The Body Knows: 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.
The Body Knows
Largest movements
- Receivables within one year +€15,502
up €15,502 (+161%), from €9,653 to €25,155
of which Trade receivables: +€16,569
- Tangible fixed assets -€2,545
down €2,545 (-3.6%), from €71,020 to €68,475
of which Furniture and vehicles: -€2,591
- Cash +€2,516
up €2,516 (+70.0%), from €3,592 to €6,108
mainly Depreciation (+€21,414) and Trade debts (+€19,567)
- Deferred charges and accrued income +€1,488
up €1,488 (+108%), from €1,375 to €2,863
- Trade debts +€19,567
up €19,567 (+1,406%), from €1,391 to €20,958
- Other debts -€13,140
down €13,140 (-43.8%), from €30,022 to €16,882
- Profit (loss) carried forward +€8,089
up €8,089 (+33.9%), from -€23,833 to -€15,744
- Current portion of long-term debt +€7,383
up €7,383 (+91.2%), from €8,095 to €15,478
- Debts after one year -€6,173
down €6,173 (-12.0%), from €51,301 to €45,128
- Gross operating margin +€51,093
up €51,093, from -€16,940 to €34,153
- Depreciation +€8,998
up €8,998 (+72.5%), from €12,416 to €21,414
- Financial charges +€1,447
up €1,447 (+54.9%), from €2,634 to €4,081
- Taxes +€366
up €366 (+382%), from €96 to €461
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 | €85,640 | €102,600 | +€16,960 | +19.8% |
| Fixed assets | 21/28 | €71,020 | €68,475 | -€2,545 | -3.6% |
| Tangible fixed assets | 22/27 | €71,020 | €68,475 | -€2,545 | -3.6% |
| Land and buildings | 22 | €3,214 | €2,872 | -€341 | -10.6% |
| Plant, machinery and equipment | 23 | €3,444 | €3,831 | +€387 | +11.2% |
| Furniture and vehicles | 24 | €64,362 | €61,771 | -€2,591 | -4.0% |
| Current assets | 29/58 | €14,620 | €34,126 | +€19,506 | +133% |
| Amounts receivable within one year | 40/41 | €9,653 | €25,155 | +€15,502 | +161% |
| Trade receivables | 40 | €8,586 | €25,155 | +€16,569 | +193% |
| Other amounts receivable | 41 | €1,067 | - | -€1,067 | |
| Cash at bank and in hand | 54/58 | €3,592 | €6,108 | +€2,516 | +70.0% |
| Deferred charges and accrued income | 490/1 | €1,375 | €2,863 | +€1,488 | +108% |
| Total equity and liabilities | 10/49 | €85,640 | €102,600 | +€16,960 | +19.8% |
| Equity | 10/15 | -€20,833 | -€12,744 | +€8,089 | +38.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,833 | -€15,744 | +€8,089 | +33.9% |
| Amounts payable | 17/49 | €106,473 | €115,344 | +€8,871 | +8.3% |
| Amounts payable after more than one year | 17 | €51,301 | €45,128 | -€6,173 | -12.0% |
| Financial debts | 170/4 | €51,301 | €45,128 | -€6,173 | -12.0% |
| Amounts payable within one year | 42/48 | €55,172 | €70,098 | +€14,926 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €8,095 | €15,478 | +€7,383 | +91.2% |
| Trade debts | 44 | €1,391 | €20,958 | +€19,567 | +1,406% |
| Suppliers | 440/4 | €1,391 | €20,958 | +€19,567 | +1,406% |
| Advances received on contracts in progress | 46 | €6,712 | €9,850 | +€3,138 | +46.8% |
| Taxes, remuneration and social security | 45 | €8,951 | €6,929 | -€2,022 | -22.6% |
| Taxes | 450/3 | €8,951 | €6,429 | -€2,522 | -28.2% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €30,022 | €16,882 | -€13,140 | -43.8% |
| Accrued charges and deferred income | 492/3 | - | €119 | +€119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,416 | €21,414 | +€8,998 | +72.5% |
| Other operating charges | 640/8 | €62 | €125 | +€63 | +102% |
| Non-recurring operating charges | 66A | €1,528 | - | -€1,528 | |
| Gross operating margin | 9900 | -€16,940 | €34,153 | +€51,093 | |
| Operating profit (loss) | 9901 | -€30,946 | €12,613 | +€43,559 | |
| Financial income | 75/76B | €29 | €18 | -€11 | -38.2% |
| Recurring financial income | 75 | €29 | €18 | -€11 | -38.2% |
| Financial charges | 65/66B | €2,634 | €4,081 | +€1,447 | +54.9% |
| Recurring financial charges | 65 | €2,634 | €4,081 | +€1,447 | +54.9% |
| Profit (loss) for the period before taxes | 9903 | -€33,551 | €8,550 | +€42,101 | |
| Income taxes | 67/77 | €96 | €461 | +€366 | +382% |
| Profit (loss) for the period | 9904 | -€33,647 | €8,089 | +€41,736 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,647 | €8,089 | +€41,736 |
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.