BODY & MIND: 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 & MIND
Largest movements
- Tangible fixed assets -€19,927
down €19,927 (-7.5%), from €265,293 to €245,366
of which Land and buildings: -€12,324
- Cash +€8,328
up €8,328 (+90.8%), from €9,171 to €17,499
mainly Depreciation (+€16,910) and Receivables within one year (+€7,320)
- Receivables within one year -€7,320
down €7,320 (-17.5%), from €41,875 to €34,555
of which Trade receivables: -€5,144
- Debts after one year -€17,451
down €17,451 (-12.8%), from €136,778 to €119,327
- Reserves +€5,247
up €5,247 (+182.5%), from €2,875 to €8,122
- Depreciation -€6,098
down €6,098 (-26.5%), from €23,008 to €16,910
- Gross operating margin -€2,635
down €2,635 (-8.7%), from €30,161 to €27,526
- Other operating charges -€1,340
down €1,340 (-49.6%), from €2,701 to €1,361
- Taxes +€1,337
up €1,337 (+620.4%), from €216 to €1,553
- Financial income +€908
new in 2025: €908
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.
Cash bridge derived
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 | €318,551 | €302,264 | -€16,287 | -5.1% |
| Fixed assets | 21/28 | €266,524 | €246,598 | -€19,927 | -7.5% |
| Tangible fixed assets | 22/27 | €265,293 | €245,366 | -€19,927 | -7.5% |
| Land and buildings | 22 | €241,949 | €229,624 | -€12,324 | -5.1% |
| Plant, machinery and equipment | 23 | €16,618 | €12,534 | -€4,084 | -24.6% |
| Furniture and vehicles | 24 | €6,726 | €3,208 | -€3,518 | -52.3% |
| Financial fixed assets | 28 | €1,231 | €1,231 | = | 0.0% |
| Current assets | 29/58 | €52,027 | €55,667 | +€3,640 | +7.0% |
| Amounts receivable within one year | 40/41 | €41,875 | €34,555 | -€7,320 | -17.5% |
| Trade receivables | 40 | €24,696 | €19,552 | -€5,144 | -20.8% |
| Other amounts receivable | 41 | €17,180 | €15,003 | -€2,177 | -12.7% |
| Cash at bank and in hand | 54/58 | €9,171 | €17,499 | +€8,328 | +90.8% |
| Deferred charges and accrued income | 490/1 | €980 | €3,613 | +€2,633 | +268.6% |
| Total equity and liabilities | 10/49 | €318,551 | €302,264 | -€16,287 | -5.1% |
| Equity | 10/15 | €157,590 | €162,837 | +€5,247 | +3.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,875 | €8,122 | +€5,247 | +182.5% |
| Distributable reserves | 133 | €2,875 | €8,122 | +€5,247 | +182.5% |
| Profit (loss) carried forward | 14 | €142,314 | €142,314 | = | 0.0% |
| Amounts payable | 17/49 | €160,961 | €139,428 | -€21,533 | -13.4% |
| Amounts payable after more than one year | 17 | €136,778 | €119,327 | -€17,451 | -12.8% |
| Financial debts | 170/4 | €136,778 | €119,327 | -€17,451 | -12.8% |
| Amounts payable within one year | 42/48 | €24,183 | €20,101 | -€4,082 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €18,466 | €17,460 | -€1,007 | -5.5% |
| Trade debts | 44 | €3,316 | €388 | -€2,929 | -88.3% |
| Suppliers | 440/4 | €3,316 | €388 | -€2,929 | -88.3% |
| Taxes, remuneration and social security | 45 | €2,401 | €2,253 | -€147 | -6.1% |
| Taxes | 450/3 | €2,401 | €2,253 | -€147 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,008 | €16,910 | -€6,098 | -26.5% |
| Other operating charges | 640/8 | €2,701 | €1,361 | -€1,340 | -49.6% |
| Gross operating margin | 9900 | €30,161 | €27,526 | -€2,635 | -8.7% |
| Operating profit (loss) | 9901 | €4,452 | €9,255 | +€4,803 | +107.9% |
| Financial income | 75/76B | - | €908 | +€908 | |
| Recurring financial income | 75 | - | €908 | +€908 | |
| Financial charges | 65/66B | €3,721 | €3,362 | -€359 | -9.6% |
| Recurring financial charges | 65 | €3,721 | €3,362 | -€359 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €731 | €6,800 | +€6,069 | +830.2% |
| Income taxes | 67/77 | €216 | €1,553 | +€1,337 | +620.4% |
| Profit (loss) for the period | 9904 | €515 | €5,247 | +€4,731 | +918.0% |
| Profit (loss) for the period to be appropriated | 9905 | €515 | €5,247 | +€4,731 | +918.0% |
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 11 October 2026 via checked.be.