BODY THERAPY: 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 THERAPY
Largest movements
- Cash +€92,018
up €92,018 (+170%), from €54,209 to €146,228
mainly Other debts (+€289,470) and Net result for the year (+€103,131)
- Other debts +€289,470
up €289,470 (+7,392%), from €3,916 to €293,386
- Profit (loss) carried forward -€236,869
down €236,869 (-99.1%), from €239,002 to €2,133
- Current portion of long-term debt +€34,182
up €34,182 (+74.5%), from €45,870 to €80,052
- Tax, wage and social debts +€28,828
up €28,828 (+57.1%), from €50,517 to €79,346
of which Taxes: +€29,105
- Debts after one year -€28,820
down €28,820 (-3.9%), from €731,190 to €702,371
of which Financial debts: -€28,820
- Gross operating margin +€33,267
up €33,267 (+17.7%), from €188,211 to €221,478
- Depreciation +€23,963
up €23,963 (+95.7%), from €25,037 to €49,000
- Taxes +€18,505
up €18,505 (+220%), from €8,400 to €26,905
- Other operating charges +€12,444
up €12,444 (+2,065%), from €603 to €13,047
- Staff costs -€4,163
down €4,163 (-59.8%), from €6,956 to €2,793
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 | €1,083,836 | €1,179,444 | +€95,608 | +8.8% |
| Fixed assets | 21/28 | €1,003,044 | €1,011,014 | +€7,971 | +0.8% |
| Tangible fixed assets | 22/27 | €1,003,044 | €1,011,014 | +€7,971 | +0.8% |
| Land and buildings | 22 | €963,007 | €950,802 | -€12,205 | -1.3% |
| Plant, machinery and equipment | 23 | €26,924 | €50,813 | +€23,889 | +88.7% |
| Furniture and vehicles | 24 | €4,453 | €3,940 | -€513 | -11.5% |
| Other tangible fixed assets | 26 | €8,660 | €4,460 | -€4,200 | -48.5% |
| Assets under construction and advance payments | 27 | €0 | €1,000 | +€1,000 | |
| Current assets | 29/58 | €80,792 | €168,430 | +€87,638 | +108% |
| Amounts receivable within one year | 40/41 | €20,495 | €15,914 | -€4,581 | -22.4% |
| Trade receivables | 40 | €12,053 | €10,819 | -€1,234 | -10.2% |
| Other amounts receivable | 41 | €8,442 | €5,095 | -€3,347 | -39.6% |
| Cash at bank and in hand | 54/58 | €54,209 | €146,228 | +€92,018 | +170% |
| Deferred charges and accrued income | 490/1 | €6,088 | €6,288 | +€201 | +3.3% |
| Total equity and liabilities | 10/49 | €1,083,836 | €1,179,444 | +€95,608 | +8.8% |
| Equity | 10/15 | €244,002 | €7,133 | -€236,869 | -97.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €239,002 | €2,133 | -€236,869 | -99.1% |
| Amounts payable | 17/49 | €839,834 | €1,172,311 | +€332,477 | +39.6% |
| Amounts payable after more than one year | 17 | €731,190 | €702,371 | -€28,820 | -3.9% |
| Financial debts | 170/4 | €729,590 | €700,771 | -€28,820 | -4.0% |
| Other amounts payable | 178/9 | €1,600 | €1,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €108,349 | €468,956 | +€360,607 | +333% |
| Current portion of amounts payable after more than one year | 42 | €45,870 | €80,052 | +€34,182 | +74.5% |
| Financial debts | 43 | - | €152 | +€152 | |
| Credit institutions | 430/8 | - | €152 | +€152 | |
| Trade debts | 44 | €8,045 | €16,020 | +€7,975 | +99.1% |
| Suppliers | 440/4 | €8,045 | €16,020 | +€7,975 | +99.1% |
| Taxes, remuneration and social security | 45 | €50,517 | €79,346 | +€28,828 | +57.1% |
| Taxes | 450/3 | €47,539 | €76,644 | +€29,105 | +61.2% |
| Remuneration and social security | 454/9 | €2,979 | €2,702 | -€277 | -9.3% |
| Other amounts payable | 47/48 | €3,916 | €293,386 | +€289,470 | +7,392% |
| Accrued charges and deferred income | 492/3 | €294 | €984 | +€690 | +235% |
| Remuneration, social security and pensions | 62 | €6,956 | €2,793 | -€4,163 | -59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,037 | €49,000 | +€23,963 | +95.7% |
| Other operating charges | 640/8 | €603 | €13,047 | +€12,444 | +2,065% |
| Gross operating margin | 9900 | €188,211 | €221,478 | +€33,267 | +17.7% |
| Operating profit (loss) | 9901 | €155,615 | €156,638 | +€1,023 | +0.7% |
| Financial income | 75/76B | €35 | €291 | +€256 | +724% |
| Recurring financial income | 75 | €35 | €291 | +€256 | +724% |
| Financial charges | 65/66B | €27,580 | €26,893 | -€687 | -2.5% |
| Recurring financial charges | 65 | €27,580 | €26,893 | -€687 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €128,070 | €130,036 | +€1,966 | +1.5% |
| Income taxes | 67/77 | €8,400 | €26,905 | +€18,505 | +220% |
| Profit (loss) for the period | 9904 | €119,670 | €103,131 | -€16,539 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €119,670 | €103,131 | -€16,539 | -13.8% |
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 24 October 2026 via checked.be.