BodySym: 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.
BodySym
Largest movements
- Receivables within one year +€17,538
up €17,538 (+165.6%), from €10,591 to €28,129
of which Other amounts receivable: +€15,038
- Tangible fixed assets -€14,465
down €14,465 (-16.5%), from €87,590 to €73,125
of which Furniture and vehicles: -€13,958
- Reserves +€20,171
up €20,171 (+71.0%), from €28,410 to €48,581
- Trade debts -€15,093
down €15,093 (-87.2%), from €17,312 to €2,220
- Debts after one year -€11,130
down €11,130 (-30.5%), from €36,482 to €25,351
- Tax, wage and social debts +€7,607
up €7,607 (+299.4%), from €2,541 to €10,148
- Gross operating margin +€23,196
up €23,196 (+82.7%), from €28,050 to €51,245
- Taxes +€7,607
up €7,607 (+299.4%), from €2,541 to €10,148
- Depreciation +€2,887
up €2,887 (+17.3%), from €16,642 to €19,529
- Other operating charges -€1,796
down €1,796 (-100.0%), from €1,796 to €0
- Financial charges -€935
down €935 (-40.0%), from €2,336 to €1,401
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 | €100,531 | €102,430 | +€1,899 | +1.9% |
| Fixed assets | 21/28 | €88,590 | €73,125 | -€15,465 | -17.5% |
| Tangible fixed assets | 22/27 | €87,590 | €73,125 | -€14,465 | -16.5% |
| Land and buildings | 22 | €18,542 | €16,485 | -€2,057 | -11.1% |
| Plant, machinery and equipment | 23 | €11,081 | €12,630 | +€1,549 | +14.0% |
| Furniture and vehicles | 24 | €57,967 | €44,009 | -€13,958 | -24.1% |
| Financial fixed assets | 28 | €1,000 | €0 | -€1,000 | -100.0% |
| Current assets | 29/58 | €11,941 | €29,305 | +€17,364 | +145.4% |
| Amounts receivable within one year | 40/41 | €10,591 | €28,129 | +€17,538 | +165.6% |
| Trade receivables | 40 | - | €2,500 | +€2,500 | |
| Other amounts receivable | 41 | €10,591 | €25,629 | +€15,038 | +142.0% |
| Cash at bank and in hand | 54/58 | €920 | €760 | -€160 | -17.4% |
| Deferred charges and accrued income | 490/1 | €430 | €416 | -€14 | -3.3% |
| Total equity and liabilities | 10/49 | €100,531 | €102,430 | +€1,899 | +1.9% |
| Equity | 10/15 | €33,410 | €53,581 | +€20,171 | +60.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,410 | €48,581 | +€20,171 | +71.0% |
| Distributable reserves | 133 | €28,410 | €48,581 | +€20,171 | +71.0% |
| Amounts payable | 17/49 | €67,121 | €48,849 | -€18,272 | -27.2% |
| Amounts payable after more than one year | 17 | €36,482 | €25,351 | -€11,130 | -30.5% |
| Financial debts | 170/4 | €36,482 | €25,351 | -€11,130 | -30.5% |
| Amounts payable within one year | 42/48 | €30,639 | €23,498 | -€7,141 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €10,786 | €11,130 | +€345 | +3.2% |
| Trade debts | 44 | €17,312 | €2,220 | -€15,093 | -87.2% |
| Suppliers | 440/4 | €17,312 | €2,220 | -€15,093 | -87.2% |
| Taxes, remuneration and social security | 45 | €2,541 | €10,148 | +€7,607 | +299.4% |
| Taxes | 450/3 | €2,541 | €10,148 | +€7,607 | +299.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,642 | €19,529 | +€2,887 | +17.3% |
| Other operating charges | 640/8 | €1,796 | €0 | -€1,796 | -100.0% |
| Gross operating margin | 9900 | €28,050 | €51,245 | +€23,196 | +82.7% |
| Operating profit (loss) | 9901 | €9,612 | €31,716 | +€22,105 | +230.0% |
| Financial income | 75/76B | €0 | €3 | +€3 | |
| Recurring financial income | 75 | €0 | €3 | +€3 | |
| Financial charges | 65/66B | €2,336 | €1,401 | -€935 | -40.0% |
| Recurring financial charges | 65 | €2,336 | €1,401 | -€935 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €7,276 | €30,318 | +€23,043 | +316.7% |
| Income taxes | 67/77 | €2,541 | €10,148 | +€7,607 | +299.4% |
| Profit (loss) for the period | 9904 | €4,735 | €20,171 | +€15,436 | +326.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,735 | €20,171 | +€15,436 | +326.0% |
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 12 October 2026 via checked.be.