BODYPOINT: 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.
BODYPOINT
Largest movements
- Cash +€28,768
up €28,768 (+71.2%), from €40,418 to €69,187
mainly Depreciation (+€24,014) and Net result for the year (+€16,137)
- Tangible fixed assets -€18,453
down €18,453 (-8.9%), from €206,838 to €188,385
of which Other tangible fixed assets: -€14,370
- Deferred charges and accrued income -€4,567
no longer reported in 2025 (was €4,567)
- Other debts +€13,434
up €13,434 (+7522.8%), from €179 to €13,613
- Debts after one year -€12,860
down €12,860 (-8.8%), from €146,699 to €133,839
- Trade debts +€6,063
up €6,063 (+18.0%), from €33,605 to €39,667
- Current portion of long-term debt -€3,684
down €3,684 (-22.3%), from €16,543 to €12,860
- Gross operating margin +€17,442
up €17,442 (+42.2%), from €41,303 to €58,746
- Other operating charges +€9,206
up €9,206 (+230.2%), from €3,999 to €13,205
- Taxes +€1,036
up €1,036 (+809.6%), from €128 to €1,164
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 | €257,918 | €265,193 | +€7,275 | +2.8% |
| Fixed assets | 21/28 | €206,838 | €188,385 | -€18,453 | -8.9% |
| Tangible fixed assets | 22/27 | €206,838 | €188,385 | -€18,453 | -8.9% |
| Land and buildings | 22 | €1,640 | €1,406 | -€235 | -14.3% |
| Plant, machinery and equipment | 23 | €22,878 | €14,227 | -€8,652 | -37.8% |
| Furniture and vehicles | 24 | €132 | €4,935 | +€4,803 | +3645.9% |
| Other tangible fixed assets | 26 | €182,187 | €167,817 | -€14,370 | -7.9% |
| Current assets | 29/58 | €51,080 | €76,808 | +€25,728 | +50.4% |
| Amounts receivable within one year | 40/41 | €6,095 | €7,622 | +€1,526 | +25.0% |
| Trade receivables | 40 | €5,005 | €6,131 | +€1,126 | +22.5% |
| Other amounts receivable | 41 | €1,090 | €1,491 | +€401 | +36.8% |
| Cash at bank and in hand | 54/58 | €40,418 | €69,187 | +€28,768 | +71.2% |
| Deferred charges and accrued income | 490/1 | €4,567 | - | -€4,567 | |
| Total equity and liabilities | 10/49 | €257,918 | €265,193 | +€7,275 | +2.8% |
| Equity | 10/15 | €60,893 | €63,530 | +€2,637 | +4.3% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €893 | €3,530 | +€2,637 | +295.4% |
| Amounts payable | 17/49 | €197,025 | €201,663 | +€4,637 | +2.4% |
| Amounts payable after more than one year | 17 | €146,699 | €133,839 | -€12,860 | -8.8% |
| Financial debts | 170/4 | €146,699 | €133,839 | -€12,860 | -8.8% |
| Amounts payable within one year | 42/48 | €50,326 | €67,823 | +€17,497 | +34.8% |
| Current portion of amounts payable after more than one year | 42 | €16,543 | €12,860 | -€3,684 | -22.3% |
| Trade debts | 44 | €33,605 | €39,667 | +€6,063 | +18.0% |
| Suppliers | 440/4 | €33,605 | €39,667 | +€6,063 | +18.0% |
| Taxes, remuneration and social security | 45 | - | €1,684 | +€1,684 | |
| Taxes | 450/3 | - | €1,684 | +€1,684 | |
| Other amounts payable | 47/48 | €179 | €13,613 | +€13,434 | +7522.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,481 | €24,014 | -€467 | -1.9% |
| Other operating charges | 640/8 | €3,999 | €13,205 | +€9,206 | +230.2% |
| Non-recurring operating charges | 66A | - | €541 | +€541 | |
| Gross operating margin | 9900 | €41,303 | €58,746 | +€17,442 | +42.2% |
| Operating profit (loss) | 9901 | €12,823 | €20,986 | +€8,163 | +63.7% |
| Financial income | 75/76B | - | €474 | +€474 | |
| Recurring financial income | 75 | - | €474 | +€474 | |
| Non-recurring financial income | 76B | - | €474 | +€474 | |
| Financial charges | 65/66B | €3,699 | €4,158 | +€459 | +12.4% |
| Recurring financial charges | 65 | €3,699 | €4,158 | +€459 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €9,125 | €17,302 | +€8,177 | +89.6% |
| Income taxes | 67/77 | €128 | €1,164 | +€1,036 | +809.6% |
| Profit (loss) for the period | 9904 | €8,997 | €16,137 | +€7,141 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,997 | €16,137 | +€7,141 | +79.4% |
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 11 October 2026 via checked.be.