Pep Up 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.
Pep Up Gym
Largest movements
- Tangible fixed assets +€71,545
new in 2025: €71,545
of which Other tangible fixed assets: +€53,260
- Cash +€23,225
up €23,225 (+769%), from €3,020 to €26,245
mainly Debts after one year (+€40,757) and Other debts (+€36,812)
- Receivables within one year +€5,707
new in 2025: €5,707
- Debts after one year +€40,757
new in 2025: €40,757
- Other debts +€36,812
up €36,812 (+184,062%), from €20 to €36,832
- Current portion of long-term debt +€9,669
new in 2025: €9,669
- Trade debts +€5,439
up €5,439 (+238%), from €2,287 to €7,727
- Profit (loss) carried forward +€4,048
up €4,048, from -€2,287 to €1,760
- Gross operating margin +€9,844
up €9,844, from -€1,705 to €8,139
- Depreciation +€1,451
new in 2025: €1,451
- Financial charges +€721
new in 2025: €721
- Staff costs +€689
new in 2025: €689
- Other operating charges +€648
up €648 (+111%), from €582 to €1,230
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 | €3,020 | €103,760 | +€100,740 | +3,336% |
| Fixed assets | 21/28 | - | €71,545 | +€71,545 | |
| Tangible fixed assets | 22/27 | - | €71,545 | +€71,545 | |
| Plant, machinery and equipment | 23 | - | €18,285 | +€18,285 | |
| Other tangible fixed assets | 26 | - | €53,260 | +€53,260 | |
| Current assets | 29/58 | €3,020 | €32,216 | +€29,196 | +967% |
| Amounts receivable within one year | 40/41 | - | €5,707 | +€5,707 | |
| Trade receivables | 40 | - | €5,707 | +€5,707 | |
| Cash at bank and in hand | 54/58 | €3,020 | €26,245 | +€23,225 | +769% |
| Deferred charges and accrued income | 490/1 | - | €264 | +€264 | |
| Total equity and liabilities | 10/49 | €3,020 | €103,760 | +€100,740 | +3,336% |
| Equity | 10/15 | €713 | €4,760 | +€4,048 | +568% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,287 | €1,760 | +€4,048 | |
| Amounts payable | 17/49 | €2,307 | €99,000 | +€96,693 | +4,191% |
| Amounts payable after more than one year | 17 | - | €40,757 | +€40,757 | |
| Financial debts | 170/4 | - | €40,757 | +€40,757 | |
| Amounts payable within one year | 42/48 | €2,307 | €58,243 | +€55,936 | +2,424% |
| Current portion of amounts payable after more than one year | 42 | - | €9,669 | +€9,669 | |
| Trade debts | 44 | €2,287 | €7,727 | +€5,439 | +238% |
| Suppliers | 440/4 | €2,287 | €7,727 | +€5,439 | +238% |
| Taxes, remuneration and social security | 45 | - | €4,015 | +€4,015 | |
| Taxes | 450/3 | - | €4,015 | +€4,015 | |
| Other amounts payable | 47/48 | €20 | €36,832 | +€36,812 | +184,062% |
| Remuneration, social security and pensions | 62 | - | €689 | +€689 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,451 | +€1,451 | |
| Other operating charges | 640/8 | €582 | €1,230 | +€648 | +111% |
| Gross operating margin | 9900 | -€1,705 | €8,139 | +€9,844 | |
| Operating profit (loss) | 9901 | -€2,287 | €4,769 | +€7,056 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €721 | +€721 | |
| Recurring financial charges | 65 | - | €721 | +€721 | |
| Profit (loss) for the period before taxes | 9903 | -€2,287 | €4,048 | +€6,335 | |
| Profit (loss) for the period | 9904 | -€2,287 | €4,048 | +€6,335 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,287 | €4,048 | +€6,335 |
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 28 October 2026 via checked.be.