Body&Mind Development: 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 Development
Largest movements
- Cash -€785
down €785 (-50.9%), from €1,542 to €756
mainly Net result for the year (-€394) and Other debts (-€189)
- Receivables within one year +€30
new in 2024: €30
- Profit (loss) carried forward -€394
down €394 (-14.3%), from -€2,759 to -€3,153
- Other debts -€189
down €189 (-17.3%), from €1,093 to €904
- Trade debts -€172
down €172 (-82.9%), from €208 to €35
- Gross operating margin +€2,861
up €2,861, from -€2,687 to €175
- Other operating charges +€387
new in 2024: €387
- Financial charges +€110
up €110 (+152.5%), from €72 to €182
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,542 | €786 | -€755 | -49.0% |
| Current assets | 29/58 | €1,542 | €786 | -€755 | -49.0% |
| Amounts receivable within one year | 40/41 | - | €30 | +€30 | |
| Trade receivables | 40 | - | €30 | +€30 | |
| Cash at bank and in hand | 54/58 | €1,542 | €756 | -€785 | -50.9% |
| Total equity and liabilities | 10/49 | €1,542 | €786 | -€755 | -49.0% |
| Equity | 10/15 | €241 | -€153 | -€394 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,759 | -€3,153 | -€394 | -14.3% |
| Amounts payable | 17/49 | €1,300 | €939 | -€361 | -27.8% |
| Amounts payable within one year | 42/48 | €1,300 | €939 | -€361 | -27.8% |
| Trade debts | 44 | €208 | €35 | -€172 | -82.9% |
| Suppliers | 440/4 | €208 | €35 | -€172 | -82.9% |
| Other amounts payable | 47/48 | €1,093 | €904 | -€189 | -17.3% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€2,687 | €175 | +€2,861 | |
| Operating profit (loss) | 9901 | -€2,687 | -€213 | +€2,474 | +92.1% |
| Financial charges | 65/66B | €72 | €182 | +€110 | +152.5% |
| Recurring financial charges | 65 | €72 | €182 | +€110 | +152.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,759 | -€394 | +€2,364 | +85.7% |
| Profit (loss) for the period | 9904 | -€2,759 | -€394 | +€2,364 | +85.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,759 | -€394 | +€2,364 | +85.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.