BodyRock: 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.
BodyRock
Largest movements
- Tangible fixed assets -€58,239
down €58,239 (-6.2%), from €941,844 to €883,605
of which Land and buildings: -€52,988
- Other debts +€92,854
up €92,854 (+21.4%), from €434,685 to €527,538
- Profit (loss) carried forward -€87,505
down €87,505 (-50.8%), from -€172,323 to -€259,828
- Debts after one year -€59,142
down €59,142 (-10.3%), from €576,982 to €517,840
- Gross operating margin -€47,709
down €47,709, from €43,929 to -€3,780
- Other operating charges +€3,535
up €3,535 (+123.1%), from €2,872 to €6,407
- Depreciation -€1,247
down €1,247 (-2.0%), from €61,880 to €60,632
- Staff costs -€1,217
down €1,217 (-100.0%), from €1,217 to €0
- Financial charges -€451
down €451 (-2.6%), from €17,137 to €16,686
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 | €945,673 | €890,235 | -€55,438 | -5.9% |
| Formation expenses | 20 | €217 | €0 | -€217 | -100.0% |
| Fixed assets | 21/28 | €944,122 | €883,706 | -€60,416 | -6.4% |
| Intangible fixed assets | 21 | €2,278 | €101 | -€2,177 | -95.6% |
| Tangible fixed assets | 22/27 | €941,844 | €883,605 | -€58,239 | -6.2% |
| Land and buildings | 22 | €918,733 | €865,745 | -€52,988 | -5.8% |
| Furniture and vehicles | 24 | €21,460 | €17,617 | -€3,843 | -17.9% |
| Leasing and similar rights | 25 | €1,650 | €243 | -€1,407 | -85.3% |
| Current assets | 29/58 | €1,335 | €6,529 | +€5,194 | +389.1% |
| Amounts receivable within one year | 40/41 | €368 | €2,066 | +€1,698 | +461.0% |
| Trade receivables | 40 | - | €2,066 | +€2,066 | |
| Other amounts receivable | 41 | €368 | €0 | -€368 | -100.0% |
| Cash at bank and in hand | 54/58 | €11 | €4,463 | +€4,452 | +41728.2% |
| Deferred charges and accrued income | 490/1 | €956 | €0 | -€956 | -100.0% |
| Total equity and liabilities | 10/49 | €945,673 | €890,235 | -€55,438 | -5.9% |
| Equity | 10/15 | -€132,323 | -€219,828 | -€87,505 | -66.1% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,323 | -€259,828 | -€87,505 | -50.8% |
| Amounts payable | 17/49 | €1,077,996 | €1,110,063 | +€32,067 | +3.0% |
| Amounts payable after more than one year | 17 | €576,982 | €517,840 | -€59,142 | -10.3% |
| Financial debts | 170/4 | €576,982 | €517,840 | -€59,142 | -10.3% |
| Amounts payable within one year | 42/48 | €501,015 | €589,723 | +€88,709 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €58,427 | €59,374 | +€947 | +1.6% |
| Financial debts | 43 | €6,270 | €0 | -€6,270 | -100.0% |
| Credit institutions | 430/8 | €6,270 | €0 | -€6,270 | -100.0% |
| Trade debts | 44 | €1,633 | €2,811 | +€1,178 | +72.1% |
| Suppliers | 440/4 | €1,633 | €2,811 | +€1,178 | +72.1% |
| Other amounts payable | 47/48 | €434,685 | €527,538 | +€92,854 | +21.4% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Non-recurring operating income | 76A | €550 | €0 | -€550 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,217 | €0 | -€1,217 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,880 | €60,632 | -€1,247 | -2.0% |
| Other operating charges | 640/8 | €2,872 | €6,407 | +€3,535 | +123.1% |
| Gross operating margin | 9900 | €43,929 | -€3,780 | -€47,709 | |
| Operating profit (loss) | 9901 | -€22,040 | -€70,820 | -€48,779 | -221.3% |
| Financial income | 75/76B | €77 | €1 | -€76 | -98.7% |
| Recurring financial income | 75 | €77 | €1 | -€76 | -98.7% |
| Financial charges | 65/66B | €17,137 | €16,686 | -€451 | -2.6% |
| Recurring financial charges | 65 | €17,137 | €16,686 | -€451 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€39,100 | -€87,505 | -€48,405 | -123.8% |
| Profit (loss) for the period | 9904 | -€39,100 | -€87,505 | -€48,405 | -123.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,100 | -€87,505 | -€48,405 | -123.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.