GYMMO: 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.
GYMMO
Largest movements
- Receivables within one year +€114,239
up €114,239 (+19.5%), from €586,168 to €700,407
- Tangible fixed assets -€75,357
down €75,357 (-8.2%), from €923,654 to €848,297
- Profit (loss) carried forward +€79,521
up €79,521 (+16.3%), from €489,187 to €568,708
- Debts after one year -€40,241
down €40,241 (-11.0%), from €367,124 to €326,884
- Tax, wage and social debts -€19,898
down €19,898 (-71.1%), from €27,990 to €8,093
- Gross operating margin +€35,428
up €35,428 (+19.6%), from €180,553 to €215,982
- Taxes +€7,077
up €7,077 (+33.7%), from €21,015 to €28,093
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 | €1,533,988 | €1,559,966 | +€25,978 | +1.7% |
| Fixed assets | 21/28 | €923,654 | €848,297 | -€75,357 | -8.2% |
| Tangible fixed assets | 22/27 | €923,654 | €848,297 | -€75,357 | -8.2% |
| Land and buildings | 22 | €923,654 | €848,297 | -€75,357 | -8.2% |
| Current assets | 29/58 | €610,334 | €711,669 | +€101,335 | +16.6% |
| Amounts receivable within one year | 40/41 | €586,168 | €700,407 | +€114,239 | +19.5% |
| Other amounts receivable | 41 | €586,168 | €700,407 | +€114,239 | +19.5% |
| Cash at bank and in hand | 54/58 | €24,166 | €11,262 | -€12,904 | -53.4% |
| Total equity and liabilities | 10/49 | €1,533,988 | €1,559,966 | +€25,978 | +1.7% |
| Equity | 10/15 | €1,090,397 | €1,169,918 | +€79,521 | +7.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €539,210 | €539,210 | = | 0.0% |
| Non-distributable reserves | 130/1 | €66,366 | €66,366 | = | 0.0% |
| Legal reserve | 130 | €66,366 | €66,366 | = | 0.0% |
| Distributable reserves | 133 | €472,844 | €472,844 | = | 0.0% |
| Profit (loss) carried forward | 14 | €489,187 | €568,708 | +€79,521 | +16.3% |
| Amounts payable | 17/49 | €443,591 | €390,048 | -€53,542 | -12.1% |
| Amounts payable after more than one year | 17 | €367,124 | €326,884 | -€40,241 | -11.0% |
| Financial debts | 170/4 | €367,124 | €326,884 | -€40,241 | -11.0% |
| Amounts payable within one year | 42/48 | €72,967 | €58,665 | -€14,302 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €39,606 | €40,241 | +€634 | +1.6% |
| Financial debts | 43 | - | €6,745 | +€6,745 | |
| Credit institutions | 430/8 | - | €6,745 | +€6,745 | |
| Trade debts | 44 | €4,832 | €3,048 | -€1,783 | -36.9% |
| Suppliers | 440/4 | €4,832 | €3,048 | -€1,783 | -36.9% |
| Taxes, remuneration and social security | 45 | €27,990 | €8,093 | -€19,898 | -71.1% |
| Taxes | 450/3 | €27,990 | €8,093 | -€19,898 | -71.1% |
| Other amounts payable | 47/48 | €538 | €538 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,500 | €4,500 | +€1,000 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,357 | €75,357 | = | 0.0% |
| Other operating charges | 640/8 | €25,440 | €26,259 | +€819 | +3.2% |
| Gross operating margin | 9900 | €180,553 | €215,982 | +€35,428 | +19.6% |
| Operating profit (loss) | 9901 | €79,757 | €114,366 | +€34,609 | +43.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €6,863 | €6,753 | -€110 | -1.6% |
| Recurring financial charges | 65 | €6,863 | €6,753 | -€110 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €72,895 | €107,613 | +€34,718 | +47.6% |
| Income taxes | 67/77 | €21,015 | €28,093 | +€7,077 | +33.7% |
| Profit (loss) for the period | 9904 | €51,880 | €79,521 | +€27,641 | +53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,880 | €79,521 | +€27,641 | +53.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.