GYMATEC: what changed
Two fiscal 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.
GYMATEC
Largest movements
- Cash +€13,467
up €13,467 (+18.7%), from €72,017 to €85,484
mainly Net result for the year (+€30,169) and Depreciation (+€15,502)
- Tangible fixed assets -€8,408
down €8,408 (-24.7%), from €33,977 to €25,569
of which Furniture and vehicles: -€13,839
- Receivables within one year -€7,427
down €7,427 (-35.1%), from €21,168 to €13,740
- Reserves +€20,169
up €20,169 (+29.3%), from €68,842 to €89,010
- Debts after one year -€13,069
down €13,069 (-92.2%), from €14,175 to €1,106
- Tax, wage and social debts -€12,833
down €12,833 (-53.9%), from €23,791 to €10,958
of which Taxes: -€12,833
- Other debts +€4,162
up €4,162 (+493.8%), from €843 to €5,004
- Trade debts -€2,097
down €2,097 (-44.2%), from €4,743 to €2,645
- Gross operating margin +€30,949
up €30,949 (+107.9%), from €28,685 to €59,634
- Taxes +€7,823
up €7,823 (+271.1%), from €2,886 to €10,709
- Financial income -€2,562
no longer reported in 2025 (was €2,562)
- Other operating charges -€1,972
down €1,972 (-47.8%), from €4,129 to €2,157
- Depreciation +€1,064
up €1,064 (+7.4%), from €14,438 to €15,502
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 | €128,095 | €124,794 | -€3,301 | -2.6% |
| Fixed assets | 21/28 | €33,977 | €25,569 | -€8,408 | -24.7% |
| Tangible fixed assets | 22/27 | €33,977 | €25,569 | -€8,408 | -24.7% |
| Plant, machinery and equipment | 23 | €3,398 | €8,830 | +€5,432 | +159.8% |
| Furniture and vehicles | 24 | €27,944 | €14,105 | -€13,839 | -49.5% |
| Other tangible fixed assets | 26 | €2,634 | €2,634 | = | 0.0% |
| Current assets | 29/58 | €94,118 | €99,225 | +€5,107 | +5.4% |
| Amounts receivable within one year | 40/41 | €21,168 | €13,740 | -€7,427 | -35.1% |
| Trade receivables | 40 | €21,168 | €13,740 | -€7,427 | -35.1% |
| Cash at bank and in hand | 54/58 | €72,017 | €85,484 | +€13,467 | +18.7% |
| Deferred charges and accrued income | 490/1 | €933 | - | -€933 | |
| Total equity and liabilities | 10/49 | €128,095 | €124,794 | -€3,301 | -2.6% |
| Equity | 10/15 | €71,842 | €92,010 | +€20,169 | +28.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €68,842 | €89,010 | +€20,169 | +29.3% |
| Distributable reserves | 133 | €68,842 | €89,010 | +€20,169 | +29.3% |
| Amounts payable | 17/49 | €56,253 | €32,783 | -€23,470 | -41.7% |
| Amounts payable after more than one year | 17 | €14,175 | €1,106 | -€13,069 | -92.2% |
| Financial debts | 170/4 | €14,175 | €1,106 | -€13,069 | -92.2% |
| Amounts payable within one year | 42/48 | €42,078 | €31,677 | -€10,400 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €12,701 | €13,069 | +€368 | +2.9% |
| Trade debts | 44 | €4,743 | €2,645 | -€2,097 | -44.2% |
| Suppliers | 440/4 | €4,743 | €2,645 | -€2,097 | -44.2% |
| Taxes, remuneration and social security | 45 | €23,791 | €10,958 | -€12,833 | -53.9% |
| Taxes | 450/3 | €21,791 | €8,958 | -€12,833 | -58.9% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €843 | €5,004 | +€4,162 | +493.8% |
| Remuneration, social security and pensions | 62 | €261 | €269 | +€8 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,438 | €15,502 | +€1,064 | +7.4% |
| Other operating charges | 640/8 | €4,129 | €2,157 | -€1,972 | -47.8% |
| Gross operating margin | 9900 | €28,685 | €59,634 | +€30,949 | +107.9% |
| Operating profit (loss) | 9901 | €9,856 | €41,705 | +€31,849 | +323.1% |
| Financial income | 75/76B | €2,562 | - | -€2,562 | |
| Recurring financial income | 75 | €2,562 | - | -€2,562 | |
| Financial charges | 65/66B | €1,184 | €828 | -€356 | -30.1% |
| Recurring financial charges | 65 | €1,184 | €828 | -€356 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €11,234 | €40,878 | +€29,643 | +263.9% |
| Income taxes | 67/77 | €2,886 | €10,709 | +€7,823 | +271.1% |
| Profit (loss) for the period | 9904 | €8,348 | €30,169 | +€21,820 | +261.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,348 | €30,169 | +€21,820 | +261.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.