Perfect 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.
Perfect Body
Largest movements
- Cash +€14,240
up €14,240 (+28.3%), from €50,318 to €64,559
mainly Net result for the year (+€21,670) and Depreciation (+€17,948)
- Tangible fixed assets -€12,845
down €12,845 (-3.8%), from €340,209 to €327,364
of which Land and buildings: -€12,192
- Reserves +€21,670
up €21,670 (+14.4%), from €150,523 to €172,193
- Debts after one year -€15,250
down €15,250 (-9.2%), from €165,032 to €149,782
- Gross operating margin +€13,220
up €13,220 (+29.8%), from €44,302 to €57,522
- Depreciation +€3,845
up €3,845 (+27.3%), from €14,103 to €17,948
- Taxes +€2,492
up €2,492 (+29.8%), from €8,352 to €10,843
- Other operating charges +€892
up €892 (+45.1%), from €1,977 to €2,868
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 | €391,409 | €396,426 | +€5,018 | +1.3% |
| Fixed assets | 21/28 | €340,209 | €327,364 | -€12,845 | -3.8% |
| Tangible fixed assets | 22/27 | €340,209 | €327,364 | -€12,845 | -3.8% |
| Land and buildings | 22 | €330,937 | €318,746 | -€12,192 | -3.7% |
| Plant, machinery and equipment | 23 | €162 | €3,525 | +€3,363 | +2,078% |
| Furniture and vehicles | 24 | €9,110 | €5,093 | -€4,017 | -44.1% |
| Current assets | 29/58 | €51,199 | €69,062 | +€17,863 | +34.9% |
| Amounts receivable within one year | 40/41 | €881 | €4,504 | +€3,623 | +411% |
| Trade receivables | 40 | €824 | €2,824 | +€1,999 | +242% |
| Other amounts receivable | 41 | €56 | €1,680 | +€1,624 | +2,874% |
| Cash at bank and in hand | 54/58 | €50,318 | €64,559 | +€14,240 | +28.3% |
| Total equity and liabilities | 10/49 | €391,409 | €396,426 | +€5,018 | +1.3% |
| Equity | 10/15 | €200,523 | €222,193 | +€21,670 | +10.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €150,523 | €172,193 | +€21,670 | +14.4% |
| Distributable reserves | 133 | €150,523 | €172,193 | +€21,670 | +14.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €190,885 | €174,233 | -€16,652 | -8.7% |
| Amounts payable after more than one year | 17 | €165,032 | €149,782 | -€15,250 | -9.2% |
| Financial debts | 170/4 | €165,032 | €149,782 | -€15,250 | -9.2% |
| Amounts payable within one year | 42/48 | €25,854 | €24,451 | -€1,402 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €16,904 | €16,250 | -€654 | -3.9% |
| Financial debts | 43 | €4,426 | €3,035 | -€1,391 | -31.4% |
| Credit institutions | 430/8 | €4,426 | €3,035 | -€1,391 | -31.4% |
| Trade debts | 44 | €3,472 | €2,262 | -€1,210 | -34.8% |
| Suppliers | 440/4 | €3,472 | €2,262 | -€1,210 | -34.8% |
| Taxes, remuneration and social security | 45 | €1,052 | €2,903 | +€1,852 | +176% |
| Taxes | 450/3 | €1,052 | €2,903 | +€1,852 | +176% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,103 | €17,948 | +€3,845 | +27.3% |
| Other operating charges | 640/8 | €1,977 | €2,868 | +€892 | +45.1% |
| Gross operating margin | 9900 | €44,302 | €57,522 | +€13,220 | +29.8% |
| Operating profit (loss) | 9901 | €28,222 | €36,705 | +€8,483 | +30.1% |
| Financial income | 75/76B | €410 | €556 | +€145 | +35.4% |
| Recurring financial income | 75 | €410 | €556 | +€145 | +35.4% |
| Financial charges | 65/66B | €5,197 | €4,748 | -€449 | -8.6% |
| Recurring financial charges | 65 | €5,197 | €4,748 | -€449 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €23,436 | €32,513 | +€9,077 | +38.7% |
| Income taxes | 67/77 | €8,352 | €10,843 | +€2,492 | +29.8% |
| Profit (loss) for the period | 9904 | €15,084 | €21,670 | +€6,586 | +43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,084 | €21,670 | +€6,586 | +43.7% |
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 20 October 2026 via checked.be.