Alfa Gym: 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.
Alfa Gym
Largest movements
- Cash +€40,924
up €40,924 (+58.3%), from €70,217 to €111,141
mainly Other debts (+€162,473) and Net result for the year (+€63,797)
- Tangible fixed assets -€35,558
down €35,558 (-11.3%), from €315,610 to €280,053
of which Plant, machinery and equipment: -€20,235
- Other debts +€162,473
up €162,473 (+455%), from €35,737 to €198,209
- Profit (loss) carried forward -€107,659
down €107,659 (-100%), from €107,659 to €0
- Debts after one year -€52,443
down €52,443 (-34.5%), from €152,069 to €99,626
- Gross operating margin +€28,249
up €28,249 (+25.7%), from €109,973 to €138,222
- Taxes +€14,198
up €14,198 (+185%), from €7,665 to €21,863
- Depreciation +€3,692
up €3,692 (+9.8%), from €37,650 to €41,342
- Financial charges -€1,989
down €1,989 (-17.0%), from €11,692 to €9,702
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 | €403,462 | €410,933 | +€7,471 | +1.9% |
| Formation expenses | 20 | €1,511 | €929 | -€582 | -38.5% |
| Fixed assets | 21/28 | €326,110 | €291,965 | -€34,146 | -10.5% |
| Intangible fixed assets | 21 | - | €1,412 | +€1,412 | |
| Tangible fixed assets | 22/27 | €315,610 | €280,053 | -€35,558 | -11.3% |
| Plant, machinery and equipment | 23 | €126,782 | €106,546 | -€20,235 | -16.0% |
| Furniture and vehicles | 24 | €3,478 | €2,290 | -€1,188 | -34.2% |
| Leasing and similar rights | 25 | €26,733 | €20,441 | -€6,291 | -23.5% |
| Other tangible fixed assets | 26 | €158,618 | €150,775 | -€7,843 | -4.9% |
| Financial fixed assets | 28 | €10,500 | €10,500 | = | 0.0% |
| Current assets | 29/58 | €75,841 | €118,039 | +€42,198 | +55.6% |
| Amounts receivable within one year | 40/41 | €4,312 | €6,103 | +€1,791 | +41.5% |
| Trade receivables | 40 | €3,564 | €2,532 | -€1,032 | -29.0% |
| Other amounts receivable | 41 | €748 | €3,571 | +€2,823 | +377% |
| Cash at bank and in hand | 54/58 | €70,217 | €111,141 | +€40,924 | +58.3% |
| Deferred charges and accrued income | 490/1 | €1,311 | €795 | -€516 | -39.4% |
| Total equity and liabilities | 10/49 | €403,462 | €410,933 | +€7,471 | +1.9% |
| Equity | 10/15 | €147,859 | €40,200 | -€107,659 | -72.8% |
| Contributions | 10/11 | €40,200 | €40,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,659 | €0 | -€107,659 | -100% |
| Amounts payable | 17/49 | €255,603 | €370,733 | +€115,130 | +45.0% |
| Amounts payable after more than one year | 17 | €152,069 | €99,626 | -€52,443 | -34.5% |
| Financial debts | 170/4 | €152,069 | €99,626 | -€52,443 | -34.5% |
| Amounts payable within one year | 42/48 | €99,459 | €269,093 | +€169,635 | +171% |
| Current portion of amounts payable after more than one year | 42 | €50,174 | €52,443 | +€2,269 | +4.5% |
| Trade debts | 44 | €5,931 | €9,842 | +€3,911 | +66.0% |
| Suppliers | 440/4 | €5,931 | €9,842 | +€3,911 | +66.0% |
| Taxes, remuneration and social security | 45 | €7,617 | €8,599 | +€982 | +12.9% |
| Taxes | 450/3 | €7,617 | €8,599 | +€982 | +12.9% |
| Other amounts payable | 47/48 | €35,737 | €198,209 | +€162,473 | +455% |
| Accrued charges and deferred income | 492/3 | €4,076 | €2,013 | -€2,062 | -50.6% |
| Remuneration, social security and pensions | 62 | €263 | €0 | -€263 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,650 | €41,342 | +€3,692 | +9.8% |
| Other operating charges | 640/8 | €1,823 | €1,518 | -€305 | -16.7% |
| Non-recurring operating charges | 66A | €551 | €0 | -€551 | -100% |
| Gross operating margin | 9900 | €109,973 | €138,222 | +€28,249 | +25.7% |
| Operating profit (loss) | 9901 | €69,686 | €95,362 | +€25,676 | +36.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €11,692 | €9,702 | -€1,989 | -17.0% |
| Recurring financial charges | 65 | €11,692 | €9,702 | -€1,989 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €57,994 | €85,660 | +€27,665 | +47.7% |
| Income taxes | 67/77 | €7,665 | €21,863 | +€14,198 | +185% |
| Profit (loss) for the period | 9904 | €50,329 | €63,797 | +€13,467 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,329 | €63,797 | +€13,467 | +26.8% |
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 23 October 2026 via checked.be.