Bodyconstruct: 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.
Bodyconstruct
Largest movements
- Stocks and contracts +€424,771
up €424,771 (+131.8%), from €322,229 to €747,000
- Cash -€319,077
down €319,077 (-70.1%), from €454,981 to €135,904
mainly Stocks and contracts (-€424,771) and Receivables within one year (-€236,219)
- Receivables within one year +€236,219
up €236,219 (+26.7%), from €883,805 to €1.1m
of which Trade receivables: +€275,908
- Trade debts +€227,405
up €227,405 (+29.6%), from €767,225 to €994,630
- Profit (loss) carried forward +€88,862
up €88,862 (+10.6%), from €835,031 to €923,893
- Tax, wage and social debts +€25,647
up €25,647 (+45.6%), from €56,288 to €81,935
of which Taxes: +€24,040
- Gross operating margin +€203,075
up €203,075 (+24.0%), from €844,732 to €1.0m
- Staff costs +€88,932
up €88,932 (+10.8%), from €825,579 to €914,511
- Taxes +€29,436
up €29,436 (+949.6%), from €3,100 to €32,536
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.
Cash bridge derived
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 | €1,666,604 | €2,008,518 | +€341,914 | +20.5% |
| Fixed assets | 21/28 | €5,590 | €5,590 | = | 0.0% |
| Financial fixed assets | 28 | €5,590 | €5,590 | = | 0.0% |
| Current assets | 29/58 | €1,661,014 | €2,002,928 | +€341,914 | +20.6% |
| Stocks and contracts in progress | 3 | €322,229 | €747,000 | +€424,771 | +131.8% |
| Stocks | 30/36 | €322,229 | €747,000 | +€424,771 | +131.8% |
| Amounts receivable within one year | 40/41 | €883,805 | €1,120,024 | +€236,219 | +26.7% |
| Trade receivables | 40 | €820,537 | €1,096,445 | +€275,908 | +33.6% |
| Other amounts receivable | 41 | €63,267 | €23,579 | -€39,688 | -62.7% |
| Cash at bank and in hand | 54/58 | €454,981 | €135,904 | -€319,077 | -70.1% |
| Total equity and liabilities | 10/49 | €1,666,604 | €2,008,518 | +€341,914 | +20.5% |
| Equity | 10/15 | €843,091 | €931,953 | +€88,862 | +10.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €835,031 | €923,893 | +€88,862 | +10.6% |
| Amounts payable | 17/49 | €823,514 | €1,076,565 | +€253,051 | +30.7% |
| Amounts payable within one year | 42/48 | €823,514 | €1,076,565 | +€253,051 | +30.7% |
| Trade debts | 44 | €767,225 | €994,630 | +€227,405 | +29.6% |
| Suppliers | 440/4 | €767,225 | €994,630 | +€227,405 | +29.6% |
| Taxes, remuneration and social security | 45 | €56,288 | €81,935 | +€25,647 | +45.6% |
| Taxes | 450/3 | €0 | €24,040 | +€24,040 | |
| Remuneration and social security | 454/9 | €56,288 | €57,895 | +€1,607 | +2.9% |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €825,579 | €914,511 | +€88,932 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €15,787 | €8,588 | -€7,199 | -45.6% |
| Gross operating margin | 9900 | €844,732 | €1,047,808 | +€203,075 | +24.0% |
| Operating profit (loss) | 9901 | €3,366 | €124,709 | +€121,342 | +3604.5% |
| Financial income | 75/76B | €120 | €143 | +€23 | +19.0% |
| Recurring financial income | 75 | €120 | €143 | +€23 | +19.0% |
| Financial charges | 65/66B | €380 | €3,453 | +€3,073 | +808.6% |
| Recurring financial charges | 65 | €380 | €3,453 | +€3,073 | +808.6% |
| Profit (loss) for the period before taxes | 9903 | €3,106 | €121,399 | +€118,292 | +3808.1% |
| Income taxes | 67/77 | €3,100 | €32,536 | +€29,436 | +949.6% |
| Profit (loss) for the period | 9904 | €6 | €88,862 | +€88,856 | +1405947.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6 | €88,862 | +€88,856 | +1405947.2% |
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 12 October 2026 via checked.be.