BODY20 Global: 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.
BODY20 Global
Largest movements
- Cash -€129,157
down €129,157 (-48.2%), from €267,965 to €138,809
mainly Net result for the year (-€101,347) and Investment in fixed assets (net) (-€55,330)
- Receivables within one year +€47,499
up €47,499 (+96.5%), from €49,236 to €96,735
of which Trade receivables: +€52,661
- Tangible fixed assets +€12,388
up €12,388 (+270%), from €4,581 to €16,968
of which Plant, machinery and equipment: +€12,656
- Financial fixed assets +€6,492
up €6,492 (+133%), from €4,886 to €11,379
- Profit (loss) carried forward -€101,347
down €101,347, from €1,364 to -€99,983
- Trade debts +€42,834
up €42,834 (+85.0%), from €50,390 to €93,223
- Tax, wage and social debts -€4,524
down €4,524 (-48.7%), from €9,299 to €4,775
of which Remuneration and social security: -€3,243
- Gross operating margin -€112,794
down €112,794 (-93.0%), from €121,228 to €8,434
- Depreciation +€27,341
up €27,341 (+229%), from €11,959 to €39,300
- Staff costs +€15,419
up €15,419 (+29.7%), from €51,967 to €67,386
- Taxes -€1,282
down €1,282 (-100%), from €1,282 to €0
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 | €346,053 | €283,016 | -€63,038 | -18.2% |
| Fixed assets | 21/28 | €27,992 | €44,022 | +€16,030 | +57.3% |
| Intangible fixed assets | 21 | €18,525 | €15,675 | -€2,850 | -15.4% |
| Tangible fixed assets | 22/27 | €4,581 | €16,968 | +€12,388 | +270% |
| Plant, machinery and equipment | 23 | €4,113 | €16,770 | +€12,656 | +308% |
| Furniture and vehicles | 24 | €468 | €199 | -€269 | -57.5% |
| Financial fixed assets | 28 | €4,886 | €11,379 | +€6,492 | +133% |
| Current assets | 29/58 | €318,061 | €238,993 | -€79,068 | -24.9% |
| Stocks and contracts in progress | 3 | - | €3,450 | +€3,450 | |
| Stocks | 30/36 | - | €3,450 | +€3,450 | |
| Amounts receivable within one year | 40/41 | €49,236 | €96,735 | +€47,499 | +96.5% |
| Trade receivables | 40 | €38,708 | €91,369 | +€52,661 | +136% |
| Other amounts receivable | 41 | €10,528 | €5,366 | -€5,162 | -49.0% |
| Cash at bank and in hand | 54/58 | €267,965 | €138,809 | -€129,157 | -48.2% |
| Deferred charges and accrued income | 490/1 | €860 | €0 | -€860 | -100% |
| Total equity and liabilities | 10/49 | €346,053 | €283,016 | -€63,038 | -18.2% |
| Equity | 10/15 | €286,364 | €185,017 | -€101,347 | -35.4% |
| Contributions | 10/11 | €285,000 | €285,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,364 | -€99,983 | -€101,347 | |
| Amounts payable | 17/49 | €59,689 | €97,998 | +€38,309 | +64.2% |
| Amounts payable within one year | 42/48 | €59,689 | €97,998 | +€38,309 | +64.2% |
| Trade debts | 44 | €50,390 | €93,223 | +€42,834 | +85.0% |
| Suppliers | 440/4 | €50,390 | €93,223 | +€42,834 | +85.0% |
| Taxes, remuneration and social security | 45 | €9,299 | €4,775 | -€4,524 | -48.7% |
| Taxes | 450/3 | €1,282 | €0 | -€1,282 | -100% |
| Remuneration and social security | 454/9 | €8,018 | €4,775 | -€3,243 | -40.4% |
| Remuneration, social security and pensions | 62 | €51,967 | €67,386 | +€15,419 | +29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,959 | €39,300 | +€27,341 | +229% |
| Other operating charges | 640/8 | €1,136 | €1,114 | -€21 | -1.9% |
| Gross operating margin | 9900 | €121,228 | €8,434 | -€112,794 | -93.0% |
| Operating profit (loss) | 9901 | €56,166 | -€99,367 | -€155,533 | |
| Financial income | 75/76B | - | €219 | +€219 | |
| Recurring financial income | 75 | - | €219 | +€219 | |
| Financial charges | 65/66B | €1,450 | €2,199 | +€749 | +51.7% |
| Recurring financial charges | 65 | €1,450 | €2,199 | +€749 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | €54,716 | -€101,347 | -€156,063 | |
| Income taxes | 67/77 | €1,282 | €0 | -€1,282 | -100% |
| Profit (loss) for the period | 9904 | €53,434 | -€101,347 | -€154,781 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,434 | -€101,347 | -€154,781 |
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.