GYM & DANCE: 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 & DANCE
Largest movements
- Cash +€17,127
up €17,127 (+19.3%), from €88,811 to €105,937
mainly Net result for the year (+€15,857) and Depreciation (+€11,749)
- Tangible fixed assets -€10,571
down €10,571 (-46.5%), from €22,737 to €12,166
of which Furniture and vehicles: -€9,239
- Profit (loss) carried forward +€15,857
up €15,857 (+28.9%), from €54,925 to €70,781
- Debts after one year -€5,141
down €5,141 (-14.9%), from €34,495 to €29,354
- Tax, wage and social debts -€2,453
down €2,453 (-19.3%), from €12,738 to €10,285
- Gross operating margin -€18,688
down €18,688 (-27.7%), from €67,354 to €48,666
- Taxes -€4,631
down €4,631 (-37.4%), from €12,398 to €7,767
- Depreciation -€2,601
down €2,601 (-18.1%), from €14,350 to €11,749
- Staff costs -€896
down €896 (-7.1%), from €12,595 to €11,699
- Other operating charges +€750
up €750 (+157.4%), from €477 to €1,226
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €197,963 | €205,815 | +€7,852 | +4.0% |
| Fixed assets | 21/28 | €22,737 | €12,166 | -€10,571 | -46.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €22,737 | €12,166 | -€10,571 | -46.5% |
| Land and buildings | 22 | €923 | €462 | -€462 | -50.0% |
| Plant, machinery and equipment | 23 | €1,064 | €193 | -€871 | -81.9% |
| Furniture and vehicles | 24 | €20,750 | €11,511 | -€9,239 | -44.5% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Current assets | 29/58 | €175,226 | €193,649 | +€18,423 | +10.5% |
| Stocks and contracts in progress | 3 | €19,589 | €19,589 | = | 0.0% |
| Stocks | 30/36 | €19,589 | €19,589 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €66,514 | €67,990 | +€1,476 | +2.2% |
| Trade receivables | 40 | €66,514 | €67,759 | +€1,244 | +1.9% |
| Other amounts receivable | 41 | - | €231 | +€231 | |
| Cash at bank and in hand | 54/58 | €88,811 | €105,937 | +€17,127 | +19.3% |
| Deferred charges and accrued income | 490/1 | €312 | €133 | -€179 | -57.4% |
| Total equity and liabilities | 10/49 | €197,963 | €205,815 | +€7,852 | +4.0% |
| Equity | 10/15 | €139,456 | €155,312 | +€15,857 | +11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,931 | €65,931 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,824 | €4,824 | = | 0.0% |
| Distributable reserves | 133 | €59,247 | €59,247 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,925 | €70,781 | +€15,857 | +28.9% |
| Amounts payable | 17/49 | €58,508 | €50,503 | -€8,005 | -13.7% |
| Amounts payable after more than one year | 17 | €34,495 | €29,354 | -€5,141 | -14.9% |
| Financial debts | 170/4 | €34,495 | €29,354 | -€5,141 | -14.9% |
| Amounts payable within one year | 42/48 | €24,012 | €21,149 | -€2,864 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €7,118 | €5,141 | -€1,977 | -27.8% |
| Trade debts | 44 | €1,073 | €2,380 | +€1,307 | +121.8% |
| Suppliers | 440/4 | €1,073 | €2,380 | +€1,307 | +121.8% |
| Taxes, remuneration and social security | 45 | €12,738 | €10,285 | -€2,453 | -19.3% |
| Taxes | 450/3 | €12,738 | €10,285 | -€2,453 | -19.3% |
| Other amounts payable | 47/48 | €3,083 | €3,343 | +€260 | +8.4% |
| Non-recurring operating income | 76A | €0 | €28 | +€28 | +281700.0% |
| Remuneration, social security and pensions | 62 | €12,595 | €11,699 | -€896 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,350 | €11,749 | -€2,601 | -18.1% |
| Other operating charges | 640/8 | €477 | €1,226 | +€750 | +157.4% |
| Gross operating margin | 9900 | €67,354 | €48,666 | -€18,688 | -27.7% |
| Operating profit (loss) | 9901 | €39,932 | €23,992 | -€15,940 | -39.9% |
| Financial income | 75/76B | €704 | €16 | -€687 | -97.7% |
| Recurring financial income | 75 | €14 | €16 | +€2 | +16.2% |
| Non-recurring financial income | 76B | €690 | - | -€690 | |
| Financial charges | 65/66B | €1,000 | €384 | -€616 | -61.6% |
| Recurring financial charges | 65 | €1,000 | €384 | -€616 | -61.6% |
| Profit (loss) for the period before taxes | 9903 | €39,636 | €23,624 | -€16,012 | -40.4% |
| Income taxes | 67/77 | €12,398 | €7,767 | -€4,631 | -37.4% |
| Profit (loss) for the period | 9904 | €27,238 | €15,857 | -€11,381 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,238 | €15,857 | -€11,381 | -41.8% |
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 11 October 2026 via checked.be.