BODYCLEAR: what changed
Two fiscal 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.
BODYCLEAR
Largest movements
- Cash -€15,955
down €15,955 (-17.6%), from €90,403 to €74,448
mainly Investment in fixed assets (net) (-€60,962) and Net result for the year (-€26,667)
- Tangible fixed assets -€6,704
down €6,704 (-4.4%), from €151,210 to €144,506
of which Plant, machinery and equipment: -€32,886
- Stocks and contracts +€2,772
new in 2025: €2,772
- Profit (loss) carried forward -€26,667
new in 2025: -€26,667
- Debts after one year +€12,827
up €12,827 (+15.3%), from €83,566 to €96,393
- Tax, wage and social debts -€9,626
down €9,626 (-24.7%), from €38,999 to €29,373
of which Taxes: -€20,337
- Trade debts +€9,314
up €9,314 (+81.8%), from €11,380 to €20,694
- Current portion of long-term debt -€7,638
down €7,638 (-20.9%), from €36,526 to €28,888
- Staff costs +€73,378
up €73,378 (+204.4%), from €35,898 to €109,276
- Gross operating margin +€47,929
up €47,929 (+44.3%), from €108,092 to €156,021
- Depreciation +€44,150
up €44,150 (+209.9%), from €21,030 to €65,180
- Taxes -€15,359
down €15,359 (-98.2%), from €15,640 to €281
- Financial charges +€3,626
up €3,626 (+193.8%), from €1,871 to €5,497
From the 31-12-2024 result to the 31-12-2025 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.
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €269,935 | €251,682 | -€18,252 | -6.8% |
| Fixed assets | 21/28 | €153,747 | €149,528 | -€4,219 | -2.7% |
| Tangible fixed assets | 22/27 | €151,210 | €144,506 | -€6,704 | -4.4% |
| Plant, machinery and equipment | 23 | €142,224 | €109,338 | -€32,886 | -23.1% |
| Furniture and vehicles | 24 | €1,180 | €28,511 | +€27,331 | +2316.9% |
| Other tangible fixed assets | 26 | €7,806 | €6,658 | -€1,149 | -14.7% |
| Financial fixed assets | 28 | €2,537 | €5,022 | +€2,485 | +98.0% |
| Current assets | 29/58 | €116,188 | €102,154 | -€14,033 | -12.1% |
| Stocks and contracts in progress | 3 | - | €2,772 | +€2,772 | |
| Stocks | 30/36 | - | €2,772 | +€2,772 | |
| Amounts receivable within one year | 40/41 | €21,866 | €19,979 | -€1,887 | -8.6% |
| Trade receivables | 40 | - | €865 | +€865 | |
| Other amounts receivable | 41 | €21,866 | €19,114 | -€2,752 | -12.6% |
| Cash at bank and in hand | 54/58 | €90,403 | €74,448 | -€15,955 | -17.6% |
| Deferred charges and accrued income | 490/1 | €3,919 | €4,955 | +€1,036 | +26.4% |
| Total equity and liabilities | 10/49 | €269,935 | €251,682 | -€18,252 | -6.8% |
| Equity | 10/15 | €97,294 | €70,627 | -€26,667 | -27.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €91,094 | €91,094 | = | 0.0% |
| Distributable reserves | 133 | €91,094 | €91,094 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€26,667 | -€26,667 | |
| Amounts payable | 17/49 | €172,641 | €181,055 | +€8,414 | +4.9% |
| Amounts payable after more than one year | 17 | €83,566 | €96,393 | +€12,827 | +15.3% |
| Financial debts | 170/4 | €83,566 | €96,393 | +€12,827 | +15.3% |
| Amounts payable within one year | 42/48 | €88,603 | €84,442 | -€4,161 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €36,526 | €28,888 | -€7,638 | -20.9% |
| Financial debts | 43 | - | €3,789 | +€3,789 | |
| Credit institutions | 430/8 | - | €3,789 | +€3,789 | |
| Trade debts | 44 | €11,380 | €20,694 | +€9,314 | +81.8% |
| Suppliers | 440/4 | €11,380 | €20,694 | +€9,314 | +81.8% |
| Taxes, remuneration and social security | 45 | €38,999 | €29,373 | -€9,626 | -24.7% |
| Taxes | 450/3 | €33,395 | €13,059 | -€20,337 | -60.9% |
| Remuneration and social security | 454/9 | €5,604 | €16,314 | +€10,711 | +191.1% |
| Other amounts payable | 47/48 | €1,698 | €1,698 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €473 | €220 | -€252 | -53.4% |
| Remuneration, social security and pensions | 62 | €35,898 | €109,276 | +€73,378 | +204.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,030 | €65,180 | +€44,150 | +209.9% |
| Other operating charges | 640/8 | €2,265 | €2,454 | +€189 | +8.4% |
| Gross operating margin | 9900 | €108,092 | €156,021 | +€47,929 | +44.3% |
| Operating profit (loss) | 9901 | €48,899 | -€20,890 | -€69,789 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +7200.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +7200.0% |
| Financial charges | 65/66B | €1,871 | €5,497 | +€3,626 | +193.8% |
| Recurring financial charges | 65 | €1,871 | €5,497 | +€3,626 | +193.8% |
| Profit (loss) for the period before taxes | 9903 | €47,029 | -€26,386 | -€73,414 | |
| Income taxes | 67/77 | €15,640 | €281 | -€15,359 | -98.2% |
| Profit (loss) for the period | 9904 | €31,389 | -€26,667 | -€58,056 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,389 | -€26,667 | -€58,056 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.