BODYDESIGN: 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.
BODYDESIGN
Largest movements
- Receivables within one year -€39,264
down €39,264 (-92.9%), from €42,252 to €2,989
of which Other amounts receivable: -€31,445
- Stocks and contracts +€22,511
up €22,511 (+35.0%), from €64,334 to €86,845
- Cash +€7,683
up €7,683 (+35.5%), from €21,651 to €29,333
mainly Receivables within one year (+€39,264) and Net result for the year (+€20,605)
- Deferred charges and accrued income -€2,573
down €2,573 (-61.7%), from €4,170 to €1,597
- Other debts -€32,015
down €32,015 (-94.8%), from €33,757 to €1,742
- Profit (loss) carried forward +€11,264
up €11,264, from -€11,264 to €0
- Reserves +€8,507
up €8,507 (+4.7%), from €180,125 to €188,632
of which Distributable reserves: +€108,257
- Staff costs -€18,801
down €18,801 (-26.7%), from €70,479 to €51,678
- Gross operating margin +€15,516
up €15,516 (+20.7%), from €74,997 to €90,513
- Taxes +€7,531
up €7,531 (+602%), from €1,252 to €8,783
- Depreciation -€1,535
down €1,535 (-39.3%), from €3,911 to €2,375
- Financial income -€1,380
down €1,380 (-82.7%), from €1,669 to €288
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 | €253,065 | €239,047 | -€14,018 | -5.5% |
| Fixed assets | 21/28 | €20,908 | €18,533 | -€2,375 | -11.4% |
| Tangible fixed assets | 22/27 | €16,206 | €13,831 | -€2,375 | -14.7% |
| Plant, machinery and equipment | 23 | €6,962 | €5,967 | -€995 | -14.3% |
| Other tangible fixed assets | 26 | €9,244 | €7,863 | -€1,381 | -14.9% |
| Financial fixed assets | 28 | €4,703 | €4,703 | = | 0.0% |
| Current assets | 29/58 | €232,157 | €220,513 | -€11,643 | -5.0% |
| Stocks and contracts in progress | 3 | €64,334 | €86,845 | +€22,511 | +35.0% |
| Stocks | 30/36 | €64,334 | €86,845 | +€22,511 | +35.0% |
| Amounts receivable within one year | 40/41 | €42,252 | €2,989 | -€39,264 | -92.9% |
| Trade receivables | 40 | €10,807 | €2,989 | -€7,818 | -72.3% |
| Other amounts receivable | 41 | €31,445 | €0 | -€31,445 | -100% |
| Current investments | 50/53 | €99,750 | €99,750 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,651 | €29,333 | +€7,683 | +35.5% |
| Deferred charges and accrued income | 490/1 | €4,170 | €1,597 | -€2,573 | -61.7% |
| Total equity and liabilities | 10/49 | €253,065 | €239,047 | -€14,018 | -5.5% |
| Equity | 10/15 | €187,453 | €207,224 | +€19,772 | +10.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €180,125 | €188,632 | +€8,507 | +4.7% |
| Non-distributable reserves | 130/1 | €99,750 | €0 | -€99,750 | -100% |
| Own shares acquired | 1312 | €99,750 | €0 | -€99,750 | -100% |
| Distributable reserves | 133 | €80,375 | €188,632 | +€108,257 | +135% |
| Profit (loss) carried forward | 14 | -€11,264 | €0 | +€11,264 | |
| Amounts payable | 17/49 | €65,612 | €31,822 | -€33,790 | -51.5% |
| Amounts payable within one year | 42/48 | €65,612 | €31,822 | -€33,790 | -51.5% |
| Trade debts | 44 | €8,994 | €9,719 | +€725 | +8.1% |
| Suppliers | 440/4 | €8,994 | €9,719 | +€725 | +8.1% |
| Advances received on contracts in progress | 46 | €4,408 | €3,142 | -€1,266 | -28.7% |
| Taxes, remuneration and social security | 45 | €18,453 | €17,220 | -€1,234 | -6.7% |
| Taxes | 450/3 | €7,689 | €9,101 | +€1,412 | +18.4% |
| Remuneration and social security | 454/9 | €10,765 | €8,119 | -€2,646 | -24.6% |
| Other amounts payable | 47/48 | €33,757 | €1,742 | -€32,015 | -94.8% |
| Remuneration, social security and pensions | 62 | €70,479 | €51,678 | -€18,801 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,911 | €2,375 | -€1,535 | -39.3% |
| Other operating charges | 640/8 | €1,418 | €2,406 | +€988 | +69.7% |
| Gross operating margin | 9900 | €74,997 | €90,513 | +€15,516 | +20.7% |
| Operating profit (loss) | 9901 | -€811 | €34,054 | +€34,865 | |
| Financial income | 75/76B | €1,669 | €288 | -€1,380 | -82.7% |
| Recurring financial income | 75 | €1,669 | €288 | -€1,380 | -82.7% |
| Financial charges | 65/66B | €5,619 | €4,955 | -€664 | -11.8% |
| Recurring financial charges | 65 | €5,619 | €4,955 | -€664 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,761 | €29,387 | +€34,149 | |
| Income taxes | 67/77 | €1,252 | €8,783 | +€7,531 | +602% |
| Profit (loss) for the period | 9904 | -€6,013 | €20,605 | +€26,617 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,013 | €20,605 | +€26,617 |
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 23 October 2026 via checked.be.