Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (9 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review
New Body Line
On this page
Company details
- Legal name
- New Body Line SA
- Listing
- NBL on the Bourse de Tunis, active · ISIN TN0007540016 (observed 2026-10-08)
- Sector
- Not classified (our classification from the stated principal activity)
- Financial year ends
- 31 December
Overview
Year ended 31 December 2025 · audited financial statements, final status not established · source
Read with these figures
- Audited financial statements not confirmed as final. The published copy is unsigned. The FY2025 figures come from it.
Full wording and sources
Audited financial statements for 2025: final status not established
The published notice (Avis des sociétés) presents the consolidated statements 'tels qu'ils seront soumis à l'approbation de l'Assemblée Générale Ordinaire qui se tiendra le 29 Juin 2026' (PDF p1) and reproduces the commissaire aux comptes' report dated 'Tunis, le 11 mai 2026', closed with the typeset names 'UNIVERS AUDIT Sarl, Rachid NACHI' and no signature (PDF p21, page image). No board approval date is printed.
Source: Avis des sociétés — Etats financiers consolidés, Société New Body Line, arrêtés au 31 décembre 2025 (dated 2026-05-11)
-
Revenue
TND 9.77 million
9,773,388 TND units · p4
+10.4% vs 2024
-
Operating profit / (loss)
−TND 389,109
(389,109) TND units · p4
Change not shown.
-
Profit / (loss) for the year
−TND 62,340
(62,340) TND units · p4
Change not shown.
-
Total assets
TND 7.27 million
7,272,395 TND units · p2
+2.6% vs 2024
-
Total equity
TND 4.99 million
4,989,753 TND units · p3
−1.6% vs 2024
-
Cash from operations
TND 551,539
551,539 TND units · p5
−48.0% vs 2024
Large amounts are rounded for reading (TND million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.
Not shown: the prior-year figure is zero or negative.
Financial statements
Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in TND units unless the row says otherwise; brackets are negative.
† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table
Column sources
- FY2025 — audited financial statements, final status not established; reported for the year · source
- FY2024 — audited financial statements, final status not established; comparative in the FY2025 filing · source
Income statement
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Revenus | 9,773,388 | 8,856,433 |
| Autres produits d'exploitation | 5,264 | 76,413 |
| Total produits d'exploitation1 | 9,778,652 | 8,932,846 |
| Variations stocks produits finis & encours2 | (389,271) | 20,444 |
| Achats d'approvisionnements consommés3 | 3,091,951 | 2,426,742 |
| Charges de personnel | 4,136,161 | 3,866,358 |
| Dotations aux amortissements et aux provisions4 | 877,199 | 6,699,302 |
| Autres charges d'exploitation | 2,451,720 | 2,362,344 |
| Total charges d'exploitation5 | 10,167,760 | 15,375,188 |
| RESULTAT D’EXPLOITATION | (389,109) | (6,442,342) |
| Charges financières nettes6 | 62,898 | (37,628) |
| Autres pertes ordinaires7 | (7,511) | (28,475) |
| Produit de placement8 | 550,058 | 657,729 |
| Autres gains ordinaires9 | 41,481 | 30,432 |
| RESULTAT DES ACTIVITES ORDINAIRES | 257,818 | (5,820,284) |
| Impôt sur les bénéfices10 | (320,158) | (312,937) |
| Impôt sur les bénéfices différés11 | –12 | 12,453 |
| RESULTAT DES ACTIVITES ORDINAIRES13 | (62,340) | (6,120,768) |
| Intérêts des minoritaires14 | –15 | –15 |
| Effets des modifications comptables (net d'impôt)16 | –17 | –17 |
| RESULTAT APRES MODIFICATIONS COMPTABLES | (62,340) | (6,120,768) |
- Printed “-”, read as nil: subtotal_arithmetic: is.native.co_2wdej7cv647c.result_ordinary_after_tax.
- Printed “-”; reading unresolved, so no amount is shown. Printed dash; the attribution 'Résultat revenant à la société consolidante' equals the result after tax (-62 340; 2024: -6 120 768), consistent with nil, but no printed subtotal adds this line.
- Printed “-”, read as nil: subtotal_arithmetic: is.profit_for_year.
Notes and alternative reported figures (14)
- “Total produits d'exploitation” is an issuer-specific line, not mapped to a shared definition: Revenue plus other operating income.
- “Variations stocks produits finis & encours” is an issuer-specific line, not mapped to a shared definition: Printed among operating charges (negative: a stock increase).
- “Achats d'approvisionnements consommés” is an issuer-specific line, not mapped to a shared definition: Note R03.
- “Dotations aux amortissements et aux provisions” is an issuer-specific line, not mapped to a shared definition: Note R05.
