LA RASANTE: 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.
What changed
LA RASANTE
NACE 93.130, Fitness centres
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.4m
2024 · €1.5m-€43,585
Equity
€6.7m
2024 · €5.3m+€1.4m
Cash
€336,851
2024 · €580,698-€243,847
Balance sheet total
€12.4m
2024 · €13.4m-€980,033
Largest movements
Assets
- Receivables within one year -€394,049
down €394,049 (-4.8%), from €8.3m to €7.9m
of which Other amounts receivable: -€290,450
- Tangible fixed assets -€351,707
down €351,707 (-14.9%), from €2.4m to €2.0m
of which Plant, machinery and equipment: -€519,942
- Cash -€243,847
down €243,847 (-42.0%), from €580,698 to €336,851
mainly Other debts (-€3.0m) and Investment in fixed assets (net) (-€347,600)
Equity and liabilities
- Other debts -€3.0m
down €3.0m (-83.8%), from €3.5m to €571,224
- Profit (loss) carried forward +€1.4m
up €1.4m (+27.2%), from €5.2m to €6.6m
- Tax, wage and social debts +€390,909
up €390,909 (+73.6%), from €531,368 to €922,277
of which Taxes: +€413,936
Income statement
- Turnover +€1.3m
up €1.3m (+9.6%), from €13.8m to €15.2m
- Services and other goods +€465,460
up €465,460 (+5.4%), from €8.6m to €9.1m
- Taxes +€221,481
up €221,481 (+80.7%), from €274,370 to €495,851
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.
Result 2024
€1.5m
Turnover
+€1.3m
Other operating income
+€10,233
Goods and materials
-€44,336
Services and other goods
-€465,460
Staff costs
-€132,247
Depreciation
-€63,576
Write-downs
-€34,890
Other operating charges
-€10,936
Other operating items
-€440,641
Financial income
-€90,281
Financial charges
+€115,428
Taxes
-€221,481
Result 2025
€1.4m
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.
From operations
+€47,286
Investment
-€347,600
Financing
+€56,467
Cash 2024
€580,698
From operations (derived)
+€47,286
Net result for the year
+€1.4m
Depreciation
+€700,968
Stocks and contracts
+€4,303
Receivables within one year
+€394,049
Deferred charges and accrued income
-€15,534
Trade debts
+€33,167
Tax, wage and social debts
+€390,909
Advances received
-€23,638
Other debts
-€3.0m
Accrued charges and deferred income
+€114,913
Investment (derived)
-€347,600
Investment in fixed assets (net)
-€347,600
Financing
+€56,467
Debts after one year
+€45,307
Current portion of long-term debt
+€11,160
Contributions, distributions and other
-€0
Cash 2025
€336,851
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,418,432 | €12,438,399 | -€980,033 | -7.3% |
| Fixed assets | 21/28 | €4,162,692 | €3,809,324 | -€353,368 | -8.5% |
| Intangible fixed assets | 21 | €3,419 | €1,758 | -€1,661 | -48.6% |
| Tangible fixed assets | 22/27 | €2,367,299 | €2,015,592 | -€351,707 | -14.9% |
| Plant, machinery and equipment | 23 | €2,018,565 | €1,498,623 | -€519,942 | -25.8% |
| Furniture and vehicles | 24 | €285,123 | €326,853 | +€41,730 | +14.6% |
| Leasing and similar rights | 25 | - | €55,643 | +€55,643 | |
| Other tangible fixed assets | 26 | €63,611 | €134,473 | +€70,862 | +111.4% |
| Financial fixed assets | 28 | €1,791,974 | €1,791,974 | +€0 | 0.0% |
| Affiliated companies | 280/1 | €314,500 | €314,500 | = | 0.0% |
| Participating interests | 280 | €314,500 | €314,500 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,477,474 | €1,477,474 | +€0 | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,477,474 | €1,477,474 | +€0 | 0.0% |
| Current assets | 29/58 | €9,255,740 | €8,629,075 | -€626,665 | -6.8% |
| Stocks and contracts in progress | 3 | €52,997 | €48,694 | -€4,303 | -8.1% |
| Stocks | 30/36 | €52,997 | €48,694 | -€4,303 | -8.1% |
| Raw materials and consumables | 30/31 | €12,773 | - | -€12,773 | |
| Goods purchased for resale | 34 | €40,224 | €48,694 | +€8,470 | +21.1% |
| Amounts receivable within one year | 40/41 | €8,278,677 | €7,884,628 | -€394,049 | -4.8% |
