GYM YSEBAERT: what changed
GYM YSEBAERT
Largest movements
- Tangible fixed assets -€2,218
down €2,218 (-15.6%), from €14,254 to €12,036
of which Land and buildings: -€2,575
- Cash +€456
up €456 (+9.9%), from €4,588 to €5,044
mainly Net result for the year (+€5,277) and Depreciation (+€3,743)
- Other debts -€7,070
down €7,070 (-46.1%), from €15,349 to €8,279
- Profit (loss) carried forward +€5,277
up €5,277 (+34.6%), from -€15,259 to -€9,982
- Gross operating margin -€1,318
down €1,318 (-10.1%), from €13,047 to €11,729
- Other operating charges -€396
down €396 (-13.4%), from €2,968 to €2,572
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,326 | €17,532 | -€1,794 | -9.3% |
| Fixed assets | 21/28 | €14,254 | €12,036 | -€2,218 | -15.6% |
| Tangible fixed assets | 22/27 | €14,254 | €12,036 | -€2,218 | -15.6% |
| Land and buildings | 22 | €11,263 | €8,688 | -€2,575 | -22.9% |
| Plant, machinery and equipment | 23 | €2,991 | €3,348 | +€357 | +11.9% |
| Current assets | 29/58 | €5,072 | €5,496 | +€424 | +8.4% |
| Stocks and contracts in progress | 3 | €69 | €34 | -€35 | -50.6% |
| Stocks | 30/36 | €69 | €34 | -€35 | -50.6% |
| Amounts receivable within one year | 40/41 | €26 | €78 | +€52 | +200% |
| Other amounts receivable | 41 | €26 | €78 | +€52 | +200% |
| Cash at bank and in hand | 54/58 | €4,588 | €5,044 | +€456 | +9.9% |
| Deferred charges and accrued income | 490/1 | €389 | €340 | -€50 | -12.7% |
| Total equity and liabilities | 10/49 | €19,326 | €17,532 | -€1,794 | -9.3% |
| Equity | 10/15 | €3,341 | €8,618 | +€5,277 | +158% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,259 | -€9,982 | +€5,277 | +34.6% |
| Amounts payable | 17/49 | €15,985 | €8,914 | -€7,071 | -44.2% |
| Amounts payable within one year | 42/48 | €15,985 | €8,914 | -€7,071 | -44.2% |
| Trade debts | 44 | €478 | €622 | +€143 | +29.9% |
| Suppliers | 440/4 | €478 | €622 | +€143 | +29.9% |
| Taxes, remuneration and social security | 45 | €157 | €13 | -€144 | -91.7% |
| Taxes | 450/3 | €157 | €13 | -€144 | -91.7% |
| Other amounts payable | 47/48 | €15,349 | €8,279 | -€7,070 | -46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,656 | €3,743 | +€87 | +2.4% |
| Other operating charges | 640/8 | €2,968 | €2,572 | -€396 | -13.4% |
| Gross operating margin | 9900 | €13,047 | €11,729 | -€1,318 | -10.1% |
| Operating profit (loss) | 9901 | €6,423 | €5,414 | -€1,009 | -15.7% |
| Financial charges | 65/66B | €146 | €137 | -€9 | -6.2% |
| Recurring financial charges | 65 | €146 | €137 | -€9 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €6,278 | €5,277 | -€1,000 | -15.9% |
| Profit (loss) for the period | 9904 | €6,278 | €5,277 | -€1,000 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,278 | €5,277 | -€1,000 | -15.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.