GYM PLUS: 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 PLUS
Largest movements
- Cash +€387,340
up €387,340 (+159%), from €244,160 to €631,500
mainly Net result for the year (+€245,151) and Current investments (+€200,000)
- Current investments -€200,000
down €200,000 (-49.7%), from €402,536 to €202,536
- Tangible fixed assets +€37,037
up €37,037 (+12.7%), from €290,541 to €327,577
of which Furniture and vehicles: +€90,239
- Receivables within one year +€12,960
up €12,960 (+41.1%), from €31,497 to €44,457
of which Other amounts receivable: +€13,000
- Profit (loss) carried forward +€150,151
up €150,151 (+27.4%), from €547,209 to €697,360
- Accrued charges and deferred income +€32,978
up €32,978 (+68.6%), from €48,087 to €81,065
- Debts after one year +€27,183
up €27,183 (+14.5%), from €187,578 to €214,761
- Current portion of long-term debt +€16,922
up €16,922 (+44.4%), from €38,074 to €54,996
- Gross operating margin +€81,191
up €81,191 (+18.9%), from €428,726 to €509,917
- Taxes +€18,954
up €18,954 (+32.8%), from €57,738 to €76,692
- Depreciation +€9,609
up €9,609 (+15.6%), from €61,753 to €71,362
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 | €971,731 | €1,210,359 | +€238,628 | +24.6% |
| Fixed assets | 21/28 | €290,541 | €327,577 | +€37,037 | +12.7% |
| Tangible fixed assets | 22/27 | €290,541 | €327,577 | +€37,037 | +12.7% |
| Plant, machinery and equipment | 23 | €288,645 | €235,442 | -€53,203 | -18.4% |
| Furniture and vehicles | 24 | €1,896 | €92,135 | +€90,239 | +4,760% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €681,190 | €882,781 | +€201,591 | +29.6% |
| Stocks and contracts in progress | 3 | €2,142 | €1,831 | -€311 | -14.5% |
| Stocks | 30/36 | €2,142 | €1,831 | -€311 | -14.5% |
| Amounts receivable within one year | 40/41 | €31,497 | €44,457 | +€12,960 | +41.1% |
| Trade receivables | 40 | €1,368 | €1,328 | -€40 | -2.9% |
| Other amounts receivable | 41 | €30,129 | €43,129 | +€13,000 | +43.1% |
| Current investments | 50/53 | €402,536 | €202,536 | -€200,000 | -49.7% |
| Cash at bank and in hand | 54/58 | €244,160 | €631,500 | +€387,340 | +159% |
| Deferred charges and accrued income | 490/1 | €855 | €2,457 | +€1,602 | +187% |
| Total equity and liabilities | 10/49 | €971,731 | €1,210,359 | +€238,628 | +24.6% |
| Equity | 10/15 | €651,709 | €801,860 | +€150,151 | +23.0% |
| Contributions | 10/11 | €95,000 | €95,000 | = | 0.0% |
| Reserves | 13 | €9,500 | €9,500 | = | 0.0% |
| Distributable reserves | 133 | €9,500 | €9,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €547,209 | €697,360 | +€150,151 | +27.4% |
| Amounts payable | 17/49 | €320,022 | €408,498 | +€88,476 | +27.6% |
| Amounts payable after more than one year | 17 | €187,578 | €214,761 | +€27,183 | +14.5% |
| Financial debts | 170/4 | €187,578 | €214,761 | +€27,183 | +14.5% |
| Amounts payable within one year | 42/48 | €84,357 | €112,672 | +€28,315 | +33.6% |
| Current portion of amounts payable after more than one year | 42 | €38,074 | €54,996 | +€16,922 | +44.4% |
| Trade debts | 44 | €11,665 | €20,194 | +€8,529 | +73.1% |
| Suppliers | 440/4 | €11,665 | €20,194 | +€8,529 | +73.1% |
| Taxes, remuneration and social security | 45 | €34,588 | €37,453 | +€2,865 | +8.3% |
| Taxes | 450/3 | €16,267 | €26,602 | +€10,335 | +63.5% |
| Remuneration and social security | 454/9 | €18,321 | €10,852 | -€7,469 | -40.8% |
| Other amounts payable | 47/48 | €29 | €29 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €48,087 | €81,065 | +€32,978 | +68.6% |
| Remuneration, social security and pensions | 62 | €115,536 | €111,403 | -€4,133 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,753 | €71,362 | +€9,609 | +15.6% |
| Other operating charges | 640/8 | €1,631 | €2,416 | +€785 | +48.2% |
| Gross operating margin | 9900 | €428,726 | €509,917 | +€81,191 | +18.9% |
| Operating profit (loss) | 9901 | €249,806 | €324,736 | +€74,930 | +30.0% |
| Financial income | 75/76B | €6,707 | €8,530 | +€1,823 | +27.2% |
| Recurring financial income | 75 | €6,707 | €8,530 | +€1,823 | +27.2% |
| Financial charges | 65/66B | €11,744 | €11,423 | -€321 | -2.7% |
| Recurring financial charges | 65 | €11,744 | €11,423 | -€321 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €244,769 | €321,843 | +€77,074 | +31.5% |
| Income taxes | 67/77 | €57,738 | €76,692 | +€18,954 | +32.8% |
| Profit (loss) for the period | 9904 | €187,031 | €245,151 | +€58,121 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €187,031 | €245,151 | +€58,121 | +31.1% |
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 14 October 2026 via checked.be.