Music & Body: 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.
Music & Body
Largest movements
- Cash +€48,466
up €48,466 (+210%), from €23,041 to €71,507
mainly Receivables within one year (+€27,978) and Net result for the year (+€27,929)
- Receivables within one year -€27,978
down €27,978 (-13.6%), from €205,815 to €177,837
of which Trade receivables: -€30,613
- Reserves +€27,929
up €27,929 (+14.6%), from €190,969 to €218,898
- Tax, wage and social debts -€6,472
down €6,472 (-32.0%), from €20,219 to €13,747
of which Taxes: -€6,745
- Other debts -€2,807
down €2,807 (-31.6%), from €8,898 to €6,090
- Gross operating margin -€33,376
down €33,376 (-37.1%), from €90,026 to €56,650
- Depreciation -€11,844
down €11,844 (-85.8%), from €13,813 to €1,968
- Taxes -€5,925
down €5,925 (-34.8%), from €17,015 to €11,090
- Staff costs +€2,148
up €2,148 (+20.9%), from €10,291 to €12,439
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.
Derived cash bridge
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 | €240,632 | €259,152 | +€18,520 | +7.7% |
| Fixed assets | 21/28 | €11,776 | €9,808 | -€1,968 | -16.7% |
| Tangible fixed assets | 22/27 | €6,776 | €4,808 | -€1,968 | -29.0% |
| Plant, machinery and equipment | 23 | €1,012 | - | -€1,012 | |
| Furniture and vehicles | 24 | €2,428 | €1,912 | -€517 | -21.3% |
| Other tangible fixed assets | 26 | €3,337 | €2,897 | -€440 | -13.2% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €228,855 | €249,344 | +€20,489 | +9.0% |
| Amounts receivable within one year | 40/41 | €205,815 | €177,837 | -€27,978 | -13.6% |
| Trade receivables | 40 | €183,300 | €152,687 | -€30,613 | -16.7% |
| Other amounts receivable | 41 | €22,515 | €25,150 | +€2,635 | +11.7% |
| Cash at bank and in hand | 54/58 | €23,041 | €71,507 | +€48,466 | +210% |
| Total equity and liabilities | 10/49 | €240,632 | €259,152 | +€18,520 | +7.7% |
| Equity | 10/15 | €209,561 | €237,490 | +€27,929 | +13.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €190,969 | €218,898 | +€27,929 | +14.6% |
| Distributable reserves | 133 | €190,969 | €218,898 | +€27,929 | +14.6% |
| Amounts payable | 17/49 | €31,071 | €21,662 | -€9,409 | -30.3% |
| Amounts payable within one year | 42/48 | €31,071 | €21,662 | -€9,409 | -30.3% |
| Trade debts | 44 | €1,955 | €1,825 | -€130 | -6.6% |
| Suppliers | 440/4 | €1,955 | €1,825 | -€130 | -6.6% |
| Taxes, remuneration and social security | 45 | €20,219 | €13,747 | -€6,472 | -32.0% |
| Taxes | 450/3 | €19,705 | €12,960 | -€6,745 | -34.2% |
| Remuneration and social security | 454/9 | €514 | €787 | +€274 | +53.3% |
| Other amounts payable | 47/48 | €8,898 | €6,090 | -€2,807 | -31.6% |
| Remuneration, social security and pensions | 62 | €10,291 | €12,439 | +€2,148 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,813 | €1,968 | -€11,844 | -85.8% |
| Other operating charges | 640/8 | €1,003 | €1,293 | +€290 | +28.9% |
| Gross operating margin | 9900 | €90,026 | €56,650 | -€33,376 | -37.1% |
| Operating profit (loss) | 9901 | €64,919 | €40,949 | -€23,970 | -36.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,530 | €1,931 | +€401 | +26.2% |
| Recurring financial charges | 65 | €1,530 | €1,931 | +€401 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €63,389 | €39,019 | -€24,371 | -38.4% |
| Income taxes | 67/77 | €17,015 | €11,090 | -€5,925 | -34.8% |
| Profit (loss) for the period | 9904 | €46,374 | €27,929 | -€18,445 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,374 | €27,929 | -€18,445 | -39.8% |
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 31 October 2026 via checked.be.