Power 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.
Power Gym
Largest movements
- Receivables within one year -€80,973
down €80,973 (-79.5%), from €101,831 to €20,858
of which Trade receivables: -€77,408
- Tangible fixed assets +€32,046
up €32,046 (+33.4%), from €95,902 to €127,948
of which Plant, machinery and equipment: +€32,248
- Cash +€5,556
up €5,556 (+29.9%), from €18,573 to €24,129
mainly Receivables within one year (+€80,973) and Debts after one year (+€44,361)
- Advances received -€70,508
down €70,508 (-100%), from €70,508 to €0
- Debts after one year +€44,361
up €44,361 (+35.2%), from €126,038 to €170,399
- Accrued charges and deferred income -€15,837
down €15,837 (-100%), from €15,837 to €0
- Trade debts -€10,060
down €10,060 (-10.9%), from €92,710 to €82,650
- Other debts +€8,645
up €8,645 (+278%), from €3,105 to €11,751
- Gross operating margin +€62,296
up €62,296 (+466%), from €13,361 to €75,658
- Staff costs +€41,178
up €41,178, from €0 to €41,178
- Other operating charges -€20,834
down €20,834 (-99.4%), from €20,960 to €126
- Depreciation +€19,920
up €19,920 (+154%), from €12,901 to €32,821
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 | €219,026 | €176,287 | -€42,738 | -19.5% |
| Fixed assets | 21/28 | €96,122 | €128,168 | +€32,046 | +33.3% |
| Tangible fixed assets | 22/27 | €95,902 | €127,948 | +€32,046 | +33.4% |
| Plant, machinery and equipment | 23 | €95,279 | €127,527 | +€32,248 | +33.8% |
| Furniture and vehicles | 24 | €622 | €421 | -€201 | -32.4% |
| Financial fixed assets | 28 | €220 | €220 | = | 0.0% |
| Current assets | 29/58 | €122,904 | €48,119 | -€74,785 | -60.8% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €101,831 | €20,858 | -€80,973 | -79.5% |
| Trade receivables | 40 | €94,388 | €16,980 | -€77,408 | -82.0% |
| Other amounts receivable | 41 | €7,443 | €3,879 | -€3,564 | -47.9% |
| Cash at bank and in hand | 54/58 | €18,573 | €24,129 | +€5,556 | +29.9% |
| Deferred charges and accrued income | 490/1 | €0 | €631 | +€631 | |
| Total equity and liabilities | 10/49 | €219,026 | €176,287 | -€42,738 | -19.5% |
| Equity | 10/15 | -€113,161 | -€115,131 | -€1,970 | -1.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,161 | -€116,131 | -€1,970 | -1.7% |
| Amounts payable | 17/49 | €332,187 | €291,418 | -€40,768 | -12.3% |
| Amounts payable after more than one year | 17 | €126,038 | €170,399 | +€44,361 | +35.2% |
| Financial debts | 170/4 | €126,038 | €170,399 | +€44,361 | +35.2% |
| Amounts payable within one year | 42/48 | €190,311 | €121,019 | -€69,292 | -36.4% |
| Current portion of amounts payable after more than one year | 42 | €23,548 | €21,539 | -€2,009 | -8.5% |
| Trade debts | 44 | €92,710 | €82,650 | -€10,060 | -10.9% |
| Suppliers | 440/4 | €92,710 | €82,650 | -€10,060 | -10.9% |
| Advances received on contracts in progress | 46 | €70,508 | €0 | -€70,508 | -100% |
| Taxes, remuneration and social security | 45 | €440 | €5,080 | +€4,640 | +1,055% |
| Taxes | 450/3 | €440 | €108 | -€332 | -75.4% |
| Remuneration and social security | 454/9 | €0 | €4,972 | +€4,972 | |
| Other amounts payable | 47/48 | €3,105 | €11,751 | +€8,645 | +278% |
| Accrued charges and deferred income | 492/3 | €15,837 | €0 | -€15,837 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €41,178 | +€41,178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,901 | €32,821 | +€19,920 | +154% |
| Other operating charges | 640/8 | €20,960 | €126 | -€20,834 | -99.4% |
| Gross operating margin | 9900 | €13,361 | €75,658 | +€62,296 | +466% |
| Operating profit (loss) | 9901 | -€20,500 | €1,532 | +€22,033 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €3,480 | €3,503 | +€23 | +0.7% |
| Recurring financial charges | 65 | €3,480 | €3,503 | +€23 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | -€23,976 | -€1,970 | +€22,006 | +91.8% |
| Profit (loss) for the period | 9904 | -€23,976 | -€1,970 | +€22,006 | +91.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,976 | -€1,970 | +€22,006 | +91.8% |
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 15 October 2026 via checked.be.