NHS: 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
NHS
NACE 93.130, Fitness centres
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€12,810
2024 · -€13,661+€851
Equity
€216,823
2024 · €229,633-€12,810
Cash
€15,356
2024 · €14,670+€686
Balance sheet total
€664,854
2024 · €671,531-€6,678
Largest movements
Assets
- Deferred charges and accrued income -€12,087
down €12,087 (-58.3%), from €20,745 to €8,658
- Receivables after one year +€8,351
up €8,351 (+11.1%), from €75,503 to €83,854
- Tangible fixed assets -€6,806
down €6,806 (-1.3%), from €543,502 to €536,696
of which Plant, machinery and equipment: -€5,529
Equity and liabilities
- Trade debts +€14,278
up €14,278 (+1152.3%), from €1,239 to €15,517
- Profit (loss) carried forward -€12,810
down €12,810 (-18.6%), from -€68,967 to -€81,777
- Current portion of long-term debt -€6,802
down €6,802 (-27.7%), from €24,532 to €17,730
Income statement
- Turnover -€116,713
no longer reported in 2025 (was €116,713)
- Purchases and services -€100,959
no longer reported in 2025 (was €100,959)
- Financial charges -€6,676
down €6,676 (-18.1%), from €36,828 to €30,151
- Other operating charges +€4,477
up €4,477 (+97.1%), from €4,612 to €9,089
- Gross operating margin -€2,462
down €2,462 (-4.8%), from €51,667 to €49,206
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
-€13,661
Gross operating margin
-€2,462
Staff costs
+€158
Depreciation
+€867
Other operating charges
-€4,477
Other operating items
-€1,318
Financial income
+€1,423
Financial charges
+€6,676
Taxes
-€16
Result 2025
-€12,810
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
+€9,543
Investment
+€1,671
Financing
-€10,527
Cash 2024
€14,670
From operations (derived)
+€9,543
Net result for the year
-€12,810
Depreciation
+€5,136
Receivables after one year
-€8,351
Stocks and contracts
-€568
Receivables within one year
-€2,611
Deferred charges and accrued income
+€12,087
Trade debts
+€14,278
Tax, wage and social debts
+€1,545
Other debts
-€359
Accrued charges and deferred income
+€1,196
Investment (derived)
+€1,671
Investment in fixed assets (net)
+€1,671
Financing
-€10,527
Debts after one year
-€4,724
Current portion of long-term debt
-€6,802
Short-term financial debts
+€998
Cash 2025
€15,356
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €671,531 | €664,854 | -€6,678 | -1.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €543,502 | €536,696 | -€6,806 | -1.3% |
| Tangible fixed assets | 22/27 | €543,502 | €536,696 | -€6,806 | -1.3% |
| Land and buildings | 22 | €528,638 | €528,040 | -€598 | -0.1% |
| Plant, machinery and equipment | 23 | €11,765 | €6,236 | -€5,529 | -47.0% |
| Furniture and vehicles | 24 | €3,099 | €2,419 | -€679 | -21.9% |
| Current assets | 29/58 | €128,029 | €128,158 | +€129 | +0.1% |
| Amounts receivable after more than one year | 29 | €75,503 | €83,854 | +€8,351 | +11.1% |
| Other amounts receivable | 291 | €75,503 | €83,854 | +€8,351 | +11.1% |
| Stocks and contracts in progress | 3 | €2,535 | €3,103 | +€568 | +22.4% |
| Stocks | 30/36 | €2,535 | €3,103 | +€568 | +22.4% |
| Amounts receivable within one year | 40/41 | €14,576 | €17,187 | +€2,611 | +17.9% |
| Trade receivables | 40 | €4,098 | €3,950 | -€148 | -3.6% |
| Other amounts receivable | 41 | €10,478 | €13,237 | +€2,759 | +26.3% |
| Cash at bank and in hand | 54/58 | €14,670 | €15,356 | +€686 | +4.7% |
| Deferred charges and accrued income | 490/1 | €20,745 | €8,658 | -€12,087 | -58.3% |
| Total equity and liabilities | 10/49 | €671,531 | €664,854 | -€6,678 | -1.0% |
| Equity | 10/15 | €229,633 | €216,823 | -€12,810 | -5.6% |
| Contributions | 10/11 | €98,600 | €98,600 | = | 0.0% |
| Revaluation surpluses | 12 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,967 | -€81,777 | -€12,810 | -18.6% |
| Amounts payable | 17/49 | €441,898 | €448,031 | +€6,133 | +1.4% |
| Amounts payable after more than one year | 17 | €357,221 | €352,497 | -€4,724 | -1.3% |
| Financial debts | 170/4 | €357,221 | €352,497 | -€4,724 | -1.3% |
| Amounts payable within one year | 42/48 | €84,677 | €94,337 | +€9,661 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €24,532 | €17,730 | -€6,802 | -27.7% |
| Financial debts | 43 | €50,715 | €51,714 | +€998 | +2.0% |
| Credit institutions | 430/8 | €50,715 | €51,714 | +€998 | +2.0% |
| Trade debts | 44 | €1,239 | €15,517 | +€14,278 | +1152.3% |
| Suppliers | 440/4 | €1,239 | €15,517 | +€14,278 | +1152.3% |
| Taxes, remuneration and social security | 45 | €7,811 | €9,357 | +€1,545 | +19.8% |
| Taxes | 450/3 | €3,244 | €1,512 | -€1,732 | -53.4% |
| Remuneration and social security | 454/9 | €4,568 | €7,845 | +€3,278 | +71.8% |
| Other amounts payable | 47/48 | €379 | €20 | -€359 | -94.7% |
| Accrued charges and deferred income | 492/3 | - | €1,196 | +€1,196 | |
| Turnover | 70 | €116,713 | - | -€116,713 | |
| Non-recurring operating income | 76A | €0 | €5,290 | +€5,290 | |
| Goods, raw materials, services and sundry goods | 60/61 | €100,959 | - | -€100,959 | |
| Remuneration, social security and pensions | 62 | €19,674 | €19,516 | -€158 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,003 | €5,136 | -€867 | -14.5% |
| Other operating charges | 640/8 | €4,612 | €9,089 | +€4,477 | +97.1% |
| Non-recurring operating charges | 66A | - | €1,318 | +€1,318 | |
| Gross operating margin | 9900 | €51,667 | €49,206 | -€2,462 | -4.8% |
| Operating profit (loss) | 9901 | €21,378 | €14,147 | -€7,232 | -33.8% |
| Financial income | 75/76B | €1,905 | €3,328 | +€1,423 | +74.7% |
| Recurring financial income | 75 | €1,905 | €3,328 | +€1,423 | +74.7% |
| Financial charges | 65/66B | €36,828 | €30,151 | -€6,676 | -18.1% |
| Recurring financial charges | 65 | €36,828 | €30,151 | -€6,676 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,544 | -€12,677 | +€867 | +6.4% |
| Income taxes | 67/77 | €117 | €133 | +€16 | +13.8% |
| Profit (loss) for the period | 9904 | -€13,661 | -€12,810 | +€851 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,661 | -€12,810 | +€851 | +6.2% |
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 2 October 2026 via checked.be.