BODY-GYM: what changed
BODY-GYM
Largest movements
- Tangible fixed assets -€9,802
down €9,802 (-6.1%), from €161,755 to €151,953
of which Land and buildings: -€8,936
- Cash +€4,074
up €4,074 (+120%), from €3,406 to €7,480
mainly Other debts (+€17,986) and Depreciation (+€9,802)
- Debts after one year -€18,328
down €18,328 (-55.0%), from €33,328 to €15,000
of which Other amounts payable: -€18,328
- Other debts +€17,986
new in 2025: €17,986
- Profit (loss) carried forward -€5,597
down €5,597 (-6.3%), from -€89,141 to -€94,738
- Revaluation surpluses -€5,144
down €5,144 (-4.0%), from €129,704 to €124,560
- Reserves +€5,144
up €5,144 (+7.1%), from €72,012 to €77,156
- Gross operating margin -€2,094
down €2,094 (-21.5%), from €9,744 to €7,650
- Taxes +€669
new in 2025: €669
- Other operating charges +€102
up €102 (+4.1%), from €2,490 to €2,592
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 | €166,452 | €160,721 | -€5,731 | -3.4% |
| Fixed assets | 21/28 | €161,755 | €151,953 | -€9,802 | -6.1% |
| Tangible fixed assets | 22/27 | €161,755 | €151,953 | -€9,802 | -6.1% |
| Land and buildings | 22 | €160,753 | €151,817 | -€8,936 | -5.6% |
| Plant, machinery and equipment | 23 | €1,002 | €136 | -€866 | -86.4% |
| Current assets | 29/58 | €4,697 | €8,768 | +€4,071 | +86.7% |
| Stocks and contracts in progress | 3 | €701 | €477 | -€224 | -32.0% |
| Stocks | 30/36 | €701 | €477 | -€224 | -32.0% |
| Amounts receivable within one year | 40/41 | - | €190 | +€190 | |
| Other amounts receivable | 41 | - | €190 | +€190 | |
| Current investments | 50/53 | €2 | €2 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,406 | €7,480 | +€4,074 | +120% |
| Deferred charges and accrued income | 490/1 | €588 | €619 | +€31 | +5.3% |
| Total equity and liabilities | 10/49 | €166,452 | €160,721 | -€5,731 | -3.4% |
| Equity | 10/15 | €133,035 | €127,438 | -€5,597 | -4.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Revaluation surpluses | 12 | €129,704 | €124,560 | -€5,144 | -4.0% |
| Reserves | 13 | €72,012 | €77,156 | +€5,144 | +7.1% |
| Tax-exempt reserves | 132 | €72,012 | €77,156 | +€5,144 | +7.1% |
| Profit (loss) carried forward | 14 | -€89,141 | -€94,738 | -€5,597 | -6.3% |
| Amounts payable | 17/49 | €33,417 | €33,283 | -€134 | -0.4% |
| Amounts payable after more than one year | 17 | €33,328 | €15,000 | -€18,328 | -55.0% |
| Financial debts | 170/4 | €15,000 | €15,000 | = | 0.0% |
| Other amounts payable | 178/9 | €18,328 | - | -€18,328 | |
| Amounts payable within one year | 42/48 | €89 | €18,283 | +€18,194 | +20,443% |
| Trade debts | 44 | - | €160 | +€160 | |
| Suppliers | 440/4 | - | €160 | +€160 | |
| Taxes, remuneration and social security | 45 | €89 | €137 | +€48 | +53.9% |
| Taxes | 450/3 | €89 | €137 | +€48 | +53.9% |
| Other amounts payable | 47/48 | - | €17,986 | +€17,986 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,802 | €9,802 | = | 0.0% |
| Other operating charges | 640/8 | €2,490 | €2,592 | +€102 | +4.1% |
| Gross operating margin | 9900 | €9,744 | €7,650 | -€2,094 | -21.5% |
| Operating profit (loss) | 9901 | -€2,548 | -€4,744 | -€2,196 | -86.2% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €140 | €194 | +€54 | +38.6% |
| Recurring financial charges | 65 | €140 | €194 | +€54 | +38.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,688 | -€4,928 | -€2,240 | -83.3% |
| Income taxes | 67/77 | - | €669 | +€669 | |
| Profit (loss) for the period | 9904 | -€2,688 | -€5,597 | -€2,909 | -108% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,688 | -€5,597 | -€2,909 | -108% |
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 4 November 2026 via checked.be.