Reform Personal Training: 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.
Reform Personal Training
Largest movements
- Cash +€15
up €15 (+57.1%), from €27 to €42
mainly Other debts (+€1,005)
- Other debts +€1,005
new in 2025: €1,005
- Profit (loss) carried forward -€990
down €990 (-12.2%), from -€8,130 to -€9,120
- Gross operating margin +€1,902
up €1,902 (+73.4%), from -€2,591 to -€689
- Other operating charges -€1,854
down €1,854 (-97.6%), from €1,899 to €45
- Taxes -€92
no longer reported in 2025 (was €92)
- Financial charges +€44
up €44 (+21.0%), from €211 to €255
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 | €27 | €42 | +€15 | +57.1% |
| Current assets | 29/58 | €27 | €42 | +€15 | +57.1% |
| Cash at bank and in hand | 54/58 | €27 | €42 | +€15 | +57.1% |
| Total equity and liabilities | 10/49 | €27 | €42 | +€15 | +57.1% |
| Equity | 10/15 | -€65 | -€1,054 | -€990 | -1,532% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,130 | -€9,120 | -€990 | -12.2% |
| Amounts payable | 17/49 | €92 | €1,097 | +€1,005 | +1,098% |
| Amounts payable within one year | 42/48 | €92 | €1,097 | +€1,005 | +1,098% |
| Taxes, remuneration and social security | 45 | €92 | €92 | = | 0.0% |
| Taxes | 450/3 | €92 | €92 | = | 0.0% |
| Other amounts payable | 47/48 | - | €1,005 | +€1,005 | |
| Other operating charges | 640/8 | €1,899 | €45 | -€1,854 | -97.6% |
| Gross operating margin | 9900 | -€2,591 | -€689 | +€1,902 | +73.4% |
| Operating profit (loss) | 9901 | -€4,490 | -€734 | +€3,756 | +83.6% |
| Financial charges | 65/66B | €211 | €255 | +€44 | +21.0% |
| Recurring financial charges | 65 | €211 | €255 | +€44 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,702 | -€990 | +€3,712 | +79.0% |
| Income taxes | 67/77 | €92 | - | -€92 | |
| Profit (loss) for the period | 9904 | -€4,793 | -€990 | +€3,803 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,793 | -€990 | +€3,803 | +79.4% |
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 20 October 2026 via checked.be.