Body Shape Center: 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 Shape Center
Largest movements
- Tangible fixed assets -€9,270
down €9,270 (-32.1%), from €28,840 to €19,570
of which Plant, machinery and equipment: -€9,155
- Cash -€2,762
down €2,762 (-57.0%), from €4,842 to €2,080
mainly Net result for the year (-€11,992) and Receivables within one year (-€526)
- Receivables within one year +€526
up €526 (+49.0%), from €1,073 to €1,600
- Profit (loss) carried forward -€11,992
down €11,992 (-40.3%), from -€29,751 to -€41,743
- Gross operating margin +€13,850
up €13,850 (+84.0%), from -€16,480 to -€2,629
- Depreciation -€3,947
down €3,947 (-29.9%), from €13,217 to €9,270
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 | €34,755 | €23,249 | -€11,506 | -33.1% |
| Fixed assets | 21/28 | €28,840 | €19,570 | -€9,270 | -32.1% |
| Tangible fixed assets | 22/27 | €28,840 | €19,570 | -€9,270 | -32.1% |
| Land and buildings | 22 | €425 | €375 | -€50 | -11.8% |
| Plant, machinery and equipment | 23 | €28,187 | €19,032 | -€9,155 | -32.5% |
| Furniture and vehicles | 24 | €228 | €164 | -€64 | -28.2% |
| Current assets | 29/58 | €5,915 | €3,679 | -€2,236 | -37.8% |
| Amounts receivable within one year | 40/41 | €1,073 | €1,600 | +€526 | +49.0% |
| Other amounts receivable | 41 | €1,073 | €1,600 | +€526 | +49.0% |
| Cash at bank and in hand | 54/58 | €4,842 | €2,080 | -€2,762 | -57.0% |
| Total equity and liabilities | 10/49 | €34,755 | €23,249 | -€11,506 | -33.1% |
| Equity | 10/15 | -€28,751 | -€40,743 | -€11,992 | -41.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,751 | -€41,743 | -€11,992 | -40.3% |
| Amounts payable | 17/49 | €63,506 | €63,993 | +€487 | +0.8% |
| Amounts payable within one year | 42/48 | €63,506 | €63,993 | +€487 | +0.8% |
| Taxes, remuneration and social security | 45 | - | €344 | +€344 | |
| Taxes | 450/3 | - | €344 | +€344 | |
| Other amounts payable | 47/48 | €63,506 | €63,649 | +€143 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,217 | €9,270 | -€3,947 | -29.9% |
| Gross operating margin | 9900 | -€16,480 | -€2,629 | +€13,850 | +84.0% |
| Operating profit (loss) | 9901 | -€29,697 | -€11,899 | +€17,798 | +59.9% |
| Financial charges | 65/66B | €55 | €93 | +€38 | +70.2% |
| Recurring financial charges | 65 | €55 | €93 | +€38 | +70.2% |
| Profit (loss) for the period before taxes | 9903 | -€29,751 | -€11,992 | +€17,759 | +59.7% |
| Profit (loss) for the period | 9904 | -€29,751 | -€11,992 | +€17,759 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,751 | -€11,992 | +€17,759 | +59.7% |
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.