BODY STYLE PIERCING: 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 STYLE PIERCING
Largest movements
- Cash +€19,265
up €19,265 (+47.4%), from €40,684 to €59,949
mainly Net result for the year (+€51,408) and Depreciation (+€19,204)
- Tangible fixed assets -€16,011
down €16,011 (-4.8%), from €334,591 to €318,580
of which Land and buildings: -€11,722
- Receivables within one year +€11,080
up €11,080 (+194%), from €5,713 to €16,793
of which Other amounts receivable: +€6,179
- Stocks and contracts -€6,022
down €6,022 (-35.8%), from €16,824 to €10,803
- Other debts +€17,173
up €17,173 (+27.3%), from €63,006 to €80,179
- Debts after one year -€14,763
down €14,763 (-6.0%), from €247,046 to €232,283
- Short-term financial debts +€13,175
new in 2025: €13,175
- Profit (loss) carried forward -€8,592
down €8,592 (-48.1%), from €17,852 to €9,260
- Staff costs +€17,778
up €17,778 (+74.3%), from €23,927 to €41,705
- Gross operating margin +€16,667
up €16,667 (+13.0%), from €128,194 to €144,861
- Financial income +€2,129
up €2,129, from €0 to €2,129
of which Financial income: +€2,129
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 | €398,102 | €406,861 | +€8,759 | +2.2% |
| Fixed assets | 21/28 | €334,591 | €318,580 | -€16,011 | -4.8% |
| Tangible fixed assets | 22/27 | €334,591 | €318,580 | -€16,011 | -4.8% |
| Land and buildings | 22 | €314,575 | €302,853 | -€11,722 | -3.7% |
| Plant, machinery and equipment | 23 | €1,725 | €3,395 | +€1,669 | +96.8% |
| Furniture and vehicles | 24 | €18,291 | €12,332 | -€5,959 | -32.6% |
| Current assets | 29/58 | €63,511 | €88,281 | +€24,770 | +39.0% |
| Stocks and contracts in progress | 3 | €16,824 | €10,803 | -€6,022 | -35.8% |
| Stocks | 30/36 | €16,824 | €10,803 | -€6,022 | -35.8% |
| Amounts receivable within one year | 40/41 | €5,713 | €16,793 | +€11,080 | +194% |
| Trade receivables | 40 | €0 | €4,901 | +€4,901 | |
| Other amounts receivable | 41 | €5,713 | €11,892 | +€6,179 | +108% |
| Cash at bank and in hand | 54/58 | €40,684 | €59,949 | +€19,265 | +47.4% |
| Deferred charges and accrued income | 490/1 | €290 | €736 | +€446 | +154% |
| Total equity and liabilities | 10/49 | €398,102 | €406,861 | +€8,759 | +2.2% |
| Equity | 10/15 | €38,312 | €29,720 | -€8,592 | -22.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,852 | €9,260 | -€8,592 | -48.1% |
| Amounts payable | 17/49 | €359,790 | €377,140 | +€17,350 | +4.8% |
| Amounts payable after more than one year | 17 | €247,046 | €232,283 | -€14,763 | -6.0% |
| Financial debts | 170/4 | €247,046 | €232,283 | -€14,763 | -6.0% |
| Amounts payable within one year | 42/48 | €112,744 | €144,791 | +€32,047 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | €17,572 | €14,763 | -€2,809 | -16.0% |
| Financial debts | 43 | - | €13,175 | +€13,175 | |
| Credit institutions | 430/8 | - | €13,175 | +€13,175 | |
| Trade debts | 44 | €4,891 | €4,911 | +€21 | +0.4% |
| Suppliers | 440/4 | €4,891 | €4,911 | +€21 | +0.4% |
| Advances received on contracts in progress | 46 | - | €1,398 | +€1,398 | |
| Taxes, remuneration and social security | 45 | €27,275 | €30,364 | +€3,089 | +11.3% |
| Taxes | 450/3 | €27,275 | €30,364 | +€3,089 | +11.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €63,006 | €80,179 | +€17,173 | +27.3% |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Remuneration, social security and pensions | 62 | €23,927 | €41,705 | +€17,778 | +74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,083 | €19,204 | -€878 | -4.4% |
| Other operating charges | 640/8 | €1,090 | €1,816 | +€726 | +66.6% |
| Non-recurring operating charges | 66A | €120 | - | -€120 | |
| Gross operating margin | 9900 | €128,194 | €144,861 | +€16,667 | +13.0% |
| Operating profit (loss) | 9901 | €82,974 | €82,135 | -€839 | -1.0% |
| Financial income | 75/76B | €0 | €2,129 | +€2,129 | |
| Recurring financial income | 75 | €0 | €2,129 | +€2,129 | |
| Non-recurring financial income | 76B | - | €2,129 | +€2,129 | |
| Financial charges | 65/66B | €15,066 | €14,977 | -€89 | -0.6% |
| Recurring financial charges | 65 | €15,066 | €14,977 | -€89 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €67,908 | €69,287 | +€1,380 | +2.0% |
| Income taxes | 67/77 | €18,689 | €17,879 | -€810 | -4.3% |
| Profit (loss) for the period | 9904 | €49,218 | €51,408 | +€2,190 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,218 | €51,408 | +€2,190 | +4.4% |
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 26 October 2026 via checked.be.