BODY PERFECT: 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 PERFECT
Largest movements
- Receivables within one year +€63,223
up €63,223 (+277%), from €22,835 to €86,058
- Tangible fixed assets -€18,495
down €18,495 (-23.9%), from €77,544 to €59,049
of which Land and buildings: -€18,810
- Debts after one year -€26,344
down €26,344 (-50.9%), from €51,806 to €25,462
- Reserves +€21,870
new in 2025: €21,870
- Profit (loss) carried forward +€21,177
no longer reported in 2025 (was -€21,177)
- Other debts +€16,500
new in 2025: €16,500
- Tax, wage and social debts +€12,064
up €12,064 (+1,265%), from €954 to €13,018
of which Taxes: +€11,064
- Taxes +€6,403
new in 2025: €6,403
- Financial income +€3,308
up €3,308 (+530%), from €624 to €3,932
- Depreciation +€818
up €818 (+6.7%), from €12,255 to €13,073
- Financial charges +€579
up €579 (+17.9%), from €3,228 to €3,807
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,411 | €147,766 | +€45,355 | +44.3% |
| Fixed assets | 21/28 | €77,544 | €59,049 | -€18,495 | -23.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €77,544 | €59,049 | -€18,495 | -23.9% |
| Land and buildings | 22 | €69,918 | €51,108 | -€18,810 | -26.9% |
| Plant, machinery and equipment | 23 | €7,589 | €7,941 | +€352 | +4.6% |
| Furniture and vehicles | 24 | €37 | - | -€37 | |
| Current assets | 29/58 | €24,867 | €88,717 | +€63,850 | +257% |
| Stocks and contracts in progress | 3 | €1,300 | €1,975 | +€675 | +51.9% |
| Stocks | 30/36 | €1,300 | €1,975 | +€675 | +51.9% |
| Amounts receivable within one year | 40/41 | €22,835 | €86,058 | +€63,223 | +277% |
| Other amounts receivable | 41 | €22,835 | €86,058 | +€63,223 | +277% |
| Cash at bank and in hand | 54/58 | €732 | €684 | -€48 | -6.6% |
| Total equity and liabilities | 10/49 | €102,411 | €147,766 | +€45,355 | +44.3% |
| Equity | 10/15 | €22,723 | €65,770 | +€43,047 | +189% |
| Contributions | 10/11 | €43,900 | €43,900 | = | 0.0% |
| Reserves | 13 | - | €21,870 | +€21,870 | |
| Distributable reserves | 133 | - | €21,870 | +€21,870 | |
| Profit (loss) carried forward | 14 | -€21,177 | - | +€21,177 | |
| Amounts payable | 17/49 | €79,688 | €81,996 | +€2,308 | +2.9% |
| Amounts payable after more than one year | 17 | €51,806 | €25,462 | -€26,344 | -50.9% |
| Financial debts | 170/4 | €51,806 | €25,462 | -€26,344 | -50.9% |
| Amounts payable within one year | 42/48 | €27,882 | €56,534 | +€28,652 | +103% |
| Current portion of amounts payable after more than one year | 42 | €12,871 | €13,122 | +€251 | +2.0% |
| Financial debts | 43 | €10,028 | €10,153 | +€125 | +1.2% |
| Credit institutions | 430/8 | €10,028 | €10,153 | +€125 | +1.2% |
| Trade debts | 44 | €4,029 | €3,741 | -€288 | -7.1% |
| Suppliers | 440/4 | €4,029 | €3,741 | -€288 | -7.1% |
| Taxes, remuneration and social security | 45 | €954 | €13,018 | +€12,064 | +1,265% |
| Taxes | 450/3 | €954 | €12,018 | +€11,064 | +1,160% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | - | €16,500 | +€16,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,255 | €13,073 | +€818 | +6.7% |
| Other operating charges | 640/8 | €2,032 | €1,809 | -€223 | -11.0% |
| Gross operating margin | 9900 | €52,594 | €52,547 | -€47 | -0.1% |
| Operating profit (loss) | 9901 | €38,307 | €37,665 | -€642 | -1.7% |
| Financial income | 75/76B | €624 | €3,932 | +€3,308 | +530% |
| Recurring financial income | 75 | €624 | €3,932 | +€3,308 | +530% |
| Financial charges | 65/66B | €3,228 | €3,807 | +€579 | +17.9% |
| Recurring financial charges | 65 | €3,228 | €3,807 | +€579 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €35,703 | €37,790 | +€2,087 | +5.8% |
| Income taxes | 67/77 | - | €6,403 | +€6,403 | |
| Profit (loss) for the period | 9904 | €35,703 | €31,387 | -€4,316 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,703 | €31,387 | -€4,316 | -12.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.