GYM MANSION: 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 MANSION
Largest movements
- Tangible fixed assets -€18,162
down €18,162 (-56.8%), from €31,995 to €13,833
- Cash -€5,007
down €5,007 (-49.4%), from €10,129 to €5,122
mainly Other debts (-€26,279) and Investment in fixed assets (net) (-€7,500)
- Deferred charges and accrued income +€3,265
up €3,265 (+1,962%), from €166 to €3,431
- Receivables within one year +€2,510
new in 2025: €2,510
- Formation expenses -€838
no longer reported in 2025 (was €838)
- Other debts -€26,279
down €26,279 (-70.0%), from €37,523 to €11,244
- Profit (loss) carried forward +€8,719
up €8,719 (+15.0%), from -€58,105 to -€49,386
- Accrued charges and deferred income -€1,226
no longer reported in 2025 (was €1,226)
- Trade debts -€1,112
down €1,112 (-77.7%), from €1,431 to €319
- Current portion of long-term debt +€990
up €990 (+7.8%), from €12,641 to €13,632
- Gross operating margin -€5,077
down €5,077 (-12.0%), from €42,384 to €37,307
- Financial charges +€839
up €839 (+79.6%), from €1,054 to €1,894
- Financial income +€516
up €516 (+3,156%), from €16 to €532
- Other operating charges -€447
down €447 (-38.1%), from €1,173 to €726
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 | €44,164 | €25,760 | -€18,404 | -41.7% |
| Formation expenses | 20 | €838 | - | -€838 | |
| Fixed assets | 21/28 | €31,995 | €13,833 | -€18,162 | -56.8% |
| Tangible fixed assets | 22/27 | €31,995 | €13,833 | -€18,162 | -56.8% |
| Plant, machinery and equipment | 23 | €7,661 | €4,085 | -€3,576 | -46.7% |
| Furniture and vehicles | 24 | €2,257 | €1,855 | -€402 | -17.8% |
| Leasing and similar rights | 25 | €12,656 | €7,397 | -€5,259 | -41.6% |
| Other tangible fixed assets | 26 | €9,421 | €495 | -€8,925 | -94.7% |
| Current assets | 29/58 | €11,330 | €11,927 | +€597 | +5.3% |
| Stocks and contracts in progress | 3 | €1,035 | €863 | -€172 | -16.6% |
| Stocks | 30/36 | €1,035 | €863 | -€172 | -16.6% |
| Amounts receivable within one year | 40/41 | - | €2,510 | +€2,510 | |
| Other amounts receivable | 41 | - | €2,510 | +€2,510 | |
| Cash at bank and in hand | 54/58 | €10,129 | €5,122 | -€5,007 | -49.4% |
| Deferred charges and accrued income | 490/1 | €166 | €3,431 | +€3,265 | +1,962% |
| Total equity and liabilities | 10/49 | €44,164 | €25,760 | -€18,404 | -41.7% |
| Equity | 10/15 | -€39,555 | -€30,836 | +€8,719 | +22.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,105 | -€49,386 | +€8,719 | +15.0% |
| Amounts payable | 17/49 | €83,718 | €56,596 | -€27,123 | -32.4% |
| Amounts payable after more than one year | 17 | €29,553 | €29,664 | +€112 | +0.4% |
| Financial debts | 170/4 | €29,553 | €29,664 | +€112 | +0.4% |
| Amounts payable within one year | 42/48 | €52,940 | €26,931 | -€26,008 | -49.1% |
| Current portion of amounts payable after more than one year | 42 | €12,641 | €13,632 | +€990 | +7.8% |
| Trade debts | 44 | €1,431 | €319 | -€1,112 | -77.7% |
| Suppliers | 440/4 | €1,431 | €319 | -€1,112 | -77.7% |
| Taxes, remuneration and social security | 45 | €1,344 | €1,737 | +€393 | +29.2% |
| Taxes | 450/3 | €1,344 | €1,737 | +€393 | +29.2% |
| Other amounts payable | 47/48 | €37,523 | €11,244 | -€26,279 | -70.0% |
| Accrued charges and deferred income | 492/3 | €1,226 | - | -€1,226 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,267 | €26,500 | +€233 | +0.9% |
| Other operating charges | 640/8 | €1,173 | €726 | -€447 | -38.1% |
| Gross operating margin | 9900 | €42,384 | €37,307 | -€5,077 | -12.0% |
| Operating profit (loss) | 9901 | €14,944 | €10,080 | -€4,863 | -32.5% |
| Financial income | 75/76B | €16 | €532 | +€516 | +3,156% |
| Recurring financial income | 75 | €16 | €532 | +€516 | +3,156% |
| Financial charges | 65/66B | €1,054 | €1,894 | +€839 | +79.6% |
| Recurring financial charges | 65 | €1,054 | €1,894 | +€839 | +79.6% |
| Profit (loss) for the period before taxes | 9903 | €13,905 | €8,719 | -€5,187 | -37.3% |
| Profit (loss) for the period | 9904 | €13,905 | €8,719 | -€5,187 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,905 | €8,719 | -€5,187 | -37.3% |
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 31 October 2026 via checked.be.