GYMA: 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.
GYMA
Largest movements
- Cash -€1,994
down €1,994 (-82.2%), from €2,424 to €431
mainly Net result for the year (-€3,790)
- Profit (loss) carried forward -€3,790
down €3,790 (-4.7%), from -€80,069 to -€83,859
- Other debts +€1,584
up €1,584 (+4.3%), from €37,000 to €38,584
- Gross operating margin +€213
up €213 (+8.3%), from -€2,554 to -€2,341
- Taxes +€28
up €28 (+4.1%), from €685 to €712
- Financial charges +€28
up €28 (+53.2%), from €52 to €80
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 | €50,086 | €47,880 | -€2,206 | -4.4% |
| Fixed assets | 21/28 | €47,661 | €47,449 | -€212 | -0.4% |
| Tangible fixed assets | 22/27 | €47,661 | €47,449 | -€212 | -0.4% |
| Land and buildings | 22 | €47,661 | €47,449 | -€212 | -0.4% |
| Current assets | 29/58 | €2,424 | €431 | -€1,994 | -82.2% |
| Cash at bank and in hand | 54/58 | €2,424 | €431 | -€1,994 | -82.2% |
| Total equity and liabilities | 10/49 | €50,086 | €47,880 | -€2,206 | -4.4% |
| Equity | 10/15 | -€6,915 | -€10,704 | -€3,790 | -54.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €11,181 | €11,181 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €4,984 | €4,984 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,069 | -€83,859 | -€3,790 | -4.7% |
| Amounts payable | 17/49 | €57,000 | €58,584 | +€1,584 | +2.8% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €37,000 | €38,584 | +€1,584 | +4.3% |
| Other amounts payable | 47/48 | €37,000 | €38,584 | +€1,584 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €212 | €212 | = | 0.0% |
| Other operating charges | 640/8 | €446 | €449 | +€3 | +0.6% |
| Gross operating margin | 9900 | -€2,554 | -€2,341 | +€213 | +8.3% |
| Operating profit (loss) | 9901 | -€3,212 | -€3,002 | +€210 | +6.5% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €52 | €80 | +€28 | +53.2% |
| Recurring financial charges | 65 | €52 | €80 | +€28 | +53.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,264 | -€3,077 | +€187 | +5.7% |
| Income taxes | 67/77 | €685 | €712 | +€28 | +4.1% |
| Profit (loss) for the period | 9904 | -€3,949 | -€3,790 | +€160 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,949 | -€3,790 | +€160 | +4.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.