BODYGLASS: 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.
BODYGLASS
Largest movements
- Receivables within one year -€13,903
down €13,903 (-94.9%), from €14,651 to €748
of which Trade receivables: -€7,794
- Cash +€1,332
up €1,332 (+125%), from €1,063 to €2,395
mainly Net result for the year (+€24,588) and Receivables within one year (+€13,903)
- Tangible fixed assets -€641
down €641 (-28.0%), from €2,290 to €1,649
- Profit (loss) carried forward +€24,588
up €24,588 (+51.7%), from -€47,515 to -€22,927
- Other debts -€23,268
down €23,268 (-75.6%), from €30,779 to €7,511
- Trade debts -€14,533
down €14,533 (-88.7%), from €16,379 to €1,846
- Gross operating margin +€24,421
up €24,421 (+1,379%), from €1,770 to €26,191
- Depreciation -€950
down €950 (-59.7%), from €1,591 to €641
- Other operating charges -€863
down €863 (-74.2%), from €1,163 to €300
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,243 | €5,031 | -€13,213 | -72.4% |
| Fixed assets | 21/28 | €2,290 | €1,649 | -€641 | -28.0% |
| Tangible fixed assets | 22/27 | €2,290 | €1,649 | -€641 | -28.0% |
| Plant, machinery and equipment | 23 | €2,290 | €1,649 | -€641 | -28.0% |
| Current assets | 29/58 | €15,953 | €3,381 | -€12,572 | -78.8% |
| Amounts receivable within one year | 40/41 | €14,651 | €748 | -€13,903 | -94.9% |
| Trade receivables | 40 | €8,160 | €366 | -€7,794 | -95.5% |
| Other amounts receivable | 41 | €6,491 | €382 | -€6,109 | -94.1% |
| Cash at bank and in hand | 54/58 | €1,063 | €2,395 | +€1,332 | +125% |
| Deferred charges and accrued income | 490/1 | €238 | €238 | = | 0.0% |
| Total equity and liabilities | 10/49 | €18,243 | €5,031 | -€13,213 | -72.4% |
| Equity | 10/15 | -€28,915 | -€4,327 | +€24,588 | +85.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,515 | -€22,927 | +€24,588 | +51.7% |
| Amounts payable | 17/49 | €47,158 | €9,357 | -€37,801 | -80.2% |
| Amounts payable within one year | 42/48 | €47,158 | €9,357 | -€37,801 | -80.2% |
| Trade debts | 44 | €16,379 | €1,846 | -€14,533 | -88.7% |
| Suppliers | 440/4 | €16,379 | €1,846 | -€14,533 | -88.7% |
| Other amounts payable | 47/48 | €30,779 | €7,511 | -€23,268 | -75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,591 | €641 | -€950 | -59.7% |
| Other operating charges | 640/8 | €1,163 | €300 | -€863 | -74.2% |
| Non-recurring operating charges | 66A | €6,496 | €100 | -€6,396 | -98.5% |
| Gross operating margin | 9900 | €1,770 | €26,191 | +€24,421 | +1,379% |
| Operating profit (loss) | 9901 | -€7,480 | €25,150 | +€32,630 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €527 | €562 | +€35 | +6.7% |
| Recurring financial charges | 65 | €527 | €562 | +€35 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,007 | €24,588 | +€32,595 | |
| Profit (loss) for the period | 9904 | -€8,007 | €24,588 | +€32,595 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,007 | €24,588 | +€32,595 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.