Body RevoLUTion: 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 RevoLUTion
Largest movements
- Stocks and contracts -€7,217
down €7,217 (-74.8%), from €9,644 to €2,427
- Receivables within one year +€4,092
up €4,092 (+123.4%), from €3,315 to €7,408
- Tangible fixed assets -€4,000
down €4,000 (-26.8%), from €14,926 to €10,926
- Profit (loss) carried forward -€7,966
down €7,966 (-44.1%), from -€18,079 to -€26,045
- Advances received +€3,606
new in 2025: €3,606
- Tax, wage and social debts -€1,885
down €1,885 (-15.7%), from €12,013 to €10,128
of which Remuneration and social security: -€2,113
- Current portion of long-term debt -€1,086
down €1,086 (-14.0%), from €7,777 to €6,691
- Other debts +€1,029
up €1,029 (+35.2%), from €2,923 to €3,952
- Staff costs -€7,402
down €7,402 (-14.2%), from €51,945 to €44,543
- Gross operating margin -€6,875
down €6,875 (-13.9%), from €49,556 to €42,681
- Other operating charges -€3,090
down €3,090 (-69.4%), from €4,454 to €1,364
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 | €39,082 | €32,014 | -€7,069 | -18.1% |
| Fixed assets | 21/28 | €24,126 | €20,126 | -€4,000 | -16.6% |
| Tangible fixed assets | 22/27 | €14,926 | €10,926 | -€4,000 | -26.8% |
| Plant, machinery and equipment | 23 | €14,926 | €10,926 | -€4,000 | -26.8% |
| Financial fixed assets | 28 | €9,200 | €9,200 | = | 0.0% |
| Current assets | 29/58 | €14,956 | €11,888 | -€3,069 | -20.5% |
| Stocks and contracts in progress | 3 | €9,644 | €2,427 | -€7,217 | -74.8% |
| Stocks | 30/36 | €9,644 | €2,427 | -€7,217 | -74.8% |
| Amounts receivable within one year | 40/41 | €3,315 | €7,408 | +€4,092 | +123.4% |
| Trade receivables | 40 | €3,315 | €7,408 | +€4,092 | +123.4% |
| Cash at bank and in hand | 54/58 | €1,997 | €2,053 | +€56 | +2.8% |
| Total equity and liabilities | 10/49 | €39,082 | €32,014 | -€7,069 | -18.1% |
| Equity | 10/15 | -€15,079 | -€23,045 | -€7,966 | -52.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,079 | -€26,045 | -€7,966 | -44.1% |
| Amounts payable | 17/49 | €54,161 | €55,058 | +€897 | +1.7% |
| Amounts payable after more than one year | 17 | €13,074 | €13,074 | = | 0.0% |
| Financial debts | 170/4 | €13,074 | €13,074 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,773 | €41,788 | +€1,015 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €7,777 | €6,691 | -€1,086 | -14.0% |
| Financial debts | 43 | €9,000 | €9,000 | = | 0.0% |
| Credit institutions | 430/8 | €9,000 | €9,000 | = | 0.0% |
| Trade debts | 44 | €9,060 | €8,411 | -€649 | -7.2% |
| Suppliers | 440/4 | €9,060 | €8,411 | -€649 | -7.2% |
| Advances received on contracts in progress | 46 | - | €3,606 | +€3,606 | |
| Taxes, remuneration and social security | 45 | €12,013 | €10,128 | -€1,885 | -15.7% |
| Taxes | 450/3 | €4,893 | €5,120 | +€228 | +4.7% |
| Remuneration and social security | 454/9 | €7,120 | €5,008 | -€2,113 | -29.7% |
| Other amounts payable | 47/48 | €2,923 | €3,952 | +€1,029 | +35.2% |
| Accrued charges and deferred income | 492/3 | €314 | €196 | -€118 | -37.5% |
| Remuneration, social security and pensions | 62 | €51,945 | €44,543 | -€7,402 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | €4,000 | = | 0.0% |
| Other operating charges | 640/8 | €4,454 | €1,364 | -€3,090 | -69.4% |
| Gross operating margin | 9900 | €49,556 | €42,681 | -€6,875 | -13.9% |
| Operating profit (loss) | 9901 | -€10,843 | -€7,225 | +€3,617 | +33.4% |
| Financial income | 75/76B | €62 | €128 | +€66 | +105.4% |
| Recurring financial income | 75 | €62 | €128 | +€66 | +105.4% |
| Financial charges | 65/66B | €853 | €868 | +€15 | +1.7% |
| Recurring financial charges | 65 | €853 | €868 | +€15 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,634 | -€7,966 | +€3,668 | +31.5% |
| Profit (loss) for the period | 9904 | -€11,634 | -€7,966 | +€3,668 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,634 | -€7,966 | +€3,668 | +31.5% |
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 11 October 2026 via checked.be.