BODY SIGN: 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 SIGN
Largest movements
- Cash +€9,715
up €9,715 (+48.8%), from €19,901 to €29,616
mainly Net result for the year (+€9,355) and Depreciation (+€1,758)
- Tangible fixed assets -€1,758
down €1,758 (-32.3%), from €5,439 to €3,681
of which Furniture and vehicles: -€2,199
- Deferred charges and accrued income +€870
up €870 (+355%), from €245 to €1,115
- Profit (loss) carried forward +€9,355
up €9,355 (+220%), from €4,252 to €13,607
- Trade debts -€1,738
down €1,738 (-99.0%), from €1,756 to €18
- Advances received +€850
new in 2025: €850
- Tax, wage and social debts +€791
up €791 (+32.3%), from €2,454 to €3,245
- Other debts -€549
down €549 (-13.7%), from €4,016 to €3,467
- Gross operating margin +€4,646
up €4,646 (+47.8%), from €9,722 to €14,368
- Taxes +€907
up €907 (+57.4%), from €1,582 to €2,489
- Depreciation +€373
up €373 (+26.9%), from €1,385 to €1,758
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 | €25,728 | €34,438 | +€8,710 | +33.9% |
| Fixed assets | 21/28 | €5,464 | €3,706 | -€1,758 | -32.2% |
| Tangible fixed assets | 22/27 | €5,439 | €3,681 | -€1,758 | -32.3% |
| Land and buildings | 22 | €600 | €1,544 | +€944 | +157% |
| Plant, machinery and equipment | 23 | €503 | €0 | -€503 | -100% |
| Furniture and vehicles | 24 | €4,336 | €2,137 | -€2,199 | -50.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €20,264 | €30,731 | +€10,467 | +51.7% |
| Amounts receivable within one year | 40/41 | €118 | €0 | -€118 | -100% |
| Other amounts receivable | 41 | €118 | €0 | -€118 | -100% |
| Cash at bank and in hand | 54/58 | €19,901 | €29,616 | +€9,715 | +48.8% |
| Deferred charges and accrued income | 490/1 | €245 | €1,115 | +€870 | +355% |
| Total equity and liabilities | 10/49 | €25,728 | €34,438 | +€8,710 | +33.9% |
| Equity | 10/15 | €17,502 | €26,857 | +€9,355 | +53.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €850 | €850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €850 | €850 | = | 0.0% |
| Reserves not available under the articles | 1311 | €850 | €850 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,252 | €13,607 | +€9,355 | +220% |
| Amounts payable | 17/49 | €8,226 | €7,580 | -€646 | -7.8% |
| Amounts payable within one year | 42/48 | €8,226 | €7,580 | -€646 | -7.8% |
| Trade debts | 44 | €1,756 | €18 | -€1,738 | -99.0% |
| Suppliers | 440/4 | €1,756 | €18 | -€1,738 | -99.0% |
| Advances received on contracts in progress | 46 | - | €850 | +€850 | |
| Taxes, remuneration and social security | 45 | €2,454 | €3,245 | +€791 | +32.3% |
| Taxes | 450/3 | €2,454 | €3,245 | +€791 | +32.3% |
| Other amounts payable | 47/48 | €4,016 | €3,467 | -€549 | -13.7% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,385 | €1,758 | +€373 | +26.9% |
| Other operating charges | 640/8 | €506 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €9,722 | €14,368 | +€4,646 | +47.8% |
| Operating profit (loss) | 9901 | €7,831 | €12,089 | +€4,258 | +54.4% |
| Financial income | 75/76B | €3 | €45 | +€42 | +1,384% |
| Recurring financial income | 75 | €3 | €45 | +€42 | +1,384% |
| Financial charges | 65/66B | €153 | €289 | +€136 | +89.1% |
| Recurring financial charges | 65 | €153 | €289 | +€136 | +89.1% |
| Profit (loss) for the period before taxes | 9903 | €7,681 | €11,845 | +€4,164 | +54.2% |
| Income taxes | 67/77 | €1,582 | €2,489 | +€907 | +57.4% |
| Profit (loss) for the period | 9904 | €6,099 | €9,355 | +€3,256 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,099 | €9,355 | +€3,256 | +53.4% |
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 22 October 2026 via checked.be.