GYM SANA: 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 SANA
Largest movements
- Receivables within one year -€34,246
down €34,246 (-30.2%), from €113,333 to €79,087
of which Trade receivables: -€34,171
- Tangible fixed assets +€9,435
up €9,435 (+25.0%), from €37,668 to €47,103
- Cash -€9,271
down €9,271 (-14.5%), from €64,149 to €54,878
mainly Tax, wage and social debts (-€38,362) and Investment in fixed assets (net) (-€32,936)
- Deferred charges and accrued income -€5,931
down €5,931 (-35.0%), from €16,951 to €11,021
- Tax, wage and social debts -€38,362
down €38,362 (-33.7%), from €113,801 to €75,439
of which Remuneration and social security: -€22,994
- Trade debts +€24,950
up €24,950 (+125%), from €19,979 to €44,929
- Profit (loss) carried forward -€24,764
down €24,764, from €23,320 to -€1,443
- Staff costs +€146,330
up €146,330 (+24.1%), from €606,540 to €752,870
- Gross operating margin +€108,231
up €108,231 (+16.6%), from €651,928 to €760,159
- Depreciation -€15,209
down €15,209 (-41.2%), from €36,873 to €21,664
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 | €232,100 | €193,925 | -€38,175 | -16.4% |
| Fixed assets | 21/28 | €37,668 | €48,940 | +€11,272 | +29.9% |
| Tangible fixed assets | 22/27 | €37,668 | €47,103 | +€9,435 | +25.0% |
| Furniture and vehicles | 24 | €37,668 | €47,103 | +€9,435 | +25.0% |
| Financial fixed assets | 28 | - | €1,837 | +€1,837 | |
| Current assets | 29/58 | €194,432 | €144,985 | -€49,447 | -25.4% |
| Amounts receivable within one year | 40/41 | €113,333 | €79,087 | -€34,246 | -30.2% |
| Trade receivables | 40 | €112,893 | €78,722 | -€34,171 | -30.3% |
| Other amounts receivable | 41 | €440 | €365 | -€75 | -17.0% |
| Cash at bank and in hand | 54/58 | €64,149 | €54,878 | -€9,271 | -14.5% |
| Deferred charges and accrued income | 490/1 | €16,951 | €11,021 | -€5,931 | -35.0% |
| Total equity and liabilities | 10/49 | €232,100 | €193,925 | -€38,175 | -16.4% |
| Equity | 10/15 | €93,320 | €68,557 | -€24,764 | -26.5% |
| Reserves | 13 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,320 | -€1,443 | -€24,764 | |
| Amounts payable | 17/49 | €138,780 | €125,369 | -€13,411 | -9.7% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 178/9 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €133,780 | €120,369 | -€13,411 | -10.0% |
| Trade debts | 44 | €19,979 | €44,929 | +€24,950 | +125% |
| Suppliers | 440/4 | €19,979 | €44,929 | +€24,950 | +125% |
| Taxes, remuneration and social security | 45 | €113,801 | €75,439 | -€38,362 | -33.7% |
| Taxes | 450/3 | €30,205 | €14,837 | -€15,368 | -50.9% |
| Remuneration and social security | 454/9 | €83,596 | €60,602 | -€22,994 | -27.5% |
| Non-recurring operating income | 76A | - | €2,750 | +€2,750 | |
| Remuneration, social security and pensions | 62 | €606,540 | €752,870 | +€146,330 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,873 | €21,664 | -€15,209 | -41.2% |
| Gross operating margin | 9900 | €651,928 | €760,159 | +€108,231 | +16.6% |
| Operating profit (loss) | 9901 | €8,514 | -€14,376 | -€22,890 | |
| Financial income | 75/76B | €98 | €200 | +€102 | +105% |
| Recurring financial income | 75 | €98 | €200 | +€102 | +105% |
| Financial charges | 65/66B | €172 | €3,290 | +€3,117 | +1,808% |
| Recurring financial charges | 65 | €172 | €3,290 | +€3,117 | +1,808% |
| Profit (loss) for the period before taxes | 9903 | €8,440 | -€17,465 | -€25,905 | |
| Income taxes | 67/77 | €7,628 | €7,299 | -€329 | -4.3% |
| Profit (loss) for the period | 9904 | €812 | -€24,764 | -€25,576 | |
| Profit (loss) for the period to be appropriated | 9905 | €812 | -€24,764 | -€25,576 |
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 29 October 2026 via checked.be.