Gymlife: 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.
Gymlife
Largest movements
- Cash -€16,106
down €16,106 (-56.9%), from €28,314 to €12,208
mainly Investment in fixed assets (net) (-€14,089) and Net result for the year (-€8,082)
- Tangible fixed assets -€6,035
down €6,035 (-9.4%), from €64,220 to €58,184
of which Land and buildings: -€8,267
- Intangible fixed assets +€3,829
new in 2025: €3,829
- Receivables within one year +€1,393
up €1,393 (+20.4%), from €6,813 to €8,206
of which Trade receivables: +€2,976
- Profit (loss) carried forward -€8,082
down €8,082, from €0 to -€8,082
- Short-term financial debts -€6,149
down €6,149 (-93.3%), from €6,590 to €442
- Debts after one year -€5,015
down €5,015 (-83.4%), from €6,016 to €1,002
- Tax, wage and social debts +€2,828
up €2,828 (+2,018%), from €140 to €2,968
of which Remuneration and social security: +€2,968
- Staff costs +€2,813
up €2,813 (+5.0%), from €55,802 to €58,615
- Financial income +€2,776
up €2,776 (+1,846%), from €150 to €2,926
- Gross operating margin -€2,131
down €2,131 (-2.9%), from €72,297 to €70,166
- Depreciation +€1,033
up €1,033 (+6.8%), from €15,262 to €16,295
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 | €102,367 | €85,552 | -€16,814 | -16.4% |
| Fixed assets | 21/28 | €64,220 | €62,013 | -€2,206 | -3.4% |
| Intangible fixed assets | 21 | - | €3,829 | +€3,829 | |
| Tangible fixed assets | 22/27 | €64,220 | €58,184 | -€6,035 | -9.4% |
| Land and buildings | 22 | €33,203 | €24,936 | -€8,267 | -24.9% |
| Plant, machinery and equipment | 23 | €25,473 | €29,453 | +€3,981 | +15.6% |
| Furniture and vehicles | 24 | €1,064 | €805 | -€260 | -24.4% |
| Leasing and similar rights | 25 | €4,479 | €2,990 | -€1,490 | -33.3% |
| Current assets | 29/58 | €38,147 | €23,539 | -€14,608 | -38.3% |
| Stocks and contracts in progress | 3 | €356 | €984 | +€628 | +176% |
| Stocks | 30/36 | €356 | €984 | +€628 | +176% |
| Amounts receivable within one year | 40/41 | €6,813 | €8,206 | +€1,393 | +20.4% |
| Trade receivables | 40 | €1,542 | €4,518 | +€2,976 | +193% |
| Other amounts receivable | 41 | €5,271 | €3,688 | -€1,583 | -30.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €28,314 | €12,208 | -€16,106 | -56.9% |
| Deferred charges and accrued income | 490/1 | €2,663 | €2,141 | -€522 | -19.6% |
| Total equity and liabilities | 10/49 | €102,367 | €85,552 | -€16,814 | -16.4% |
| Equity | 10/15 | €76,033 | €67,951 | -€8,082 | -10.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €56,033 | €56,033 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,648 | €9,648 | = | 0.0% |
| Distributable reserves | 133 | €44,384 | €44,384 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€8,082 | -€8,082 | |
| Amounts payable | 17/49 | €26,334 | €17,602 | -€8,732 | -33.2% |
| Amounts payable after more than one year | 17 | €6,016 | €1,002 | -€5,015 | -83.4% |
| Financial debts | 170/4 | €6,016 | €1,002 | -€5,015 | -83.4% |
| Amounts payable within one year | 42/48 | €20,318 | €16,600 | -€3,718 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €5,478 | €5,015 | -€463 | -8.5% |
| Financial debts | 43 | €6,590 | €442 | -€6,149 | -93.3% |
| Credit institutions | 430/8 | €6,590 | €442 | -€6,149 | -93.3% |
| Trade debts | 44 | €6,342 | €6,447 | +€105 | +1.7% |
| Suppliers | 440/4 | €6,342 | €6,447 | +€105 | +1.7% |
| Taxes, remuneration and social security | 45 | €140 | €2,968 | +€2,828 | +2,018% |
| Taxes | 450/3 | €140 | - | -€140 | |
| Remuneration and social security | 454/9 | - | €2,968 | +€2,968 | |
| Other amounts payable | 47/48 | €1,767 | €1,729 | -€38 | -2.2% |
| Remuneration, social security and pensions | 62 | €55,802 | €58,615 | +€2,813 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,262 | €16,295 | +€1,033 | +6.8% |
| Other operating charges | 640/8 | €1,795 | €1,504 | -€292 | -16.2% |
| Gross operating margin | 9900 | €72,297 | €70,166 | -€2,131 | -2.9% |
| Operating profit (loss) | 9901 | -€562 | -€6,247 | -€5,685 | -1,011% |
| Financial income | 75/76B | €150 | €2,926 | +€2,776 | +1,846% |
| Recurring financial income | 75 | €150 | €2,926 | +€2,776 | +1,846% |
| Financial charges | 65/66B | €4,388 | €4,728 | +€341 | +7.8% |
| Recurring financial charges | 65 | €4,388 | €4,728 | +€341 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,799 | -€8,050 | -€3,250 | -67.7% |
| Income taxes | 67/77 | - | €32 | +€32 | |
| Profit (loss) for the period | 9904 | -€4,799 | -€8,082 | -€3,283 | -68.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,799 | -€8,082 | -€3,283 | -68.4% |
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 26 October 2026 via checked.be.