BODY LIFE CHANGING: 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 LIFE CHANGING
Largest movements
- Cash +€24,787
up €24,787 (+8,519%), from €291 to €25,078
mainly Net result for the year (+€34,465) and Depreciation (+€12,178)
- Tangible fixed assets -€12,178
down €12,178 (-34.9%), from €34,870 to €22,692
of which Furniture and vehicles: -€8,238
- Deferred charges and accrued income -€2,588
down €2,588 (-76.2%), from €3,395 to €807
- Profit (loss) carried forward +€34,465
up €34,465, from -€1,992 to €32,474
- Trade debts -€19,493
down €19,493 (-65.1%), from €29,960 to €10,467
- Tax, wage and social debts +€12,047
up €12,047 (+464%), from €2,598 to €14,645
- Other debts -€9,902
down €9,902 (-42.2%), from €23,441 to €13,539
- Current portion of long-term debt -€3,903
no longer reported in 2023 (was €3,903)
- Taxes +€10,752
new in 2023: €10,752
- Gross operating margin -€9,594
down €9,594 (-14.3%), from €67,231 to €57,637
- Depreciation -€5,135
down €5,135 (-29.7%), from €17,313 to €12,178
- Financial charges -€3,206
down €3,206 (-72.2%), from €4,440 to €1,234
- Financial income +€991
up €991 (+79,940%), from €1 to €993
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,182 | €91,235 | +€10,052 | +12.4% |
| Fixed assets | 21/28 | €42,510 | €30,332 | -€12,178 | -28.6% |
| Tangible fixed assets | 22/27 | €34,870 | €22,692 | -€12,178 | -34.9% |
| Land and buildings | 22 | €26,632 | €22,692 | -€3,940 | -14.8% |
| Furniture and vehicles | 24 | €8,238 | - | -€8,238 | |
| Financial fixed assets | 28 | €7,640 | €7,640 | = | 0.0% |
| Current assets | 29/58 | €38,673 | €60,903 | +€22,231 | +57.5% |
| Amounts receivable within one year | 40/41 | €34,987 | €35,018 | +€32 | +0.1% |
| Trade receivables | 40 | €4,065 | €7,918 | +€3,853 | +94.8% |
| Other amounts receivable | 41 | €30,922 | €27,101 | -€3,821 | -12.4% |
| Cash at bank and in hand | 54/58 | €291 | €25,078 | +€24,787 | +8,519% |
| Deferred charges and accrued income | 490/1 | €3,395 | €807 | -€2,588 | -76.2% |
| Total equity and liabilities | 10/49 | €81,182 | €91,235 | +€10,052 | +12.4% |
| Equity | 10/15 | €18,008 | €52,474 | +€34,465 | +191% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,992 | €32,474 | +€34,465 | |
| Amounts payable | 17/49 | €63,174 | €38,761 | -€24,413 | -38.6% |
| Amounts payable within one year | 42/48 | €63,174 | €38,761 | -€24,413 | -38.6% |
| Current portion of amounts payable after more than one year | 42 | €3,903 | - | -€3,903 | |
| Financial debts | 43 | €3,273 | €110 | -€3,163 | -96.6% |
| Credit institutions | 430/8 | €3,273 | €110 | -€3,163 | -96.6% |
| Trade debts | 44 | €29,960 | €10,467 | -€19,493 | -65.1% |
| Suppliers | 440/4 | €29,960 | €10,467 | -€19,493 | -65.1% |
| Taxes, remuneration and social security | 45 | €2,598 | €14,645 | +€12,047 | +464% |
| Taxes | 450/3 | €2,598 | €14,645 | +€12,047 | +464% |
| Other amounts payable | 47/48 | €23,441 | €13,539 | -€9,902 | -42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,313 | €12,178 | -€5,135 | -29.7% |
| Other operating charges | 640/8 | €62 | - | -€62 | |
| Gross operating margin | 9900 | €67,231 | €57,637 | -€9,594 | -14.3% |
| Operating profit (loss) | 9901 | €49,856 | €45,459 | -€4,398 | -8.8% |
| Financial income | 75/76B | €1 | €993 | +€991 | +79,940% |
| Recurring financial income | 75 | €1 | €993 | +€991 | +79,940% |
| Financial charges | 65/66B | €4,440 | €1,234 | -€3,206 | -72.2% |
| Recurring financial charges | 65 | €4,440 | €1,234 | -€3,206 | -72.2% |
| Profit (loss) for the period before taxes | 9903 | €45,417 | €45,217 | -€200 | -0.4% |
| Income taxes | 67/77 | - | €10,752 | +€10,752 | |
| Profit (loss) for the period | 9904 | €45,417 | €34,465 | -€10,952 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,417 | €34,465 | -€10,952 | -24.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.