via checked.be.