DAI: 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
DAI
NACE 93.130, Fitness centres
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€36,336
2024 · €26,393-€62,729
Equity
-€9,195
2024 · €27,141-€36,336
Cash
€6,329
2024 · €7,063-€735
Balance sheet total
€2.2m
2024 · €2.2m+€4,003
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward -€36,336
down €36,336 (-21.0%), from -€172,859 to -€209,195
- Accrued charges and deferred income +€32,216
up €32,216 (+104.2%), from €30,915 to €63,131
Income statement
- Gross operating margin -€42,417
down €42,417 (-23.1%), from €183,698 to €141,281
- Depreciation +€17,295
up €17,295 (+18.7%), from €92,688 to €109,983
- Staff costs -€4,858
down €4,858 (-94.2%), from €5,159 to €300
- Other operating charges +€2,602
up €2,602 (+33.6%), from €7,732 to €10,333
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.
Result 2024
€26,393
Gross operating margin
-€42,417
Staff costs
+€4,858
Depreciation
-€17,295
Other operating charges
-€2,602
Other operating items
-€3,185
Financial income
-€347
Financial charges
-€1,743
Result 2025
-€36,336
Cash bridge derived
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.
From operations
+€105,740
Investment
-€109,808
Financing
+€3,333
Cash 2024
€7,063
From operations (derived)
+€105,740
Net result for the year
-€36,336
Depreciation
+€109,983
Receivables after one year
+€3,710
Stocks and contracts
+€1,913
Receivables within one year
-€10,657
Deferred charges and accrued income
+€122
Trade debts
+€5,621
Tax, wage and social debts
-€831
Accrued charges and deferred income
+€32,216
Investment (derived)
-€109,808
Investment in fixed assets (net)
-€109,808
Financing
+€3,333
Debts after one year
+€2,138
Current portion of long-term debt
+€1,196
Cash 2025
€6,329
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,212,249 | €2,216,252 | +€4,003 | +0.2% |
| Formation expenses | 20 | €4,490 | €2,416 | -€2,075 | -46.2% |
| Fixed assets | 21/28 | €2,159,480 | €2,161,380 | +€1,900 | +0.1% |
| Intangible fixed assets | 21 | €140,851 | €120,878 | -€19,973 | -14.2% |
| Tangible fixed assets | 22/27 | €2,018,629 | €2,040,502 | +€21,873 | +1.1% |
| Land and buildings | 22 | €1,403,298 | €1,400,260 | -€3,037 | -0.2% |
| Plant, machinery and equipment | 23 | €169,798 | €210,832 | +€41,034 | +24.2% |
| Furniture and vehicles | 24 | €14,062 | €12,240 | -€1,822 | -13.0% |
| Other tangible fixed assets | 26 | €431,471 | €417,170 | -€14,301 | -3.3% |
| Current assets | 29/58 | €48,279 | €52,457 | +€4,178 | +8.7% |
| Amounts receivable after more than one year | 29 | €4,696 | €986 | -€3,710 | -79.0% |
| Other amounts receivable | 291 | €4,696 | €986 | -€3,710 | -79.0% |
| Stocks and contracts in progress | 3 | €6,614 | €4,701 | -€1,913 | -28.9% |
| Stocks | 30/36 | €6,614 | €4,701 | -€1,913 | -28.9% |
| Amounts receivable within one year | 40/41 | €25,065 | €35,722 | +€10,657 | +42.5% |
| Trade receivables | 40 | €6,269 | €6,269 | -€0 | 0.0% |
| Other amounts receivable | 41 | €18,796 | €29,453 | +€10,657 | +56.7% |
| Cash at bank and in hand | 54/58 | €7,063 | €6,329 | -€735 | -10.4% |
| Deferred charges and accrued income | 490/1 | €4,842 | €4,719 | -€122 | -2.5% |
| Total equity and liabilities | 10/49 | €2,212,249 | €2,216,252 | +€4,003 | +0.2% |
| Equity | 10/15 | €27,141 | -€9,195 | -€36,336 | |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,859 | -€209,195 | -€36,336 | -21.0% |
| Amounts payable | 17/49 | €2,185,108 | €2,225,448 | +€40,339 | +1.8% |
| Amounts payable after more than one year | 17 | €2,056,688 | €2,058,825 | +€2,138 | +0.1% |
| Financial debts | 170/4 | €1,260,688 | €1,190,262 | -€70,426 | -5.6% |
| Other amounts payable | 178/9 | €796,000 | €868,564 | +€72,564 | +9.1% |
| Amounts payable within one year | 42/48 | €97,506 | €103,491 | +€5,985 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €75,049 | €76,245 | +€1,196 | +1.6% |
| Trade debts | 44 | €17,401 | €23,022 | +€5,621 | +32.3% |
| Suppliers | 440/4 | €17,401 | €23,022 | +€5,621 | +32.3% |
| Taxes, remuneration and social security | 45 | €5,056 | €4,225 | -€831 | -16.4% |
| Taxes | 450/3 | €4,383 | €4,225 | -€158 | -3.6% |
| Remuneration and social security | 454/9 | €673 | €0 | -€673 | -100.0% |
| Accrued charges and deferred income | 492/3 | €30,915 | €63,131 | +€32,216 | +104.2% |
| Remuneration, social security and pensions | 62 | €5,159 | €300 | -€4,858 | -94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,688 | €109,983 | +€17,295 | +18.7% |
| Other operating charges | 640/8 | €7,732 | €10,333 | +€2,602 | +33.6% |
| Non-recurring operating charges | 66A | - | €3,185 | +€3,185 | |
| Gross operating margin | 9900 | €183,698 | €141,281 | -€42,417 | -23.1% |
| Operating profit (loss) | 9901 | €78,120 | €17,480 | -€60,640 | -77.6% |
| Financial income | 75/76B | €968 | €621 | -€347 | -35.9% |
| Recurring financial income | 75 | €968 | €621 | -€347 | -35.9% |
| Financial charges | 65/66B | €52,694 | €54,437 | +€1,743 | +3.3% |
| Recurring financial charges | 65 | €52,694 | €54,437 | +€1,743 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €26,393 | -€36,336 | -€62,729 | |
| Profit (loss) for the period | 9904 | €26,393 | -€36,336 | -€62,729 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,393 | -€36,336 | -€62,729 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.