BODY WORLD: 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 WORLD
Largest movements
- Tangible fixed assets -€179,376
down €179,376 (-10.4%), from €1.7m to €1.5m
of which Land and buildings: -€97,269
- Cash +€84,938
up €84,938 (+289%), from €29,391 to €114,329
mainly Depreciation (+€199,329) and Current investments (+€53,793)
- Current investments -€53,793
down €53,793 (-51.1%), from €105,197 to €51,404
- Receivables within one year -€52,558
down €52,558 (-46.2%), from €113,883 to €61,325
of which Other amounts receivable: -€55,475
- Deferred charges and accrued income +€25,816
new in 2025: €25,816
- Debts after one year -€135,388
down €135,388 (-9.6%), from €1.4m to €1.3m
- Gross operating margin -€499,490
down €499,490 (-52.5%), from €950,751 to €451,260
- Depreciation -€389,538
down €389,538 (-66.2%), from €588,867 to €199,329
- Write-downs -€82,926
down €82,926 (-100%), from €82,926 to €0
- Other operating charges -€14,572
down €14,572 (-38.5%), from €37,847 to €23,274
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 | €1,975,870 | €1,804,752 | -€171,118 | -8.7% |
| Fixed assets | 21/28 | €1,724,443 | €1,545,067 | -€179,376 | -10.4% |
| Tangible fixed assets | 22/27 | €1,724,443 | €1,545,067 | -€179,376 | -10.4% |
| Land and buildings | 22 | €1,364,235 | €1,266,966 | -€97,269 | -7.1% |
| Plant, machinery and equipment | 23 | €3,328 | €525 | -€2,803 | -84.2% |
| Leasing and similar rights | 25 | €143,893 | €83,098 | -€60,795 | -42.3% |
| Other tangible fixed assets | 26 | €212,987 | €194,478 | -€18,509 | -8.7% |
| Current assets | 29/58 | €251,427 | €259,685 | +€8,258 | +3.3% |
| Stocks and contracts in progress | 3 | €2,956 | €6,811 | +€3,855 | +130% |
| Stocks | 30/36 | €2,956 | €6,811 | +€3,855 | +130% |
| Amounts receivable within one year | 40/41 | €113,883 | €61,325 | -€52,558 | -46.2% |
| Trade receivables | 40 | €44,878 | €47,795 | +€2,917 | +6.5% |
| Other amounts receivable | 41 | €69,005 | €13,530 | -€55,475 | -80.4% |
| Current investments | 50/53 | €105,197 | €51,404 | -€53,793 | -51.1% |
| Cash at bank and in hand | 54/58 | €29,391 | €114,329 | +€84,938 | +289% |
| Deferred charges and accrued income | 490/1 | - | €25,816 | +€25,816 | |
| Total equity and liabilities | 10/49 | €1,975,870 | €1,804,752 | -€171,118 | -8.7% |
| Equity | 10/15 | €214,526 | €220,643 | +€6,117 | +2.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €152,526 | €158,643 | +€6,117 | +4.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €146,326 | €152,443 | +€6,117 | +4.2% |
| Amounts payable | 17/49 | €1,761,344 | €1,584,108 | -€177,236 | -10.1% |
| Amounts payable after more than one year | 17 | €1,405,181 | €1,269,793 | -€135,388 | -9.6% |
| Financial debts | 170/4 | €1,405,181 | €1,269,793 | -€135,388 | -9.6% |
| Amounts payable within one year | 42/48 | €343,231 | €308,951 | -€34,280 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €159,309 | €148,317 | -€10,993 | -6.9% |
| Trade debts | 44 | €97,222 | €93,254 | -€3,968 | -4.1% |
| Suppliers | 440/4 | €97,222 | €93,254 | -€3,968 | -4.1% |
| Advances received on contracts in progress | 46 | €47,182 | €36,827 | -€10,355 | -21.9% |
| Taxes, remuneration and social security | 45 | €39,518 | €30,553 | -€8,965 | -22.7% |
| Taxes | 450/3 | €12,526 | €12,651 | +€124 | +1.0% |
| Remuneration and social security | 454/9 | €26,992 | €17,903 | -€9,089 | -33.7% |
| Accrued charges and deferred income | 492/3 | €12,932 | €5,364 | -€7,568 | -58.5% |
| Remuneration, social security and pensions | 62 | €187,996 | €187,785 | -€211 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €588,867 | €199,329 | -€389,538 | -66.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €82,926 | €0 | -€82,926 | -100% |
| Other operating charges | 640/8 | €37,847 | €23,274 | -€14,572 | -38.5% |
| Gross operating margin | 9900 | €950,751 | €451,260 | -€499,490 | -52.5% |
| Operating profit (loss) | 9901 | €53,114 | €40,871 | -€12,243 | -23.1% |
| Financial income | 75/76B | €1,763 | €9,670 | +€7,907 | +448% |
| Recurring financial income | 75 | €1,763 | €9,670 | +€7,907 | +448% |
| Financial charges | 65/66B | €44,890 | €44,336 | -€555 | -1.2% |
| Recurring financial charges | 65 | €44,890 | €44,336 | -€555 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €9,988 | €6,206 | -€3,782 | -37.9% |
| Income taxes | 67/77 | - | €89 | +€89 | |
| Profit (loss) for the period | 9904 | €9,988 | €6,117 | -€3,870 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,988 | €6,117 | -€3,870 | -38.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.