- “Total charges d'exploitation” is an issuer-specific line, not mapped to a shared definition: Operating charges, printed as positive amounts.
- “Charges financières nettes” is an issuer-specific line, not mapped to a shared definition: Note R07; printed as its contribution to the result before tax (2025: 62 898, a net gain; 2024: -37 628), as the arithmetic of p4 shows.
- “Autres pertes ordinaires” is an issuer-specific line, not mapped to a shared definition: Printed negative.
- “Produit de placement” is an issuer-specific line, not mapped to a shared definition: Note R08.
- “Autres gains ordinaires” is an issuer-specific line, not mapped to a shared definition: Printed line.
- “Impôt sur les bénéfices”: mapping to a shared definition is uncertain. Current tax only ('Impôt sur les bénéfices'); deferred tax is printed on the next line.
- “Impôt sur les bénéfices différés” is an issuer-specific line, not mapped to a shared definition: Deferred tax, printed apart from current tax.
- “RESULTAT DES ACTIVITES ORDINAIRES” is an issuer-specific line, not mapped to a shared definition: Subtotal before accounting-change effects.
- “Intérêts des minoritaires” is an issuer-specific line, not mapped to a shared definition: Minority interests in the result (nil).
- “Effets des modifications comptables (net d'impôt)” is an issuer-specific line, not mapped to a shared definition: Nil in both years.
Balance sheet
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| Immobilisations incorporelles (net) | 81,866 | 77,789 |
| Immobilisations corporelles (net) | 319,336 | 485,061 |
| Immobilisations financières (net)1 | 57,345 | 43,942 |
| TOTAL DES ACTIFS IMMOBILISES2 | 458,547 | 606,792 |
| AID | –3 | 12,714 |
| AUTRES ACTIFS NON COURANTS4 | 51,570 | 76,164 |
| TOTAL DES ACTIFS NON COURANTS | 510,117 | 695,670 |
| Stocks (net) | 3,293,261 | 3,391,939 |
| Clients et comptes rattachés (net) | 1,268,238 | 1,833,395 |
| Autres actifs courants (net)5 | 112,819 | 122,211 |
| Placements et autres actifs financiers (net) | 1,355,658 | 547,474 |
| Liquidités et équivalent de liquidités (net) | 732,302 | 499,201 |
| TOTAL DES ACTIFS COURANTS | 6,762,279 | 6,394,220 |
| TOTAL DES ACTIFS | 7,272,395 | 7,089,890 |
| Capital social | 4,250,400 | 4,250,400 |
| Réserves consolidés6 | 801,693 | 6,943,636 |
| Résultats consolidés7 | (62,340) | (6,120,768) |
| TOTAL DES CAPITAUX PROPRES AVANT RESULTAT8 | 4,989,753 | 5,073,268 |
| Parts des minoritaires dans le résultat consolidé9 | –10 | –10 |
| Part des minoritaires dans les réserves consolidés11 | –10 | –10 |
| TOTAL DES CAPITAUX PROPRES AVANT AFFECTATION | 4,989,753 | 5,073,268 |
| PID | –12 | 261 |
| Autres passifs non courants13 | 2,191 | 17,027 |
| Autres passifs financiers14 | 51,109 | 25,014 |
| TOTAL DES PASSIFS NON COURANTS | 53,301 | 42,302 |
| Fournisseurs et comptes rattachés | 574,544 | 622,517 |
| Autres passifs courants15 | 1,653,020 | 1,351,803 |
| Concours bancaires | 1,779 | –16 |
| TOTAL DES PASSIFS COURANTS | 2,229,343 | 1,974,320 |
| TOTAL DES PASSIFS | 2,282,644 | 2,016,622 |
| TOTAL DES CAPITAUX PROPRES ET PASSIFS | 7,272,396 | 7,089,890 |
- Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_assets.
- Printed “-”, read as nil: subtotal_arithmetic: bs.total_equity.
- Printed “-”, read as nil: subtotal_arithmetic: bs.non_current_liabilities.
- Printed “-”, read as nil: subtotal_arithmetic: bs.current_liabilities.
Notes and alternative reported figures (12)
- “Immobilisations financières (net)” is an issuer-specific line, not mapped to a shared definition: Note AC5: financial fixed assets less provisions.
- “TOTAL DES ACTIFS IMMOBILISES” is an issuer-specific line, not mapped to a shared definition: Subtotal of intangible, tangible and financial fixed assets.
- “AUTRES ACTIFS NON COURANTS” is an issuer-specific line, not mapped to a shared definition: Note AC6.
- “Autres actifs courants (net)” is an issuer-specific line, not mapped to a shared definition: Note AC11/AC12, net of provisions.
