Body Language by M: what changed
What changed
Body Language by M
NACE 96.220, Beauty care and other beauty treatments
filed annual accounts (NBB)
Net result for the year
€21,015
2024 · €11,757+€9,258
Equity
€80,870
2024 · €59,854+€21,015
Cash
€39,532
2024 · €73,450-€33,919
Balance sheet total
€140,120
2024 · €118,632+€21,487
Largest movements
Assets
- Current investments +€60,000
new in 2025: €60,000
- Cash -€33,919
down €33,919 (-46.2%), from €73,450 to €39,532
mainly Current investments (-€60,000) and Other debts (-€3,235)
- Tangible fixed assets -€4,957
down €4,957 (-20.8%), from €23,889 to €18,932
of which Furniture and vehicles: -€3,698
Equity and liabilities
- Reserves +€21,015
up €21,015 (+50.9%), from €41,254 to €62,270
- Tax, wage and social debts +€3,604
up €3,604 (+179%), from €2,016 to €5,620
- Other debts -€3,235
down €3,235 (-6.3%), from €51,317 to €48,082
Income statement
- Gross operating margin +€11,288
up €11,288 (+39.7%), from €28,412 to €39,700
- Taxes +€5,313
up €5,313 (+107%), from €4,986 to €10,299
- Depreciation -€3,247
down €3,247 (-39.6%), from €8,204 to €4,957
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.
Result 2024
€11,757
Gross operating margin
+€11,288
Staff costs
-€100
Depreciation
+€3,247
Other operating charges
-€88
Financial income
-€26
Financial charges
+€251
Taxes
-€5,313
Result 2025
€21,015
raises the resultlowers the result
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.
From operations
+€26,081
Investment
-€60,000
Financing
€0
Cash 2024
€73,450
From operations (derived)
+€26,081
Net result for the year
+€21,015
Depreciation
+€4,957
Stocks and contracts
-€668
Receivables within one year
+€1,042
Deferred charges and accrued income
-€738
Trade debts
+€1,347
Tax, wage and social debts
+€3,604
Advances received
-€1,244
Other debts
-€3,235
Investment (derived)
-€60,000
Current investments
-€60,000
Cash 2025
€39,532
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,632 | €140,120 | +€21,487 | +18.1% |
| Fixed assets | 21/28 | €23,889 | €18,932 | -€4,957 | -20.8% |
| Tangible fixed assets | 22/27 | €23,889 | €18,932 | -€4,957 | -20.8% |
| Plant, machinery and equipment | 23 | €4,427 | €3,479 | -€948 | -21.4% |
| Furniture and vehicles | 24 | €16,549 | €12,850 | -€3,698 | -22.3% |
| Other tangible fixed assets | 26 | €2,914 | €2,603 | -€311 | -10.7% |
| Current assets | 29/58 | €94,743 | €121,188 | +€26,445 | +27.9% |
| Stocks and contracts in progress | 3 | €19,117 | €19,785 | +€668 | +3.5% |
| Stocks | 30/36 | €19,117 | €19,785 | +€668 | +3.5% |
| Amounts receivable within one year | 40/41 | €1,042 | €0 | -€1,042 | -100% |
| Trade receivables | 40 | €1,028 | €0 | -€1,028 | -100% |
| Other amounts receivable | 41 | €14 | €0 | -€14 | -100% |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €73,450 | €39,532 | -€33,919 | -46.2% |
| Deferred charges and accrued income | 490/1 | €1,134 | €1,872 | +€738 | +65.0% |
| Total equity and liabilities | 10/49 | €118,632 | €140,120 | +€21,487 | +18.1% |
| Equity | 10/15 | €59,854 | €80,870 | +€21,015 | +35.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,254 | €62,270 | +€21,015 | +50.9% |
| Distributable reserves | 133 | €41,254 | €62,270 | +€21,015 | +50.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €58,778 | €59,250 | +€472 | +0.8% |
| Amounts payable within one year | 42/48 | €58,778 | €59,250 | +€472 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,200 | €5,547 | +€1,347 | +32.1% |
| Suppliers | 440/4 | €4,200 | €5,547 | +€1,347 | +32.1% |
| Advances received on contracts in progress | 46 | €1,244 | €0 | -€1,244 | -100% |
| Taxes, remuneration and social security | 45 | €2,016 | €5,620 | +€3,604 | +179% |
| Taxes | 450/3 | €2,016 | €5,620 | +€3,604 | +179% |
| Other amounts payable | 47/48 | €51,317 | €48,082 | -€3,235 | -6.3% |
| Remuneration, social security and pensions | 62 | - | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,204 | €4,957 | -€3,247 | -39.6% |
| Other operating charges | 640/8 | €2,846 | €2,934 | +€88 | +3.1% |
| Gross operating margin | 9900 | €28,412 | €39,700 | +€11,288 | +39.7% |
| Operating profit (loss) | 9901 | €17,362 | €31,708 | +€14,346 | +82.6% |
| Financial income | 75/76B | €121 | €94 | -€26 | -21.9% |
| Recurring financial income | 75 | €121 | €94 | -€26 | -21.9% |
| Financial charges | 65/66B | €739 | €488 | -€251 | -33.9% |
| Recurring financial charges | 65 | €739 | €488 | -€251 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €16,743 | €31,314 | +€14,571 | +87.0% |
| Income taxes | 67/77 | €4,986 | €10,299 | +€5,313 | +107% |
| Profit (loss) for the period | 9904 | €11,757 | €21,015 | +€9,258 | +78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,757 | €21,015 | +€9,258 | +78.7% |
Next steps
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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 7 November 2026 via checked.be.