Body-Minded: 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-Minded
Largest movements
- Tangible fixed assets -€36,366
down €36,366 (-41.1%), from €88,567 to €52,201
of which Land and buildings: -€27,112
- Cash +€15,106
up €15,106 (+1279.4%), from €1,181 to €16,286
mainly Depreciation (+€36,366) and Net result for the year (+€18,436)
- Receivables within one year +€2,639
up €2,639 (+17.1%), from €15,460 to €18,099
- Stocks and contracts -€1,618
down €1,618 (-73.5%), from €2,202 to €584
- Debts after one year -€22,319
down €22,319 (-63.4%), from €35,207 to €12,888
- Profit (loss) carried forward +€5,857
up €5,857 (+27.8%), from -€21,033 to -€15,176
- Current portion of long-term debt -€2,522
down €2,522 (-10.0%), from €25,265 to €22,743
- Gross operating margin +€13,141
up €13,141 (+31.5%), from €41,720 to €54,862
- Staff costs -€3,300
down €3,300 (-42.5%), from €7,758 to €4,458
- Taxes +€1,990
up €1,990 (+134.9%), from €1,475 to €3,465
- Financial charges -€878
down €878 (-31.0%), from €2,831 to €1,952
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 | €111,836 | €91,046 | -€20,790 | -18.6% |
| Fixed assets | 21/28 | €88,567 | €52,201 | -€36,366 | -41.1% |
| Tangible fixed assets | 22/27 | €88,567 | €52,201 | -€36,366 | -41.1% |
| Land and buildings | 22 | €74,379 | €47,267 | -€27,112 | -36.5% |
| Plant, machinery and equipment | 23 | €0 | - | -€0 | |
| Furniture and vehicles | 24 | €14,188 | €4,935 | -€9,253 | -65.2% |
| Current assets | 29/58 | €23,269 | €38,845 | +€15,575 | +66.9% |
| Stocks and contracts in progress | 3 | €2,202 | €584 | -€1,618 | -73.5% |
| Contracts in progress | 37 | €2,202 | €584 | -€1,618 | -73.5% |
| Amounts receivable within one year | 40/41 | €15,460 | €18,099 | +€2,639 | +17.1% |
| Other amounts receivable | 41 | €15,460 | €18,099 | +€2,639 | +17.1% |
| Cash at bank and in hand | 54/58 | €1,181 | €16,286 | +€15,106 | +1279.4% |
| Deferred charges and accrued income | 490/1 | €4,426 | €3,876 | -€551 | -12.4% |
| Total equity and liabilities | 10/49 | €111,836 | €91,046 | -€20,790 | -18.6% |
| Equity | 10/15 | €44,017 | €49,874 | +€5,857 | +13.3% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Contributions outside capital | 11 | €12,600 | €12,600 | = | 0.0% |
| Other | 1109/19 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €52,450 | €52,450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,590 | €50,590 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,033 | -€15,176 | +€5,857 | +27.8% |
| Amounts payable | 17/49 | €67,820 | €41,172 | -€26,647 | -39.3% |
| Amounts payable after more than one year | 17 | €35,207 | €12,888 | -€22,319 | -63.4% |
| Financial debts | 170/4 | €35,207 | €12,888 | -€22,319 | -63.4% |
| Amounts payable within one year | 42/48 | €32,515 | €28,285 | -€4,230 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €25,265 | €22,743 | -€2,522 | -10.0% |
| Trade debts | 44 | €1,115 | €251 | -€863 | -77.4% |
| Suppliers | 440/4 | €1,115 | €251 | -€863 | -77.4% |
| Taxes, remuneration and social security | 45 | €6,135 | €5,290 | -€845 | -13.8% |
| Taxes | 450/3 | €3,736 | €3,774 | +€38 | +1.0% |
| Remuneration and social security | 454/9 | €2,399 | €1,516 | -€883 | -36.8% |
| Accrued charges and deferred income | 492/3 | €98 | - | -€98 | |
| Remuneration, social security and pensions | 62 | €7,758 | €4,458 | -€3,300 | -42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,851 | €36,366 | -€485 | -1.3% |
| Other operating charges | 640/8 | €2,462 | €2,763 | +€301 | +12.2% |
| Gross operating margin | 9900 | €41,720 | €54,862 | +€13,141 | +31.5% |
| Operating profit (loss) | 9901 | -€5,351 | €11,275 | +€16,626 | |
| Financial income | 75/76B | €12,468 | €12,579 | +€112 | +0.9% |
| Recurring financial income | 75 | €12,468 | €12,579 | +€112 | +0.9% |
| Financial charges | 65/66B | €2,831 | €1,952 | -€878 | -31.0% |
| Recurring financial charges | 65 | €2,831 | €1,952 | -€878 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €4,286 | €21,902 | +€17,616 | +411.0% |
| Income taxes | 67/77 | €1,475 | €3,465 | +€1,990 | +134.9% |
| Profit (loss) for the period | 9904 | €2,811 | €18,436 | +€15,626 | +555.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,811 | €18,436 | +€15,626 | +555.9% |
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 12 October 2026 via checked.be.