GYMAR: 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.
GYMAR
Largest movements
- Tangible fixed assets -€18,452
down €18,452 (-14.3%), from €129,308 to €110,856
of which Furniture and vehicles: -€10,937
- Cash +€6,221
up €6,221 (+7.4%), from €83,635 to €89,855
mainly Net result for the year (+€27,372) and Depreciation (+€18,452)
- Reserves -€24,924
down €24,924 (-15.7%), from €158,387 to €133,463
of which Distributable reserves: -€24,924
- Other debts +€15,423
up €15,423 (+40.2%), from €38,357 to €53,781
- Tax, wage and social debts +€8,220
up €8,220 (+132%), from €6,250 to €14,470
- Trade debts -€6,655
down €6,655 (-65.7%), from €10,136 to €3,480
- Debts after one year -€4,918
down €4,918 (-20.5%), from €24,045 to €19,127
- Gross operating margin +€40,549
up €40,549 (+166%), from €24,478 to €65,028
- Taxes +€13,353
up €13,353 (+647%), from €2,065 to €15,418
- Depreciation +€1,806
up €1,806 (+10.8%), from €16,647 to €18,452
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 | €264,053 | €251,390 | -€12,662 | -4.8% |
| Fixed assets | 21/28 | €129,308 | €110,856 | -€18,452 | -14.3% |
| Tangible fixed assets | 22/27 | €129,308 | €110,856 | -€18,452 | -14.3% |
| Land and buildings | 22 | €86,729 | €79,683 | -€7,046 | -8.1% |
| Plant, machinery and equipment | 23 | €786 | €317 | -€470 | -59.7% |
| Furniture and vehicles | 24 | €41,793 | €30,856 | -€10,937 | -26.2% |
| Current assets | 29/58 | €134,745 | €140,535 | +€5,790 | +4.3% |
| Amounts receivable within one year | 40/41 | €37,784 | €37,876 | +€92 | +0.2% |
| Trade receivables | 40 | €25,462 | €37,068 | +€11,606 | +45.6% |
| Other amounts receivable | 41 | €12,322 | €808 | -€11,514 | -93.4% |
| Current investments | 50/53 | €11,859 | €11,859 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €83,635 | €89,855 | +€6,221 | +7.4% |
| Deferred charges and accrued income | 490/1 | €1,468 | €945 | -€523 | -35.6% |
| Total equity and liabilities | 10/49 | €264,053 | €251,390 | -€12,662 | -4.8% |
| Equity | 10/15 | €176,987 | €152,063 | -€24,924 | -14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €158,387 | €133,463 | -€24,924 | -15.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €9,039 | €9,039 | = | 0.0% |
| Distributable reserves | 133 | €149,349 | €124,424 | -€24,924 | -16.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €87,066 | €99,327 | +€12,262 | +14.1% |
| Amounts payable after more than one year | 17 | €24,045 | €19,127 | -€4,918 | -20.5% |
| Financial debts | 170/4 | €24,045 | €19,127 | -€4,918 | -20.5% |
| Amounts payable within one year | 42/48 | €63,021 | €80,201 | +€17,180 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €8,278 | €8,470 | +€192 | +2.3% |
| Trade debts | 44 | €10,136 | €3,480 | -€6,655 | -65.7% |
| Suppliers | 440/4 | €10,136 | €3,480 | -€6,655 | -65.7% |
| Taxes, remuneration and social security | 45 | €6,250 | €14,470 | +€8,220 | +132% |
| Taxes | 450/3 | €6,250 | €14,470 | +€8,220 | +132% |
| Other amounts payable | 47/48 | €38,357 | €53,781 | +€15,423 | +40.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,647 | €18,452 | +€1,806 | +10.8% |
| Other operating charges | 640/8 | €1,797 | €1,960 | +€163 | +9.1% |
| Gross operating margin | 9900 | €24,478 | €65,028 | +€40,549 | +166% |
| Operating profit (loss) | 9901 | €6,035 | €44,615 | +€38,581 | +639% |
| Financial income | 75/76B | €0 | €15 | +€15 | +25,133% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +25,133% |
| Financial charges | 65/66B | €1,909 | €1,841 | -€68 | -3.6% |
| Recurring financial charges | 65 | €1,909 | €1,841 | -€68 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €4,126 | €42,789 | +€38,664 | +937% |
| Income taxes | 67/77 | €2,065 | €15,418 | +€13,353 | +647% |
| Profit (loss) for the period | 9904 | €2,061 | €27,372 | +€25,310 | +1,228% |
| Profit (loss) for the period to be appropriated | 9905 | €2,061 | €27,372 | +€25,310 | +1,228% |
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 19 October 2026 via checked.be.