BODYSUN: 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.
BODYSUN
Largest movements
- Tangible fixed assets +€561,780
up €561,780 (+64.4%), from €872,534 to €1.4m
of which Other tangible fixed assets: +€652,384
- Cash -€67,153
down €67,153 (-32.9%), from €203,819 to €136,666
mainly Investment in fixed assets (net) (-€716,631) and Receivables within one year (-€5,295)
- Deferred charges and accrued income -€33,456
down €33,456 (-55.8%), from €59,942 to €26,486
- Debts after one year +€278,004
up €278,004 (+414.0%), from €67,143 to €345,147
- Profit (loss) carried forward +€73,147
up €73,147 (+17.0%), from -€429,726 to -€356,580
- Tax, wage and social debts +€46,747
up €46,747 (+355.1%), from €13,166 to €59,913
of which Remuneration and social security: +€39,580
- Trade debts +€20,148
up €20,148 (+224.1%), from €8,990 to €29,138
- Other debts +€18,815
up €18,815 (+1.2%), from €1.6m to €1.6m
- Staff costs +€49,096
up €49,096 (+25.4%), from €193,606 to €242,702
- Gross operating margin +€39,063
up €39,063 (+8.3%), from €470,835 to €509,898
- Depreciation +€18,721
up €18,721 (+12.7%), from €147,429 to €166,151
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 | €1,313,014 | €1,762,260 | +€449,246 | +34.2% |
| Fixed assets | 21/28 | €941,375 | €1,491,855 | +€550,480 | +58.5% |
| Intangible fixed assets | 21 | €64,879 | €53,579 | -€11,300 | -17.4% |
| Tangible fixed assets | 22/27 | €872,534 | €1,434,314 | +€561,780 | +64.4% |
| Land and buildings | 22 | €421,818 | €403,005 | -€18,813 | -4.5% |
| Plant, machinery and equipment | 23 | €372,681 | €302,527 | -€70,154 | -18.8% |
| Furniture and vehicles | 24 | €14,182 | €12,544 | -€1,638 | -11.6% |
| Other tangible fixed assets | 26 | €63,853 | €716,237 | +€652,384 | +1021.7% |
| Financial fixed assets | 28 | €3,962 | €3,962 | = | 0.0% |
| Current assets | 29/58 | €371,638 | €270,405 | -€101,234 | -27.2% |
| Stocks and contracts in progress | 3 | €30,914 | €24,995 | -€5,920 | -19.1% |
| Stocks | 30/36 | €30,914 | €24,995 | -€5,920 | -19.1% |
| Amounts receivable within one year | 40/41 | €76,963 | €82,258 | +€5,295 | +6.9% |
| Trade receivables | 40 | €76,963 | €82,258 | +€5,295 | +6.9% |
| Cash at bank and in hand | 54/58 | €203,819 | €136,666 | -€67,153 | -32.9% |
| Deferred charges and accrued income | 490/1 | €59,942 | €26,486 | -€33,456 | -55.8% |
| Total equity and liabilities | 10/49 | €1,313,014 | €1,762,260 | +€449,246 | +34.2% |
| Equity | 10/15 | -€410,259 | -€337,112 | +€73,147 | +17.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €868 | €868 | = | 0.0% |
| Tax-exempt reserves | 132 | €868 | €868 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€429,726 | -€356,580 | +€73,147 | +17.0% |
| Amounts payable | 17/49 | €1,723,273 | €2,099,372 | +€376,099 | +21.8% |
| Amounts payable after more than one year | 17 | €67,143 | €345,147 | +€278,004 | +414.0% |
| Financial debts | 170/4 | €67,143 | €345,147 | +€278,004 | +414.0% |
| Amounts payable within one year | 42/48 | €1,639,893 | €1,732,281 | +€92,388 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €50,866 | €57,545 | +€6,678 | +13.1% |
| Trade debts | 44 | €8,990 | €29,138 | +€20,148 | +224.1% |
| Suppliers | 440/4 | €8,990 | €29,138 | +€20,148 | +224.1% |
| Taxes, remuneration and social security | 45 | €13,166 | €59,913 | +€46,747 | +355.1% |
| Taxes | 450/3 | €13,153 | €20,320 | +€7,167 | +54.5% |
| Remuneration and social security | 454/9 | €12 | €39,592 | +€39,580 | +317654.5% |
| Other amounts payable | 47/48 | €1,566,871 | €1,585,686 | +€18,815 | +1.2% |
| Accrued charges and deferred income | 492/3 | €16,237 | €21,943 | +€5,706 | +35.1% |
| Remuneration, social security and pensions | 62 | €193,606 | €242,702 | +€49,096 | +25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147,429 | €166,151 | +€18,721 | +12.7% |
| Other operating charges | 640/8 | €9,402 | €12,351 | +€2,949 | +31.4% |
| Non-recurring operating charges | 66A | - | €350 | +€350 | |
| Gross operating margin | 9900 | €470,835 | €509,898 | +€39,063 | +8.3% |
| Operating profit (loss) | 9901 | €120,397 | €88,344 | -€32,053 | -26.6% |
| Financial income | 75/76B | €1,073 | €1,957 | +€884 | +82.3% |
| Recurring financial income | 75 | €1,073 | €1,957 | +€884 | +82.3% |
| Financial charges | 65/66B | €12,134 | €17,154 | +€5,020 | +41.4% |
| Recurring financial charges | 65 | €12,134 | €17,154 | +€5,020 | +41.4% |
| Profit (loss) for the period before taxes | 9903 | €109,337 | €73,147 | -€36,190 | -33.1% |
| Profit (loss) for the period | 9904 | €109,337 | €73,147 | -€36,190 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €109,337 | €73,147 | -€36,190 | -33.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.