| Trade receivables | 40 | €471,744 | €368,145 | -€103,599 | -22.0% |
| Other amounts receivable | 41 | €7,806,933 | €7,516,483 | -€290,450 | -3.7% |
| Cash at bank and in hand | 54/58 | €580,698 | €336,851 | -€243,847 | -42.0% |
| Deferred charges and accrued income | 490/1 | €343,368 | €358,902 | +€15,534 | +4.5% |
| Total equity and liabilities | 10/49 | €13,418,432 | €12,438,399 | -€980,033 | -7.3% |
| Equity | 10/15 | €5,269,643 | €6,682,185 | +€1.4m | +26.8% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,200,893 | €6,613,435 | +€1.4m | +27.2% |
| Amounts payable | 17/49 | €8,148,788 | €5,756,214 | -€2.4m | -29.4% |
| Amounts payable after more than one year | 17 | - | €45,307 | +€45,307 | |
| Financial debts | 170/4 | - | €45,307 | +€45,307 | |
| Leasing and similar obligations | 172 | - | €45,307 | +€45,307 | |
| Amounts payable within one year | 42/48 | €5,578,152 | €3,025,358 | -€2.6m | -45.8% |
| Current portion of amounts payable after more than one year | 42 | - | €11,160 | +€11,160 | |
| Trade debts | 44 | €1,103,392 | €1,136,559 | +€33,167 | +3.0% |
| Suppliers | 440/4 | €1,103,392 | €1,136,559 | +€33,167 | +3.0% |
| Advances received on contracts in progress | 46 | €407,776 | €384,138 | -€23,638 | -5.8% |
| Taxes, remuneration and social security | 45 | €531,368 | €922,277 | +€390,909 | +73.6% |
| Taxes | 450/3 | €187,826 | €601,762 | +€413,936 | +220.4% |
| Remuneration and social security | 454/9 | €343,542 | €320,515 | -€23,027 | -6.7% |
| Other amounts payable | 47/48 | €3,535,616 | €571,224 | -€3.0m | -83.8% |
| Accrued charges and deferred income | 492/3 | €2,570,636 | €2,685,549 | +€114,913 | +4.5% |
| Operating income | 70/76A | €14,618,266 | €15,522,459 | +€904,193 | +6.2% |
| Turnover | 70 | €13,833,434 | €15,168,035 | +€1.3m | +9.6% |
| Other operating income | 74 | €290,940 | €301,173 | +€10,233 | +3.5% |
| Non-recurring operating income | 76A | €493,892 | €53,251 | -€440,641 | -89.2% |
| Operating charges | 60/66A | €13,070,033 | €13,821,477 | +€751,444 | +5.7% |
| Goods for resale, raw materials and consumables | 60 | €599,809 | €644,145 | +€44,336 | +7.4% |
| Purchases | 600/8 | €608,428 | €639,152 | +€30,725 | +5.0% |
| Change in stocks: decrease (increase) | 609 | -€8,619 | €4,993 | +€13,612 | |
| Services and other goods | 61 | €8,595,819 | €9,061,279 | +€465,460 | +5.4% |
| Remuneration, social security and pensions | 62 | €3,034,452 | €3,166,699 | +€132,247 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €637,392 | €700,968 | +€63,576 | +10.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€62 | €34,828 | +€34,890 | |
| Other operating charges | 640/8 | €202,622 | €213,558 | +€10,936 | +5.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €1,548,233 | €1,700,982 | +€152,749 | +9.9% |
| Financial income | 75/76B | €521,153 | €430,872 | -€90,281 | -17.3% |
| Recurring financial income | 75 | €521,153 | €430,872 | -€90,281 | -17.3% |
| Income from current assets | 751 | €511,414 | €430,872 | -€80,542 | -15.7% |
| Other financial income | 752/9 | €9,739 | - | -€9,739 | |
| Financial charges | 65/66B | €338,889 | €223,461 | -€115,428 | -34.1% |
| Recurring financial charges | 65 | €338,889 | €223,461 | -€115,428 | -34.1% |
| Debt charges | 650 | €257,191 | €137,898 | -€119,293 | -46.4% |
| Other financial charges | 652/9 | €81,698 | €85,563 | +€3,865 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €1,730,497 | €1,908,393 | +€177,896 | +10.3% |
| Income taxes | 67/77 | €274,370 | €495,851 | +€221,481 | +80.7% |
| Taxes | 670/3 | €274,370 | €495,851 | +€221,481 | +80.7% |
| Profit (loss) for the period | 9904 | €1,456,127 | €1,412,542 | -€43,585 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,456,127 | €1,412,542 | -€43,585 | -3.0% |
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 8 October 2026 via checked.be.