CAP FORME: 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.
What changed
CAP FORME
NACE 93.130, Fitness centres
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€3,914
2023 · €1,008+€2,906
Equity
€36,596
2023 · €32,682+€3,914
Cash
€18,575
2023 · €15,821+€2,754
Balance sheet total
€517,371
2023 · €533,965-€16,594
Largest movements
Assets
- Tangible fixed assets -€23,735
down €23,735 (-4.6%), from €510,708 to €486,973
Equity and liabilities
- Debts after one year -€44,703
down €44,703 (-26.5%), from €168,628 to €123,924
- Other debts +€28,247
up €28,247 (+11.3%), from €249,768 to €278,015
Income statement
- Staff costs -€13,877
down €13,877 (-13.6%), from €102,264 to €88,387
- Gross operating margin -€9,916
down €9,916 (-6.4%), from €154,512 to €144,597
- Financial charges -€1,585
down €1,585 (-21.8%), from €7,266 to €5,681
From the 2023 result to the 2024 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.
Result 2023
€1,008
Gross operating margin
-€9,916
Staff costs
+€13,877
Depreciation
-€1,216
Other operating charges
-€1,276
Financial income
-€66
Financial charges
+€1,585
Taxes
-€82
Result 2024
€3,914
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€66,904
Investment
-€17,744
Financing
-€46,406
Cash 2023
€15,821
From operations (derived)
+€66,904
Net result for the year
+€3,914
Depreciation
+€41,479
Receivables within one year
-€4,387
Trade debts
-€3,629
Tax, wage and social debts
+€855
Other debts
+€28,247
Accrued charges and deferred income
+€426
Investment (derived)
-€17,744
Investment in fixed assets (net)
-€17,744
Financing
-€46,406
Debts after one year
-€44,703
Current portion of long-term debt
-€1,702
Cash 2024
€18,575
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €533,965 | €517,371 | -€16,594 | -3.1% |
| Fixed assets | 21/28 | €510,708 | €486,973 | -€23,735 | -4.6% |
| Tangible fixed assets | 22/27 | €510,708 | €486,973 | -€23,735 | -4.6% |
| Land and buildings | 22 | €463,362 | €453,198 | -€10,164 | -2.2% |
| Plant, machinery and equipment | 23 | €28,215 | €22,462 | -€5,753 | -20.4% |
| Furniture and vehicles | 24 | €19,130 | €11,313 | -€7,817 | -40.9% |
| Current assets | 29/58 | €23,257 | €30,398 | +€7,141 | +30.7% |
| Amounts receivable within one year | 40/41 | €7,436 | €11,823 | +€4,387 | +59.0% |
| Trade receivables | 40 | €7,284 | €11,160 | +€3,876 | +53.2% |
| Other amounts receivable | 41 | €152 | €664 | +€511 | +336% |
| Cash at bank and in hand | 54/58 | €15,821 | €18,575 | +€2,754 | +17.4% |
| Total equity and liabilities | 10/49 | €533,965 | €517,371 | -€16,594 | -3.1% |
| Equity | 10/15 | €32,682 | €36,596 | +€3,914 | +12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,082 | €17,996 | +€3,914 | +27.8% |
| Amounts payable | 17/49 | €501,283 | €480,775 | -€20,508 | -4.1% |
| Amounts payable after more than one year | 17 | €168,628 | €123,924 | -€44,703 | -26.5% |
| Financial debts | 170/4 | €168,628 | €123,924 | -€44,703 | -26.5% |
| Amounts payable within one year | 42/48 | €332,655 | €356,425 | +€23,770 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €46,406 | €44,703 | -€1,702 | -3.7% |
| Trade debts | 44 | €11,606 | €7,977 | -€3,629 | -31.3% |
| Suppliers | 440/4 | €11,606 | €7,977 | -€3,629 | -31.3% |
| Taxes, remuneration and social security | 45 | €24,876 | €25,731 | +€855 | +3.4% |
| Taxes | 450/3 | €6,930 | €5,064 | -€1,866 | -26.9% |
| Remuneration and social security | 454/9 | €17,946 | €20,667 | +€2,721 | +15.2% |
| Other amounts payable | 47/48 | €249,768 | €278,015 | +€28,247 | +11.3% |
| Accrued charges and deferred income | 492/3 | - | €426 | +€426 | |
| Remuneration, social security and pensions | 62 | €102,264 | €88,387 | -€13,877 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,263 | €41,479 | +€1,216 | +3.0% |
| Other operating charges | 640/8 | €3,692 | €4,968 | +€1,276 | +34.6% |
| Gross operating margin | 9900 | €154,512 | €144,597 | -€9,916 | -6.4% |
| Operating profit (loss) | 9901 | €8,293 | €9,763 | +€1,469 | +17.7% |
| Financial income | 75/76B | €67 | €0 | -€66 | -99.6% |
| Recurring financial income | 75 | €67 | €0 | -€66 | -99.6% |
| Financial charges | 65/66B | €7,266 | €5,681 | -€1,585 | -21.8% |
| Recurring financial charges | 65 | €7,266 | €5,681 | -€1,585 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €1,094 | €4,082 | +€2,988 | +273% |
| Income taxes | 67/77 | €86 | €168 | +€82 | +95.5% |
| Profit (loss) for the period | 9904 | €1,008 | €3,914 | +€2,906 | +288% |
| Profit (loss) for the period to be appropriated | 9905 | €1,008 | €3,914 | +€2,906 | +288% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.