NOVA GYM: 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.
NOVA GYM
Largest movements
- Deferred charges and accrued income +€30,169
up €30,169 (+437%), from €6,901 to €37,070
- Tangible fixed assets +€22,361
up €22,361 (+21.9%), from €102,245 to €124,606
of which Plant, machinery and equipment: +€32,336
- Financial fixed assets +€11,500
up €11,500 (+329%), from €3,500 to €15,000
- Receivables within one year +€11,311
up €11,311 (+167%), from €6,760 to €18,071
of which Other amounts receivable: +€11,890
- Cash -€8,243
down €8,243 (-43.1%), from €19,121 to €10,878
mainly Investment in fixed assets (net) (-€46,590) and Deferred charges and accrued income (-€30,169)
- Trade debts +€32,932
up €32,932 (+119%), from €27,621 to €60,553
- Profit (loss) carried forward +€31,928
up €31,928 (+32.9%), from -€96,967 to -€65,039
- Gross operating margin +€161,260
up €161,260, from -€64,231 to €97,030
- Staff costs +€53,072
up €53,072 (+284%), from €18,717 to €71,788
- Financial income +€30,001
up €30,001 (+542,513%), from €6 to €30,007
- Other operating charges +€5,999
up €5,999 (+882%), from €680 to €6,680
- Depreciation +€3,478
up €3,478 (+35.1%), from €9,916 to €13,395
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 | €143,383 | €209,816 | +€66,433 | +46.3% |
| Fixed assets | 21/28 | €108,575 | €141,771 | +€33,195 | +30.6% |
| Intangible fixed assets | 21 | €2,831 | €2,165 | -€666 | -23.5% |
| Tangible fixed assets | 22/27 | €102,245 | €124,606 | +€22,361 | +21.9% |
| Land and buildings | 22 | €90,435 | €80,658 | -€9,777 | -10.8% |
| Plant, machinery and equipment | 23 | €10,968 | €43,304 | +€32,336 | +295% |
| Furniture and vehicles | 24 | €843 | €645 | -€198 | -23.5% |
| Financial fixed assets | 28 | €3,500 | €15,000 | +€11,500 | +329% |
| Current assets | 29/58 | €34,808 | €68,046 | +€33,237 | +95.5% |
| Stocks and contracts in progress | 3 | €2,026 | €2,026 | = | 0.0% |
| Stocks | 30/36 | €2,026 | €2,026 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,760 | €18,071 | +€11,311 | +167% |
| Trade receivables | 40 | €4,844 | €4,266 | -€579 | -11.9% |
| Other amounts receivable | 41 | €1,916 | €13,806 | +€11,890 | +620% |
| Cash at bank and in hand | 54/58 | €19,121 | €10,878 | -€8,243 | -43.1% |
| Deferred charges and accrued income | 490/1 | €6,901 | €37,070 | +€30,169 | +437% |
| Total equity and liabilities | 10/49 | €143,383 | €209,816 | +€66,433 | +46.3% |
| Equity | 10/15 | -€76,967 | -€45,039 | +€31,928 | +41.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,967 | -€65,039 | +€31,928 | +32.9% |
| Amounts payable | 17/49 | €220,350 | €254,855 | +€34,505 | +15.7% |
| Amounts payable within one year | 42/48 | €220,350 | €254,421 | +€34,071 | +15.5% |
| Trade debts | 44 | €27,621 | €60,553 | +€32,932 | +119% |
| Suppliers | 440/4 | €27,621 | €60,553 | +€32,932 | +119% |
| Taxes, remuneration and social security | 45 | €3,054 | €4,129 | +€1,074 | +35.2% |
| Taxes | 450/3 | - | €551 | +€551 | |
| Remuneration and social security | 454/9 | €3,054 | €3,577 | +€523 | +17.1% |
| Other amounts payable | 47/48 | €189,675 | €189,739 | +€64 | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €434 | +€434 | |
| Remuneration, social security and pensions | 62 | €18,717 | €71,788 | +€53,072 | +284% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,916 | €13,395 | +€3,478 | +35.1% |
| Other operating charges | 640/8 | €680 | €6,680 | +€5,999 | +882% |
| Gross operating margin | 9900 | -€64,231 | €97,030 | +€161,260 | |
| Operating profit (loss) | 9901 | -€93,544 | €5,167 | +€98,711 | |
| Financial income | 75/76B | €6 | €30,007 | +€30,001 | +542,513% |
| Recurring financial income | 75 | €6 | €30,007 | +€30,001 | +542,513% |
| Financial charges | 65/66B | €3,428 | €3,245 | -€183 | -5.3% |
| Recurring financial charges | 65 | €3,428 | €3,245 | -€183 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€96,967 | €31,928 | +€128,895 | |
| Profit (loss) for the period | 9904 | -€96,967 | €31,928 | +€128,895 | |
| Profit (loss) for the period to be appropriated | 9905 | -€96,967 | €31,928 | +€128,895 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.