Bodyheal: 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.
Bodyheal
Largest movements
- Tangible fixed assets -€2,537
down €2,537 (-67.4%), from €3,763 to €1,226
- Cash -€1,735
down €1,735 (-7.8%), from €22,267 to €20,532
mainly Other debts (-€12,730)
- Receivables within one year -€1,346
no longer reported in 2025 (was €1,346)
- Other debts -€12,730
down €12,730 (-84.7%), from €15,036 to €2,306
- Reserves +€4,406
up €4,406 (+52.5%), from €8,393 to €12,799
- Trade debts +€1,554
up €1,554 (+103%), from €1,510 to €3,065
- Tax, wage and social debts +€588
up €588 (+118%), from €500 to €1,088
- Profit (loss) carried forward +€564
no longer reported in 2025 (was -€564)
- Depreciation -€486
down €486 (-16.1%), from €3,023 to €2,537
- Other operating charges -€336
down €336 (-59.1%), from €569 to €233
- Taxes +€235
up €235 (+7.0%), from €3,354 to €3,588
- Gross operating margin +€206
up €206 (+1.8%), from €11,262 to €11,468
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 | €27,376 | €21,757 | -€5,618 | -20.5% |
| Fixed assets | 21/28 | €3,763 | €1,226 | -€2,537 | -67.4% |
| Tangible fixed assets | 22/27 | €3,763 | €1,226 | -€2,537 | -67.4% |
| Land and buildings | 22 | €3,763 | €1,226 | -€2,537 | -67.4% |
| Current assets | 29/58 | €23,613 | €20,532 | -€3,081 | -13.0% |
| Amounts receivable within one year | 40/41 | €1,346 | - | -€1,346 | |
| Other amounts receivable | 41 | €1,346 | - | -€1,346 | |
| Cash at bank and in hand | 54/58 | €22,267 | €20,532 | -€1,735 | -7.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €27,376 | €21,757 | -€5,618 | -20.5% |
| Equity | 10/15 | €10,329 | €15,299 | +€4,970 | +48.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €8,393 | €12,799 | +€4,406 | +52.5% |
| Distributable reserves | 133 | €8,393 | €12,799 | +€4,406 | +52.5% |
| Profit (loss) carried forward | 14 | -€564 | - | +€564 | |
| Amounts payable | 17/49 | €17,046 | €6,458 | -€10,588 | -62.1% |
| Amounts payable within one year | 42/48 | €17,046 | €6,458 | -€10,588 | -62.1% |
| Trade debts | 44 | €1,510 | €3,065 | +€1,554 | +103% |
| Suppliers | 440/4 | €1,510 | €3,065 | +€1,554 | +103% |
| Taxes, remuneration and social security | 45 | €500 | €1,088 | +€588 | +118% |
| Taxes | 450/3 | €500 | €1,088 | +€588 | +118% |
| Other amounts payable | 47/48 | €15,036 | €2,306 | -€12,730 | -84.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,023 | €2,537 | -€486 | -16.1% |
| Other operating charges | 640/8 | €569 | €233 | -€336 | -59.1% |
| Gross operating margin | 9900 | €11,262 | €11,468 | +€206 | +1.8% |
| Operating profit (loss) | 9901 | €7,670 | €8,698 | +€1,028 | +13.4% |
| Financial income | 75/76B | €0 | €8 | +€8 | +3,710% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +3,710% |
| Financial charges | 65/66B | €78 | €149 | +€71 | +90.6% |
| Recurring financial charges | 65 | €78 | €149 | +€71 | +90.6% |
| Profit (loss) for the period before taxes | 9903 | €7,593 | €8,558 | +€965 | +12.7% |
| Income taxes | 67/77 | €3,354 | €3,588 | +€235 | +7.0% |
| Profit (loss) for the period | 9904 | €4,239 | €4,970 | +€731 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,239 | €4,970 | +€731 | +17.2% |
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 25 October 2026 via checked.be.