B.H - Personal Training: 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.
B.H - Personal Training
Largest movements
- Tangible fixed assets -€11,127
down €11,127 (-10.0%), from €111,647 to €100,521
- Cash +€8,461
up €8,461 (+380%), from €2,226 to €10,687
mainly Depreciation (+€11,466) and Other debts (+€4,838)
- Debts after one year -€8,740
down €8,740 (-11.3%), from €77,039 to €68,298
- Other debts +€4,838
up €4,838 (+64.9%), from €7,459 to €12,297
- Profit (loss) carried forward +€2,790
up €2,790 (+21.0%), from €13,282 to €16,072
- Gross operating margin -€5,042
down €5,042 (-19.7%), from €25,566 to €20,525
- Taxes -€551
down €551 (-26.0%), from €2,120 to €1,570
- Financial charges -€262
down €262 (-7.3%), from €3,578 to €3,316
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 | €115,559 | €113,375 | -€2,185 | -1.9% |
| Formation expenses | 20 | €1,087 | €747 | -€339 | -31.2% |
| Fixed assets | 21/28 | €111,647 | €100,521 | -€11,127 | -10.0% |
| Tangible fixed assets | 22/27 | €111,647 | €100,521 | -€11,127 | -10.0% |
| Land and buildings | 22 | €79,882 | €77,326 | -€2,557 | -3.2% |
| Plant, machinery and equipment | 23 | €9,238 | €6,450 | -€2,788 | -30.2% |
| Furniture and vehicles | 24 | €2,238 | €1,390 | -€848 | -37.9% |
| Leasing and similar rights | 25 | €16,461 | €11,986 | -€4,475 | -27.2% |
| Other tangible fixed assets | 26 | €3,828 | €3,369 | -€459 | -12.0% |
| Current assets | 29/58 | €2,825 | €12,107 | +€9,281 | +328% |
| Amounts receivable within one year | 40/41 | €226 | €686 | +€460 | +203% |
| Trade receivables | 40 | €182 | €388 | +€206 | +113% |
| Other amounts receivable | 41 | €44 | €298 | +€254 | +574% |
| Cash at bank and in hand | 54/58 | €2,226 | €10,687 | +€8,461 | +380% |
| Deferred charges and accrued income | 490/1 | €373 | €733 | +€360 | +96.5% |
| Total equity and liabilities | 10/49 | €115,559 | €113,375 | -€2,185 | -1.9% |
| Equity | 10/15 | €18,282 | €21,072 | +€2,790 | +15.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,282 | €16,072 | +€2,790 | +21.0% |
| Amounts payable | 17/49 | €97,278 | €92,303 | -€4,975 | -5.1% |
| Amounts payable after more than one year | 17 | €77,039 | €68,298 | -€8,740 | -11.3% |
| Financial debts | 170/4 | €77,039 | €68,298 | -€8,740 | -11.3% |
| Amounts payable within one year | 42/48 | €20,239 | €24,005 | +€3,765 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €8,051 | €8,740 | +€690 | +8.6% |
| Trade debts | 44 | €2,154 | €1,318 | -€837 | -38.8% |
| Suppliers | 440/4 | €2,154 | €1,318 | -€837 | -38.8% |
| Taxes, remuneration and social security | 45 | €2,575 | €1,650 | -€925 | -35.9% |
| Taxes | 450/3 | €2,575 | €1,650 | -€925 | -35.9% |
| Other amounts payable | 47/48 | €7,459 | €12,297 | +€4,838 | +64.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,466 | €11,466 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,399 | €1,384 | -€15 | -1.0% |
| Gross operating margin | 9900 | €25,566 | €20,525 | -€5,042 | -19.7% |
| Operating profit (loss) | 9901 | €12,702 | €7,674 | -€5,027 | -39.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,578 | €3,316 | -€262 | -7.3% |
| Recurring financial charges | 65 | €3,578 | €3,316 | -€262 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €9,124 | €4,360 | -€4,764 | -52.2% |
| Income taxes | 67/77 | €2,120 | €1,570 | -€551 | -26.0% |
| Profit (loss) for the period | 9904 | €7,004 | €2,790 | -€4,214 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,004 | €2,790 | -€4,214 | -60.2% |
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 27 October 2026 via checked.be.