- “Réserves consolidés” is an issuer-specific line, not mapped to a shared definition: Note CP02.
- “Résultats consolidés” is an issuer-specific line, not mapped to a shared definition: The year's consolidated result shown within equity (CP03).
- “TOTAL DES CAPITAUX PROPRES AVANT RESULTAT” is an issuer-specific line, not mapped to a shared definition: Printed 'TOTAL DES CAPITAUX PROPRES AVANT RESULTAT' but it includes the year's result (capital + reserves + résultats consolidés, p3).
- “Parts des minoritaires dans le résultat consolidé” is an issuer-specific line, not mapped to a shared definition: Minority interests' share of the result (nil).
- “Part des minoritaires dans les réserves consolidés” is an issuer-specific line, not mapped to a shared definition: Minority interests' share of reserves (nil).
- “Autres passifs non courants” is an issuer-specific line, not mapped to a shared definition: Non-current.
- “Autres passifs financiers” is an issuer-specific line, not mapped to a shared definition: Printed under non-current liabilities.
- “Autres passifs courants” is an issuer-specific line, not mapped to a shared definition: Note P02.
Cash flow
| Line (as printed) | FY2025Audited financial statementsreported for the year | FY2024Audited financial statementscomparative in FY2025 filing |
|---|---|---|
| RESULTAT NET1 | (62,340) | (6,120,768) |
| Ajustements2 | 613,878 | 7,181,492 |
| Amortissements & provisions3 | 880,904 | 6,699,302 |
| Variation des stocks4 | (62,741) | 149,556 |
| Variation des clients et autres créances5 | 560,120 | 83,638 |
| Variation placements et autres actifs financiers6 | (1,008,185) | (19,078) |
| Variation autres actifs non courants7 | –8 | (10,221) |
| Variation autres passifs non courants9 | (14,836) | 17,027 |
| Variation des fournisseurs et autres dettes10 | 253,244 | 319,890 |
| Variation AID11 | 12,714 | 633,259 |
| Variation PID12 | (261) | (4,874) |
| Variation Autres passifs financiers13 | 26,095 | (35,277) |
| Quotte part subvention d’investissement14 | (4,741) | (10,145) |
| Dividendes non réglés15 | –8 | (113) |
| Autres retraitements consolidation16 | (16,435) | (641,471) |
| Ajustement au titre encaissement créances sur cession d’immobilisation17 | (12,000) | –8 |
| Flux de trésorerie provenant de (affectés à) l'exploitation | 551,539 | 1,060,724 |
| Décaissements provenant de l'acquisition d'immobilisations Corp. et Inc. | (11,939) | (110,219) |
| Encaissements provenant de l'acquisition d'immobilisations Corp. et Inc.18 | 12,000 | –19 |
| Encaissements provenant de cession d’immobilisations financières20 | (13,403) | 9,002 |
| Flux de trésorerie provenant des activités d’investissements | (13,341) | (101,217) |
| Dividendes et autres distributions | –21 | (1,275,008) |
| Flux de trésorerie provenant des activités de financement | –22 | (1,275,008) |
| VARIATION DE TRESORERIE | 538,198 | (315,500) |
| TRESORERIE DEBUT EXERCICE | 542,957 | 858,456 |
| TRESORERIE A LA CLOTURE DE L'EXERCICE | 1,081,154 | 542,957 |
- Printed “-”, read as nil: subtotal_arithmetic: cf.native.co_2wdej7cv647c.cf_adjustments.
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
- Printed “-”, read as nil: subtotal_arithmetic: cf.net_change_in_cash.
Notes and alternative reported figures (18)
- “RESULTAT NET” is an issuer-specific line, not mapped to a shared definition: Starting line of the indirect-method cash-flow statement.
- “Ajustements” is an issuer-specific line, not mapped to a shared definition: Subtotal of the adjustments and working-capital changes printed below it (p5).
- “Amortissements & provisions” is an issuer-specific line, not mapped to a shared definition: Adjustment.
- “Variation des stocks” is an issuer-specific line, not mapped to a shared definition: Working-capital line.
- “Variation des clients et autres créances” is an issuer-specific line, not mapped to a shared definition: Working-capital line.
- “Variation placements et autres actifs financiers” is an issuer-specific line, not mapped to a shared definition: Printed among operating adjustments.
- “Variation autres actifs non courants” is an issuer-specific line, not mapped to a shared definition: Adjustment.
- “Variation autres passifs non courants” is an issuer-specific line, not mapped to a shared definition: Adjustment.
- “Variation des fournisseurs et autres dettes” is an issuer-specific line, not mapped to a shared definition: Working-capital line.
- “Variation AID” is an issuer-specific line, not mapped to a shared definition: Change in deferred tax assets.
