Bodyphysique: 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.
Bodyphysique
Largest movements
- Tangible fixed assets -€41,826
down €41,826 (-13.3%), from €313,462 to €271,636
of which Furniture and vehicles: -€53,661
- Other debts -€70,500
down €70,500 (-13.2%), from €532,179 to €461,679
- Debts after one year +€50,000
new in 2025: €50,000
- Profit (loss) carried forward -€22,957
down €22,957 (-10.1%), from -€226,777 to -€249,734
- Other operating charges +€18,782
up €18,782 (+7161.5%), from €262 to €19,044
- Depreciation -€7,409
down €7,409 (-23.3%), from €31,841 to €24,431
- Gross operating margin -€7,029
down €7,029 (-24.3%), from €28,905 to €21,876
- Financial charges +€744
up €744 (+147.0%), from €506 to €1,250
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €317,158 | €273,989 | -€43,169 | -13.6% |
| Fixed assets | 21/28 | €313,462 | €273,175 | -€40,287 | -12.9% |
| Tangible fixed assets | 22/27 | €313,462 | €271,636 | -€41,826 | -13.3% |
| Land and buildings | 22 | €86,390 | €83,381 | -€3,009 | -3.5% |
| Plant, machinery and equipment | 23 | €5,782 | €4,768 | -€1,015 | -17.5% |
| Furniture and vehicles | 24 | €53,661 | - | -€53,661 | |
| Other tangible fixed assets | 26 | €167,629 | €183,488 | +€15,859 | +9.5% |
| Financial fixed assets | 28 | - | €1,539 | +€1,539 | |
| Current assets | 29/58 | €3,696 | €814 | -€2,882 | -78.0% |
| Amounts receivable within one year | 40/41 | €3,200 | €660 | -€2,540 | -79.4% |
| Trade receivables | 40 | €3,200 | €660 | -€2,540 | -79.4% |
| Deferred charges and accrued income | 490/1 | €496 | €154 | -€342 | -68.9% |
| Total equity and liabilities | 10/49 | €317,158 | €273,989 | -€43,169 | -13.6% |
| Equity | 10/15 | -€220,577 | -€243,534 | -€22,957 | -10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€226,777 | -€249,734 | -€22,957 | -10.1% |
| Amounts payable | 17/49 | €537,735 | €517,523 | -€20,212 | -3.8% |
| Amounts payable after more than one year | 17 | - | €50,000 | +€50,000 | |
| Financial debts | 170/4 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €537,735 | €466,791 | -€70,944 | -13.2% |
| Financial debts | 43 | €2,239 | €2,077 | -€162 | -7.2% |
| Credit institutions | 430/8 | €2,239 | €2,077 | -€162 | -7.2% |
| Trade debts | 44 | - | €91 | +€91 | |
| Suppliers | 440/4 | - | €91 | +€91 | |
| Taxes, remuneration and social security | 45 | €3,318 | €2,943 | -€375 | -11.3% |
| Taxes | 450/3 | €3,318 | €2,943 | -€375 | -11.3% |
| Other amounts payable | 47/48 | €532,179 | €461,679 | -€70,500 | -13.2% |
| Accrued charges and deferred income | 492/3 | - | €733 | +€733 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,841 | €24,431 | -€7,409 | -23.3% |
| Other operating charges | 640/8 | €262 | €19,044 | +€18,782 | +7161.5% |
| Gross operating margin | 9900 | €28,905 | €21,876 | -€7,029 | -24.3% |
| Operating profit (loss) | 9901 | -€3,198 | -€21,599 | -€18,402 | -575.5% |
| Financial income | 75/76B | €46 | €0 | -€45 | -99.8% |
| Recurring financial income | 75 | €46 | €0 | -€45 | -99.8% |
| Financial charges | 65/66B | €506 | €1,250 | +€744 | +147.0% |
| Recurring financial charges | 65 | €506 | €1,250 | +€744 | +147.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,658 | -€22,849 | -€19,191 | -524.6% |
| Income taxes | 67/77 | €250 | €107 | -€142 | -57.0% |
| Profit (loss) for the period | 9904 | -€3,908 | -€22,957 | -€19,049 | -487.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,908 | -€22,957 | -€19,049 | -487.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.