Body Relax: 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 Relax
Largest movements
- Cash +€35,103
up €35,103 (+289%), from €12,167 to €47,269
mainly Depreciation (+€32,287) and Receivables within one year (+€11,869)
- Tangible fixed assets -€32,287
down €32,287 (-6.4%), from €507,003 to €474,716
of which Land and buildings: -€30,310
- Receivables within one year -€11,869
down €11,869 (-52.3%), from €22,697 to €10,829
- Reserves +€21,427
up €21,427 (+7.3%), from €292,585 to €314,012
of which Distributable reserves: +€24,100
- Debts after one year -€18,048
down €18,048 (-11.1%), from €162,944 to €144,897
- Revaluation surpluses -€15,202
no longer reported in 2025 (was €15,202)
- Gross operating margin -€6,922
down €6,922 (-11.1%), from €62,470 to €55,548
- Taxes -€1,864
down €1,864 (-15.1%), from €12,345 to €10,482
- Depreciation -€1,773
down €1,773 (-5.2%), from €34,060 to €32,287
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.
Derived cash bridge
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 | €544,299 | €534,793 | -€9,505 | -1.7% |
| Fixed assets | 21/28 | €507,003 | €474,716 | -€32,287 | -6.4% |
| Tangible fixed assets | 22/27 | €507,003 | €474,716 | -€32,287 | -6.4% |
| Land and buildings | 22 | €500,151 | €469,841 | -€30,310 | -6.1% |
| Furniture and vehicles | 24 | €6,852 | €4,875 | -€1,977 | -28.9% |
| Current assets | 29/58 | €37,295 | €60,078 | +€22,782 | +61.1% |
| Amounts receivable within one year | 40/41 | €22,697 | €10,829 | -€11,869 | -52.3% |
| Other amounts receivable | 41 | €22,697 | €10,829 | -€11,869 | -52.3% |
| Cash at bank and in hand | 54/58 | €12,167 | €47,269 | +€35,103 | +289% |
| Deferred charges and accrued income | 490/1 | €2,431 | €1,980 | -€452 | -18.6% |
| Total equity and liabilities | 10/49 | €544,299 | €534,793 | -€9,505 | -1.7% |
| Equity | 10/15 | €326,379 | €332,604 | +€6,225 | +1.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €15,202 | - | -€15,202 | |
| Reserves | 13 | €292,585 | €314,012 | +€21,427 | +7.3% |
| Tax-exempt reserves | 132 | €78,089 | €75,416 | -€2,674 | -3.4% |
| Distributable reserves | 133 | €214,496 | €238,596 | +€24,100 | +11.2% |
| Provisions and deferred taxes | 16 | €26,030 | €25,139 | -€891 | -3.4% |
| Deferred taxes | 168 | €26,030 | €25,139 | -€891 | -3.4% |
| Amounts payable | 17/49 | €191,890 | €177,051 | -€14,839 | -7.7% |
| Amounts payable after more than one year | 17 | €162,944 | €144,897 | -€18,048 | -11.1% |
| Financial debts | 170/4 | €162,944 | €144,897 | -€18,048 | -11.1% |
| Amounts payable within one year | 42/48 | €28,068 | €28,904 | +€836 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €17,868 | €18,048 | +€180 | +1.0% |
| Trade debts | 44 | €1,396 | €1,649 | +€254 | +18.2% |
| Suppliers | 440/4 | €1,396 | €1,649 | +€254 | +18.2% |
| Taxes, remuneration and social security | 45 | €5,994 | €6,395 | +€402 | +6.7% |
| Taxes | 450/3 | €5,994 | €6,395 | +€402 | +6.7% |
| Other amounts payable | 47/48 | €2,811 | €2,811 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €877 | €3,251 | +€2,374 | +271% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,060 | €32,287 | -€1,773 | -5.2% |
| Other operating charges | 640/8 | €5,126 | €5,317 | +€191 | +3.7% |
| Gross operating margin | 9900 | €62,470 | €55,548 | -€6,922 | -11.1% |
| Operating profit (loss) | 9901 | €23,284 | €17,944 | -€5,339 | -22.9% |
| Financial income | 75/76B | €711 | €908 | +€197 | +27.7% |
| Recurring financial income | 75 | €711 | €908 | +€197 | +27.7% |
| Financial charges | 65/66B | €2,390 | €2,203 | -€187 | -7.8% |
| Recurring financial charges | 65 | €2,390 | €2,203 | -€187 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €21,604 | €16,648 | -€4,956 | -22.9% |
| Transfer from deferred taxes | 780 | €891 | €891 | = | 0.0% |
| Income taxes | 67/77 | €12,345 | €10,482 | -€1,864 | -15.1% |
| Profit (loss) for the period | 9904 | €10,150 | €7,058 | -€3,092 | -30.5% |
| Transfer from tax-exempt reserves | 789 | €2,674 | €2,674 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,824 | €9,731 | -€3,092 | -24.1% |
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 15 October 2026 via checked.be.