BODY-PERFECT: what changed
Two fiscal 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-PERFECT
Largest movements
- Cash -€43,999
down €43,999 (-98.8%), from €44,518 to €520
mainly Net result for the year (-€242,787) and Investment in fixed assets (net) (-€40,366)
- Tangible fixed assets -€28,754
down €28,754 (-10.1%), from €285,058 to €256,304
of which Furniture and vehicles: -€14,991
- Stocks and contracts +€4,034
up €4,034 (+159.3%), from €2,531 to €6,565
- Receivables within one year -€3,701
down €3,701 (-79.7%), from €4,646 to €946
- Profit (loss) carried forward -€242,787
down €242,787 (-56.6%), from -€428,997 to -€671,784
- Other debts +€86,310
up €86,310 (+14.6%), from €591,104 to €677,414
- Trade debts +€46,982
up €46,982 (+53.6%), from €87,654 to €134,636
- Tax, wage and social debts +€44,973
up €44,973 (+75.1%), from €59,906 to €104,879
of which Taxes: +€33,862
- Accrued charges and deferred income -€8,215
no longer reported in 2025 (was €8,215)
- Staff costs +€11,954
up €11,954 (+5.7%), from €209,417 to €221,371
- Gross operating margin +€11,694
up €11,694 (+27.1%), from €43,130 to €54,823
- Depreciation +€8,225
up €8,225 (+13.4%), from €61,312 to €69,537
- Other operating charges -€3,748
down €3,748 (-53.1%), from €7,061 to €3,313
- Financial charges +€925
up €925 (+37.5%), from €2,464 to €3,390
of which Financial charges: +€958
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 | €337,881 | €265,145 | -€72,736 | -21.5% |
| Fixed assets | 21/28 | €286,185 | €257,014 | -€29,171 | -10.2% |
| Tangible fixed assets | 22/27 | €285,058 | €256,304 | -€28,754 | -10.1% |
| Land and buildings | 22 | €135,448 | €121,686 | -€13,762 | -10.2% |
| Furniture and vehicles | 24 | €149,610 | €134,619 | -€14,991 | -10.0% |
| Financial fixed assets | 28 | €1,127 | €710 | -€417 | -37.0% |
| Current assets | 29/58 | €51,696 | €8,130 | -€43,566 | -84.3% |
| Stocks and contracts in progress | 3 | €2,531 | €6,565 | +€4,034 | +159.3% |
| Stocks | 30/36 | €2,531 | €6,565 | +€4,034 | +159.3% |
| Amounts receivable within one year | 40/41 | €4,646 | €946 | -€3,701 | -79.7% |
| Trade receivables | 40 | €4,646 | €946 | -€3,701 | -79.7% |
| Cash at bank and in hand | 54/58 | €44,518 | €520 | -€43,999 | -98.8% |
| Deferred charges and accrued income | 490/1 | - | €100 | +€100 | |
| Total equity and liabilities | 10/49 | €337,881 | €265,145 | -€72,736 | -21.5% |
| Equity | 10/15 | -€408,997 | -€651,784 | -€242,787 | -59.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€428,997 | -€671,784 | -€242,787 | -56.6% |
| Amounts payable | 17/49 | €746,878 | €916,929 | +€170,051 | +22.8% |
| Amounts payable within one year | 42/48 | €738,663 | €916,929 | +€178,266 | +24.1% |
| Trade debts | 44 | €87,654 | €134,636 | +€46,982 | +53.6% |
| Suppliers | 440/4 | €87,654 | €134,636 | +€46,982 | +53.6% |
| Taxes, remuneration and social security | 45 | €59,906 | €104,879 | +€44,973 | +75.1% |
| Taxes | 450/3 | €34,077 | €67,939 | +€33,862 | +99.4% |
| Remuneration and social security | 454/9 | €25,829 | €36,940 | +€11,111 | +43.0% |
| Other amounts payable | 47/48 | €591,104 | €677,414 | +€86,310 | +14.6% |
| Accrued charges and deferred income | 492/3 | €8,215 | - | -€8,215 | |
| Remuneration, social security and pensions | 62 | €209,417 | €221,371 | +€11,954 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,312 | €69,537 | +€8,225 | +13.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11 | - | -€11 | |
| Other operating charges | 640/8 | €7,061 | €3,313 | -€3,748 | -53.1% |
| Gross operating margin | 9900 | €43,130 | €54,823 | +€11,694 | +27.1% |
| Operating profit (loss) | 9901 | -€234,670 | -€239,397 | -€4,727 | -2.0% |
| Financial charges | 65/66B | €2,464 | €3,390 | +€925 | +37.5% |
| Recurring financial charges | 65 | €2,464 | €3,423 | +€958 | +38.9% |
| Non-recurring financial charges | 66B | - | -€33 | -€33 | |
| Profit (loss) for the period before taxes | 9903 | -€237,135 | -€242,787 | -€5,652 | -2.4% |
| Profit (loss) for the period | 9904 | -€237,135 | -€242,787 | -€5,652 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€237,135 | -€242,787 | -€5,652 | -2.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.