BODYRESULT: 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.
BODYRESULT
Largest movements
- Stocks and contracts -€8,182
no longer reported in 2025 (was €8,182)
- Profit (loss) carried forward +€16,130
up €16,130 (+9.3%), from -€174,028 to -€157,898
- Other debts -€15,456
down €15,456 (-7.7%), from €201,753 to €186,296
- Accrued charges and deferred income -€9,600
down €9,600 (-6.1%), from €158,400 to €148,800
- Gross operating margin +€6,818
up €6,818 (+54.2%), from €12,573 to €19,392
- Other operating charges -€4,616
down €4,616 (-59.7%), from €7,725 to €3,110
- Taxes -€294
down €294 (-78.9%), from €372 to €78
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 | €286,581 | €276,967 | -€9,614 | -3.4% |
| Fixed assets | 21/28 | €274,463 | €273,570 | -€892 | -0.3% |
| Tangible fixed assets | 22/27 | €274,463 | €273,570 | -€892 | -0.3% |
| Land and buildings | 22 | €273,570 | €273,570 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €892 | - | -€892 | |
| Current assets | 29/58 | €12,118 | €3,397 | -€8,721 | -72.0% |
| Stocks and contracts in progress | 3 | €8,182 | - | -€8,182 | |
| Stocks | 30/36 | €8,182 | - | -€8,182 | |
| Amounts receivable within one year | 40/41 | €1,108 | €6 | -€1,101 | -99.4% |
| Trade receivables | 40 | €110 | - | -€110 | |
| Other amounts receivable | 41 | €998 | €6 | -€991 | -99.4% |
| Cash at bank and in hand | 54/58 | €2,093 | €3,390 | +€1,297 | +61.9% |
| Deferred charges and accrued income | 490/1 | €734 | - | -€734 | |
| Total equity and liabilities | 10/49 | €286,581 | €276,967 | -€9,614 | -3.4% |
| Equity | 10/15 | -€74,337 | -€58,208 | +€16,130 | +21.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €81,099 | €81,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,869 | €28,869 | = | 0.0% |
| Distributable reserves | 133 | €52,230 | €52,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€174,028 | -€157,898 | +€16,130 | +9.3% |
| Amounts payable | 17/49 | €360,918 | €335,175 | -€25,743 | -7.1% |
| Amounts payable within one year | 42/48 | €202,518 | €186,375 | -€16,143 | -8.0% |
| Trade debts | 44 | €393 | - | -€393 | |
| Suppliers | 440/4 | €393 | - | -€393 | |
| Taxes, remuneration and social security | 45 | €372 | €78 | -€294 | -78.9% |
| Taxes | 450/3 | €372 | €78 | -€294 | -78.9% |
| Other amounts payable | 47/48 | €201,753 | €186,296 | -€15,456 | -7.7% |
| Accrued charges and deferred income | 492/3 | €158,400 | €148,800 | -€9,600 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172 | - | -€172 | |
| Other operating charges | 640/8 | €7,725 | €3,110 | -€4,616 | -59.7% |
| Gross operating margin | 9900 | €12,573 | €19,392 | +€6,818 | +54.2% |
| Operating profit (loss) | 9901 | €4,676 | €16,282 | +€11,606 | +248.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €103 | €74 | -€29 | -28.4% |
| Recurring financial charges | 65 | €103 | €74 | -€29 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €4,573 | €16,208 | +€11,635 | +254.4% |
| Income taxes | 67/77 | €372 | €78 | -€294 | -78.9% |
| Profit (loss) for the period | 9904 | €4,201 | €16,130 | +€11,928 | +283.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,201 | €16,130 | +€11,928 | +283.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.