GYM CONCEPT: 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.
GYM CONCEPT
Largest movements
- Cash -€9,679
down €9,679 (-28.5%), from €33,989 to €24,310
mainly Other debts (-€35,700) and Tax, wage and social debts (-€6,781)
- Tangible fixed assets +€1,473
new in 2025: €1,473
- Stocks and contracts -€954
down €954 (-61.4%), from €1,554 to €600
- Receivables within one year +€567
up €567 (+60.2%), from €941 to €1,508
of which Other amounts receivable: +€418
- Other debts -€35,700
down €35,700 (-91.8%), from €38,899 to €3,199
- Profit (loss) carried forward +€33,768
up €33,768, from -€18,326 to €15,442
- Tax, wage and social debts -€6,781
down €6,781 (-70.4%), from €9,634 to €2,852
- Gross operating margin +€22,934
up €22,934 (+103%), from €22,187 to €45,121
- Taxes +€5,607
up €5,607 (+93.8%), from €5,975 to €11,582
- Write-downs -€458
new in 2025: -€458
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 | €36,522 | €27,890 | -€8,632 | -23.6% |
| Fixed assets | 21/28 | - | €1,473 | +€1,473 | |
| Tangible fixed assets | 22/27 | - | €1,473 | +€1,473 | |
| Furniture and vehicles | 24 | - | €1,473 | +€1,473 | |
| Current assets | 29/58 | €36,522 | €26,418 | -€10,104 | -27.7% |
| Stocks and contracts in progress | 3 | €1,554 | €600 | -€954 | -61.4% |
| Stocks | 30/36 | €1,554 | €600 | -€954 | -61.4% |
| Amounts receivable within one year | 40/41 | €941 | €1,508 | +€567 | +60.2% |
| Trade receivables | 40 | €941 | €1,090 | +€149 | +15.8% |
| Other amounts receivable | 41 | - | €418 | +€418 | |
| Cash at bank and in hand | 54/58 | €33,989 | €24,310 | -€9,679 | -28.5% |
| Deferred charges and accrued income | 490/1 | €37 | - | -€37 | |
| Total equity and liabilities | 10/49 | €36,522 | €27,890 | -€8,632 | -23.6% |
| Equity | 10/15 | -€12,065 | €21,703 | +€33,768 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61 | €61 | = | 0.0% |
| Non-distributable reserves | 130/1 | €61 | €61 | = | 0.0% |
| Reserves not available under the articles | 1311 | €61 | €61 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,326 | €15,442 | +€33,768 | |
| Amounts payable | 17/49 | €48,587 | €6,187 | -€42,400 | -87.3% |
| Amounts payable within one year | 42/48 | €48,587 | €6,087 | -€42,500 | -87.5% |
| Trade debts | 44 | €54 | €35 | -€19 | -34.8% |
| Suppliers | 440/4 | €54 | €35 | -€19 | -34.8% |
| Taxes, remuneration and social security | 45 | €9,634 | €2,852 | -€6,781 | -70.4% |
| Taxes | 450/3 | €9,634 | €2,852 | -€6,781 | -70.4% |
| Other amounts payable | 47/48 | €38,899 | €3,199 | -€35,700 | -91.8% |
| Accrued charges and deferred income | 492/3 | - | €101 | +€101 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €27 | +€27 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€458 | -€458 | |
| Other operating charges | 640/8 | - | €32 | +€32 | |
| Gross operating margin | 9900 | €22,187 | €45,121 | +€22,934 | +103% |
| Operating profit (loss) | 9901 | €22,187 | €45,519 | +€23,333 | +105% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €287 | €169 | -€118 | -41.2% |
| Recurring financial charges | 65 | €287 | €169 | -€118 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €21,900 | €45,350 | +€23,451 | +107% |
| Income taxes | 67/77 | €5,975 | €11,582 | +€5,607 | +93.8% |
| Profit (loss) for the period | 9904 | €15,924 | €33,768 | +€17,844 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €15,924 | €33,768 | +€17,844 | +112% |
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 20 October 2026 via checked.be.