Body Mentor: 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 Mentor
Largest movements
- Formation expenses -€615
down €615 (-36.9%), from €1,667 to €1,052
- Deferred charges and accrued income +€189
up €189 (+56.4%), from €334 to €523
- Cash +€133
up €133 (+3.7%), from €3,562 to €3,696
mainly Other debts (+€13,954) and Depreciation (+€2,345)
- Tangible fixed assets -€124
down €124 (-7.1%), from €1,741 to €1,616
of which Plant, machinery and equipment: -€1,200
- Other debts +€13,954
up €13,954 (+7,030%), from €199 to €14,153
- Profit (loss) carried forward -€10,156
down €10,156 (-439%), from -€2,313 to -€12,469
- Tax, wage and social debts -€3,482
down €3,482 (-53.7%), from €6,485 to €3,003
- Trade debts -€657
down €657 (-40.0%), from €1,642 to €985
- Gross operating margin -€7,902
down €7,902, from €2,638 to -€5,263
- Depreciation -€495
down €495 (-17.4%), from €2,840 to €2,345
- Other operating charges -€184
down €184 (-25.3%), from €728 to €543
- Financial charges -€117
down €117 (-5.9%), from €1,961 to €1,844
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 | €9,512 | €9,171 | -€342 | -3.6% |
| Formation expenses | 20 | €1,667 | €1,052 | -€615 | -36.9% |
| Fixed assets | 21/28 | €1,741 | €1,616 | -€124 | -7.1% |
| Tangible fixed assets | 22/27 | €1,741 | €1,616 | -€124 | -7.1% |
| Plant, machinery and equipment | 23 | €1,200 | €0 | -€1,200 | -100% |
| Furniture and vehicles | 24 | €541 | €99 | -€442 | -81.7% |
| Other tangible fixed assets | 26 | - | €1,517 | +€1,517 | |
| Current assets | 29/58 | €6,105 | €6,502 | +€397 | +6.5% |
| Amounts receivable within one year | 40/41 | €2,208 | €2,284 | +€76 | +3.4% |
| Trade receivables | 40 | €2,208 | €2,284 | +€76 | +3.4% |
| Cash at bank and in hand | 54/58 | €3,562 | €3,696 | +€133 | +3.7% |
| Deferred charges and accrued income | 490/1 | €334 | €523 | +€189 | +56.4% |
| Total equity and liabilities | 10/49 | €9,512 | €9,171 | -€342 | -3.6% |
| Equity | 10/15 | -€1,313 | -€11,469 | -€10,156 | -773% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,313 | -€12,469 | -€10,156 | -439% |
| Amounts payable | 17/49 | €10,825 | €20,640 | +€9,815 | +90.7% |
| Amounts payable after more than one year | 17 | €2,500 | €2,500 | = | 0.0% |
| Financial debts | 170/4 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,325 | €18,140 | +€9,815 | +118% |
| Trade debts | 44 | €1,642 | €985 | -€657 | -40.0% |
| Suppliers | 440/4 | €1,642 | €985 | -€657 | -40.0% |
| Taxes, remuneration and social security | 45 | €6,485 | €3,003 | -€3,482 | -53.7% |
| Taxes | 450/3 | €6,485 | €3,003 | -€3,482 | -53.7% |
| Other amounts payable | 47/48 | €199 | €14,153 | +€13,954 | +7,030% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,840 | €2,345 | -€495 | -17.4% |
| Other operating charges | 640/8 | €728 | €543 | -€184 | -25.3% |
| Gross operating margin | 9900 | €2,638 | -€5,263 | -€7,902 | |
| Operating profit (loss) | 9901 | -€930 | -€8,152 | -€7,222 | -777% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €1,961 | €1,844 | -€117 | -5.9% |
| Recurring financial charges | 65 | €1,961 | €1,844 | -€117 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,890 | -€9,996 | -€7,106 | -246% |
| Income taxes | 67/77 | €173 | €160 | -€13 | -7.4% |
| Profit (loss) for the period | 9904 | -€3,063 | -€10,156 | -€7,094 | -232% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,063 | -€10,156 | -€7,094 | -232% |
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 19 October 2026 via checked.be.