- “Variation PID” is an issuer-specific line, not mapped to a shared definition: Change in deferred tax liabilities.
- “Variation Autres passifs financiers” is an issuer-specific line, not mapped to a shared definition: Adjustment.
- “Quotte part subvention d’investissement” is an issuer-specific line, not mapped to a shared definition: Investment grant released to income.
- “Dividendes non réglés” is an issuer-specific line, not mapped to a shared definition: Adjustment.
- “Autres retraitements consolidation” is an issuer-specific line, not mapped to a shared definition: Adjustment.
- “Ajustement au titre encaissement créances sur cession d’immobilisation” is an issuer-specific line, not mapped to a shared definition: Adjustment.
- “Encaissements provenant de l'acquisition d'immobilisations Corp. et Inc.”: mapping to a shared definition is uncertain. Printed 'Encaissements provenant de l'acquisition d'immobilisations' (sic): receipts (12 000), matching the adjustment 'encaissement créances sur cession d'immobilisation' (-12 000) in operating activities.
- “Encaissements provenant de cession d’immobilisations financières” is an issuer-specific line, not mapped to a shared definition: Investing line; printed -13 403 in 2025 (a net outflow despite the label).
Segments
Segment data not yet collected for this company in the pilot.
Dividends
Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.
| Year ended | Event | Wording as printed | Amount | Unit | Source |
|---|---|---|---|---|---|
| 31 Dec 2025 | Dividends paid (cash flow statement) | Dividendes et autres distributions |
0printed “–”, read as nil | TND units | Audited financial statements, p5 |
| 31 Dec 2024 | Dividends paid (cash flow statement) | Dividendes et autres distributions |
(1,275,008) | TND units | Audited financial statements, p5 |
Sources
Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.
-
Avis des sociétés — Etats financiers consolidés, Société New Body Line, arrêtés au 31 décembre 2025
Year ended 31 December 2025 · Audited financial statements · final status not established
Audit: UNIVERS AUDIT Sarl (Rachid NACHI), commissaire aux comptes, unmodified opinion
Auditor's sign-off: UNIVERS AUDIT Sarl, Rachid NACHI
Final status: The published notice (Avis des sociétés) presents the consolidated statements 'tels qu'ils seront soumis à l'approbation de l'Assemblée Générale Ordinaire qui se tiendra le 29 Juin 2026' (PDF p1) and reproduces the commissaire aux comptes' report dated 'Tunis, le 11 mai 2026', closed with the typeset names 'UNIVERS AUDIT Sarl, Rachid NACHI' and no signature (PDF p21, page image). No board approval date is printed.
- Document date
- 11 May 2026
- Auditor's report
- 11 May 2026
- Board approval
- date not found in this document
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY2025, FY2024
- Basis
- consolidated statements · TND units (printed “Exprimé en dinars tunisiens”)
- Printed figures that do not add exactly, kept as printed (checked on page images): 2025 total assets 7 272 395 vs total capitaux propres et passifs 7 272 396 (pp2-3); 2025 résultat d'exploitation -389 109 vs 9 778 652 - 10 167 760 = -389 108; 2025 résultat avant impôt 257 818 vs components 257 817 (p4); 2025 cash from operations 551 539 vs -62 340 + 613 878 = 551 538; 2025 investing -13 341 vs lines -13 342; 2024 adjustments 7 181 492 vs lines 7 181 493; 2024 variation de trésorerie -315 500 vs -315 501 (p5).
- The cash-flow statement heads both columns '31/12/2025' (p5); the second column holds the 2024 figures (its net result -6 120 768 is the 2024 result of p4 and its closing cash 542 957 is the 2025 opening cash), so it is read as the comparative. 'TOTAL DES CAPITAUX PROPRES AVANT RESULTAT' includes the year's result (p3). The line 'Incidences des variations des taux de change sur les liquidités' is printed with no amounts (p5).
- Cash in the cash-flow statement (1 081 154; 2024: 542 957) is liquidités before provisions (1 082 933) less concours bancaires (1 779), per the complementary note (p24); the balance sheet prints liquidités net of provisions (732 302; 2024: 499 201, p2). Earnings per share is not printed.
Technical details
- File
- 25 pages, with a text layer
- SHA-256
81e792c23123121ac0e744d01dcf0b6b8fcf774e94009d2a556762214c4b14f4- Entity as printed
- Société New Body Line (« New Body Line SA »), siège social Avenue Ali Balhaouane, 5199 Mahdia, Tunisie; groupe « New Body Line SA »
- Exchange copy
- retrieved 2026-10-08T18:07:39Z
Data notes
No figure-level notes beyond those in the tables.
Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (9 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.
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