Body’Ginie: 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’Ginie
Largest movements
- Tangible fixed assets +€47,883
up €47,883 (+11.9%), from €402,819 to €450,702
of which Furniture and vehicles: +€68,335
- Stocks and contracts +€18,215
up €18,215 (+58.2%), from €31,323 to €49,538
- Cash -€8,291
down €8,291 (-29.4%), from €28,221 to €19,930
mainly Investment in fixed assets (net) (-€100,392) and Stocks and contracts (-€18,215)
- Profit (loss) carried forward +€37,706
up €37,706 (+338%), from €11,165 to €48,872
- Debts after one year +€12,624
up €12,624 (+3.8%), from €334,419 to €347,043
- Current portion of long-term debt +€11,610
up €11,610 (+28.1%), from €41,390 to €53,001
- Tax, wage and social debts +€9,520
up €9,520 (+23.9%), from €39,872 to €49,392
of which Taxes: +€5,481
- Other debts -€9,426
down €9,426 (-69.6%), from €13,547 to €4,121
- Gross operating margin +€65,158
up €65,158 (+35.4%), from €183,967 to €249,125
- Staff costs +€27,338
up €27,338 (+26.9%), from €101,494 to €128,832
- Taxes +€8,947
up €8,947 (+154%), from €5,792 to €14,739
- Depreciation +€5,280
up €5,280 (+10.9%), from €48,537 to €53,818
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 | €470,136 | €530,549 | +€60,414 | +12.9% |
| Fixed assets | 21/28 | €406,119 | €452,693 | +€46,574 | +11.5% |
| Intangible fixed assets | 21 | €3,300 | €1,991 | -€1,309 | -39.7% |
| Tangible fixed assets | 22/27 | €402,819 | €450,702 | +€47,883 | +11.9% |
| Land and buildings | 22 | €289,471 | €270,617 | -€18,854 | -6.5% |
| Plant, machinery and equipment | 23 | €75,450 | €73,852 | -€1,598 | -2.1% |
| Furniture and vehicles | 24 | €37,898 | €106,233 | +€68,335 | +180% |
| Current assets | 29/58 | €64,017 | €77,857 | +€13,840 | +21.6% |
| Stocks and contracts in progress | 3 | €31,323 | €49,538 | +€18,215 | +58.2% |
| Stocks | 30/36 | €31,323 | €49,538 | +€18,215 | +58.2% |
| Amounts receivable within one year | 40/41 | €2,337 | €5,923 | +€3,586 | +153% |
| Trade receivables | 40 | €2,337 | €5,923 | +€3,586 | +153% |
| Cash at bank and in hand | 54/58 | €28,221 | €19,930 | -€8,291 | -29.4% |
| Deferred charges and accrued income | 490/1 | €2,136 | €2,466 | +€330 | +15.4% |
| Total equity and liabilities | 10/49 | €470,136 | €530,549 | +€60,414 | +12.9% |
| Equity | 10/15 | €31,165 | €68,872 | +€37,706 | +121% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,165 | €48,872 | +€37,706 | +338% |
| Amounts payable | 17/49 | €438,970 | €461,678 | +€22,708 | +5.2% |
| Amounts payable after more than one year | 17 | €334,419 | €347,043 | +€12,624 | +3.8% |
| Financial debts | 170/4 | €334,419 | €347,043 | +€12,624 | +3.8% |
| Amounts payable within one year | 42/48 | €103,875 | €114,235 | +€10,360 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €41,390 | €53,001 | +€11,610 | +28.1% |
| Trade debts | 44 | €9,065 | €7,722 | -€1,344 | -14.8% |
| Suppliers | 440/4 | €9,065 | €7,722 | -€1,344 | -14.8% |
| Taxes, remuneration and social security | 45 | €39,872 | €49,392 | +€9,520 | +23.9% |
| Taxes | 450/3 | €29,365 | €34,846 | +€5,481 | +18.7% |
| Remuneration and social security | 454/9 | €10,507 | €14,546 | +€4,039 | +38.4% |
| Other amounts payable | 47/48 | €13,547 | €4,121 | -€9,426 | -69.6% |
| Accrued charges and deferred income | 492/3 | €676 | €400 | -€276 | -40.9% |
| Remuneration, social security and pensions | 62 | €101,494 | €128,832 | +€27,338 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,537 | €53,818 | +€5,280 | +10.9% |
| Other operating charges | 640/8 | €2,659 | €2,780 | +€120 | +4.5% |
| Gross operating margin | 9900 | €183,967 | €249,125 | +€65,158 | +35.4% |
| Operating profit (loss) | 9901 | €31,277 | €63,696 | +€32,419 | +104% |
| Financial income | 75/76B | €26 | €37 | +€12 | +44.6% |
| Recurring financial income | 75 | €26 | €37 | +€12 | +44.6% |
| Financial charges | 65/66B | €9,772 | €11,288 | +€1,515 | +15.5% |
| Recurring financial charges | 65 | €9,772 | €11,288 | +€1,515 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €21,531 | €52,445 | +€30,915 | +144% |
| Income taxes | 67/77 | €5,792 | €14,739 | +€8,947 | +154% |
| Profit (loss) for the period | 9904 | €15,739 | €37,706 | +€21,968 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €15,739 | €37,706 | +€21,968 | +140% |
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 24 October 2026 via checked.be.