HK Personal Trainers: 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.
HK Personal Trainers
Largest movements
- Receivables within one year -€41,929
down €41,929 (-75.4%), from €55,617 to €13,688
of which Trade receivables: -€44,645
- Deferred charges and accrued income +€25,176
up €25,176 (+3,359%), from €750 to €25,926
- Tangible fixed assets -€12,134
down €12,134 (-38.9%), from €31,186 to €19,052
of which Furniture and vehicles: -€8,199
- Cash -€4,516
down €4,516 (-68.1%), from €6,631 to €2,115
mainly Trade debts (-€33,990) and Deferred charges and accrued income (-€25,176)
- Trade debts -€33,990
down €33,990 (-84.2%), from €40,349 to €6,359
- Accrued charges and deferred income +€21,296
new in 2025: €21,296
- Profit (loss) carried forward -€14,073
down €14,073 (-56.3%), from €25,014 to €10,941
- Other debts -€10,755
down €10,755 (-41.6%), from €25,866 to €15,111
- Tax, wage and social debts +€4,118
up €4,118 (+211%), from €1,955 to €6,073
- Gross operating margin -€58,824
down €58,824, from €57,755 to -€1,070
- Staff costs -€21,175
no longer reported in 2025 (was €21,175)
- Financial charges -€714
down €714 (-60.2%), from €1,187 to €472
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 | €94,184 | €60,780 | -€33,404 | -35.5% |
| Fixed assets | 21/28 | €31,186 | €19,052 | -€12,134 | -38.9% |
| Tangible fixed assets | 22/27 | €31,186 | €19,052 | -€12,134 | -38.9% |
| Furniture and vehicles | 24 | €15,165 | €6,967 | -€8,199 | -54.1% |
| Other tangible fixed assets | 26 | €16,021 | €12,085 | -€3,936 | -24.6% |
| Current assets | 29/58 | €62,997 | €41,728 | -€21,269 | -33.8% |
| Amounts receivable within one year | 40/41 | €55,617 | €13,688 | -€41,929 | -75.4% |
| Trade receivables | 40 | €55,413 | €10,767 | -€44,645 | -80.6% |
| Other amounts receivable | 41 | €204 | €2,921 | +€2,716 | +1,329% |
| Cash at bank and in hand | 54/58 | €6,631 | €2,115 | -€4,516 | -68.1% |
| Deferred charges and accrued income | 490/1 | €750 | €25,926 | +€25,176 | +3,359% |
| Total equity and liabilities | 10/49 | €94,184 | €60,780 | -€33,404 | -35.5% |
| Equity | 10/15 | €26,014 | €11,941 | -€14,073 | -54.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,014 | €10,941 | -€14,073 | -56.3% |
| Amounts payable | 17/49 | €68,170 | €48,839 | -€19,330 | -28.4% |
| Amounts payable within one year | 42/48 | €68,170 | €27,544 | -€40,626 | -59.6% |
| Trade debts | 44 | €40,349 | €6,359 | -€33,990 | -84.2% |
| Suppliers | 440/4 | €40,349 | €6,359 | -€33,990 | -84.2% |
| Taxes, remuneration and social security | 45 | €1,955 | €6,073 | +€4,118 | +211% |
| Taxes | 450/3 | €1,955 | €6,073 | +€4,118 | +211% |
| Other amounts payable | 47/48 | €25,866 | €15,111 | -€10,755 | -41.6% |
| Accrued charges and deferred income | 492/3 | - | €21,296 | +€21,296 | |
| Non-recurring operating income | 76A | €2,881 | - | -€2,881 | |
| Remuneration, social security and pensions | 62 | €21,175 | - | -€21,175 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,509 | €12,134 | -€375 | -3.0% |
| Other operating charges | 640/8 | €677 | €400 | -€277 | -40.9% |
| Non-recurring operating charges | 66A | €126 | - | -€126 | |
| Gross operating margin | 9900 | €57,755 | -€1,070 | -€58,824 | |
| Operating profit (loss) | 9901 | €23,268 | -€13,604 | -€36,872 | |
| Financial income | 75/76B | €235 | €4 | -€231 | -98.5% |
| Recurring financial income | 75 | €235 | €4 | -€231 | -98.5% |
| Financial charges | 65/66B | €1,187 | €472 | -€714 | -60.2% |
| Recurring financial charges | 65 | €1,187 | €472 | -€714 | -60.2% |
| Profit (loss) for the period before taxes | 9903 | €22,317 | -€14,072 | -€36,389 | |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €22,317 | -€14,073 | -€36,390 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,317 | -€14,073 | -€36,390 |
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 30 October 2026 via checked.be.