SUPERGYM PLUMANNS: 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.
SUPERGYM PLUMANNS
Largest movements
- Cash +€44,132
up €44,132 (+28.1%), from €157,180 to €201,313
mainly Net result for the year (+€24,421) and Depreciation (+€11,292)
- Tangible fixed assets -€7,604
down €7,604 (-22.0%), from €34,542 to €26,938
of which Plant, machinery and equipment: -€6,515
- Stocks and contracts +€3,144
up €3,144 (+144%), from €2,181 to €5,325
- Reserves +€24,421
up €24,421 (+12.5%), from €195,809 to €220,229
of which Distributable reserves: +€24,421
- Tax, wage and social debts +€6,899
up €6,899 (+105%), from €6,579 to €13,479
of which Taxes: +€7,333
- Trade debts +€6,736
up €6,736 (+307%), from €2,196 to €8,932
- Gross operating margin +€15,573
up €15,573 (+41.3%), from €37,672 to €53,245
- Taxes +€6,411
up €6,411 (+119%), from €5,394 to €11,804
- Other operating charges -€1,502
down €1,502 (-47.1%), from €3,190 to €1,688
- Depreciation +€946
up €946 (+9.1%), from €10,346 to €11,292
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 | €205,083 | €245,231 | +€40,148 | +19.6% |
| Fixed assets | 21/28 | €34,542 | €26,938 | -€7,604 | -22.0% |
| Tangible fixed assets | 22/27 | €34,542 | €26,938 | -€7,604 | -22.0% |
| Plant, machinery and equipment | 23 | €27,634 | €21,119 | -€6,515 | -23.6% |
| Other tangible fixed assets | 26 | €6,908 | €5,819 | -€1,089 | -15.8% |
| Current assets | 29/58 | €170,541 | €218,293 | +€47,752 | +28.0% |
| Stocks and contracts in progress | 3 | €2,181 | €5,325 | +€3,144 | +144% |
| Stocks | 30/36 | €2,181 | €5,325 | +€3,144 | +144% |
| Amounts receivable within one year | 40/41 | €9,143 | €9,383 | +€240 | +2.6% |
| Trade receivables | 40 | €857 | €9,355 | +€8,497 | +991% |
| Other amounts receivable | 41 | €8,285 | €28 | -€8,257 | -99.7% |
| Cash at bank and in hand | 54/58 | €157,180 | €201,313 | +€44,132 | +28.1% |
| Deferred charges and accrued income | 490/1 | €2,037 | €2,272 | +€235 | +11.5% |
| Total equity and liabilities | 10/49 | €205,083 | €245,231 | +€40,148 | +19.6% |
| Equity | 10/15 | €196,309 | €220,729 | +€24,421 | +12.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €195,809 | €220,229 | +€24,421 | +12.5% |
| Tax-exempt reserves | 132 | €10,250 | €10,250 | = | 0.0% |
| Distributable reserves | 133 | €185,559 | €209,979 | +€24,421 | +13.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €8,775 | €24,502 | +€15,727 | +179% |
| Amounts payable within one year | 42/48 | €8,775 | €24,502 | +€15,727 | +179% |
| Trade debts | 44 | €2,196 | €8,932 | +€6,736 | +307% |
| Suppliers | 440/4 | €2,196 | €8,932 | +€6,736 | +307% |
| Taxes, remuneration and social security | 45 | €6,579 | €13,479 | +€6,899 | +105% |
| Taxes | 450/3 | €5,673 | €13,006 | +€7,333 | +129% |
| Remuneration and social security | 454/9 | €906 | €473 | -€433 | -47.8% |
| Other amounts payable | 47/48 | €0 | €2,092 | +€2,092 | |
| Remuneration, social security and pensions | 62 | €3,635 | €3,805 | +€170 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,346 | €11,292 | +€946 | +9.1% |
| Other operating charges | 640/8 | €3,190 | €1,688 | -€1,502 | -47.1% |
| Gross operating margin | 9900 | €37,672 | €53,245 | +€15,573 | +41.3% |
| Operating profit (loss) | 9901 | €20,501 | €36,460 | +€15,959 | +77.8% |
| Financial income | 75/76B | €327 | €465 | +€138 | +42.4% |
| Recurring financial income | 75 | €327 | €465 | +€138 | +42.4% |
| Financial charges | 65/66B | €542 | €700 | +€158 | +29.1% |
| Recurring financial charges | 65 | €542 | €700 | +€158 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €20,285 | €36,225 | +€15,940 | +78.6% |
| Income taxes | 67/77 | €5,394 | €11,804 | +€6,411 | +119% |
| Profit (loss) for the period | 9904 | €14,892 | €24,421 | +€9,529 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,892 | €24,421 | +€9,529 | +64.0% |
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 30 October 2026 via checked.be.