CrossFit Merchtem: 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.
CrossFit Merchtem
Largest movements
- Receivables within one year -€11,163
down €11,163 (-84.8%), from €13,167 to €2,004
of which Trade receivables: -€10,690
- Deferred charges and accrued income -€3,790
down €3,790 (-91.4%), from €4,146 to €356
- Cash +€2,001
up €2,001 (+19.2%), from €10,433 to €12,434
mainly Receivables within one year (+€11,163) and Deferred charges and accrued income (+€3,790)
- Tax, wage and social debts -€8,557
down €8,557 (-78.4%), from €10,913 to €2,356
of which Taxes: -€4,616
- Trade debts -€6,220
down €6,220 (-35.5%), from €17,524 to €11,304
- Other debts +€1,668
up €1,668 (+14.0%), from €11,898 to €13,566
- Accrued charges and deferred income +€1,336
up €1,336 (+15.5%), from €8,640 to €9,976
- Profit (loss) carried forward -€1,200
down €1,200 (-3.4%), from -€34,810 to -€36,010
- Staff costs -€2,619
no longer reported in 2025 (was €2,619)
- Financial charges +€970
up €970 (+49.5%), from €1,958 to €2,928
- Depreciation +€692
up €692 (+89.9%), from €770 to €1,462
- Other operating charges -€95
down €95 (-18.3%), from €520 to €425
- Gross operating margin +€87
up €87 (+2.4%), from €3,656 to €3,743
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 | €29,165 | €16,192 | -€12,973 | -44.5% |
| Fixed assets | 21/28 | €1,419 | €1,398 | -€21 | -1.5% |
| Tangible fixed assets | 22/27 | €1,419 | €1,398 | -€21 | -1.5% |
| Plant, machinery and equipment | 23 | €1,129 | €1,300 | +€171 | +15.1% |
| Furniture and vehicles | 24 | €290 | €98 | -€192 | -66.2% |
| Current assets | 29/58 | €27,746 | €14,794 | -€12,952 | -46.7% |
| Amounts receivable within one year | 40/41 | €13,167 | €2,004 | -€11,163 | -84.8% |
| Trade receivables | 40 | €11,779 | €1,089 | -€10,690 | -90.8% |
| Other amounts receivable | 41 | €1,388 | €915 | -€473 | -34.1% |
| Cash at bank and in hand | 54/58 | €10,433 | €12,434 | +€2,001 | +19.2% |
| Deferred charges and accrued income | 490/1 | €4,146 | €356 | -€3,790 | -91.4% |
| Total equity and liabilities | 10/49 | €29,165 | €16,192 | -€12,973 | -44.5% |
| Equity | 10/15 | -€19,810 | -€21,010 | -€1,200 | -6.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,810 | -€36,010 | -€1,200 | -3.4% |
| Amounts payable | 17/49 | €48,975 | €37,202 | -€11,773 | -24.0% |
| Amounts payable within one year | 42/48 | €40,335 | €27,226 | -€13,109 | -32.5% |
| Trade debts | 44 | €17,524 | €11,304 | -€6,220 | -35.5% |
| Suppliers | 440/4 | €17,524 | €11,304 | -€6,220 | -35.5% |
| Taxes, remuneration and social security | 45 | €10,913 | €2,356 | -€8,557 | -78.4% |
| Taxes | 450/3 | €4,972 | €356 | -€4,616 | -92.8% |
| Remuneration and social security | 454/9 | €5,941 | €2,000 | -€3,941 | -66.3% |
| Other amounts payable | 47/48 | €11,898 | €13,566 | +€1,668 | +14.0% |
| Accrued charges and deferred income | 492/3 | €8,640 | €9,976 | +€1,336 | +15.5% |
| Remuneration, social security and pensions | 62 | €2,619 | - | -€2,619 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €770 | €1,462 | +€692 | +89.9% |
| Other operating charges | 640/8 | €520 | €425 | -€95 | -18.3% |
| Gross operating margin | 9900 | €3,656 | €3,743 | +€87 | +2.4% |
| Operating profit (loss) | 9901 | -€253 | €1,856 | +€2,109 | |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €1,958 | €2,928 | +€970 | +49.5% |
| Recurring financial charges | 65 | €1,958 | €2,928 | +€970 | +49.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,211 | -€1,056 | +€1,155 | +52.2% |
| Income taxes | 67/77 | €140 | €144 | +€4 | +2.9% |
| Profit (loss) for the period | 9904 | -€2,351 | -€1,200 | +€1,151 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,351 | -€1,200 | +€1,151 | +49.0% |
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 18 October 2026 via checked.be.