TK 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.
TK GYM
Largest movements
- Tangible fixed assets -€27,114
down €27,114 (-20.0%), from €135,306 to €108,192
of which Other tangible fixed assets: -€16,921
- Receivables within one year -€12,021
down €12,021 (-40.6%), from €29,585 to €17,564
of which Trade receivables: -€10,640
- Cash -€5,656
down €5,656 (-90.3%), from €6,261 to €604
mainly Net result for the year (-€77,454) and Debts after one year (-€8,314)
- Profit (loss) carried forward -€77,454
down €77,454 (-111.9%), from -€69,230 to -€146,684
- Trade debts +€34,378
up €34,378 (+49.8%), from €69,012 to €103,389
- Debts after one year -€8,314
down €8,314 (-8.4%), from €99,556 to €91,242
- Tax, wage and social debts +€6,933
up €6,933 (+14.9%), from €46,679 to €53,612
of which Taxes: +€5,305
- Gross operating margin -€54,377
down €54,377, from €26,178 to -€28,199
- Other operating charges +€18,112
up €18,112 (+3419.8%), from €530 to €18,642
- Depreciation +€6,403
up €6,403 (+30.9%), from €20,712 to €27,114
- Financial charges +€1,415
up €1,415 (+56.4%), from €2,508 to €3,923
- Financial income +€443
up €443 (+522.6%), from €85 to €528
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.
Cash bridge derived
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 | €171,152 | €127,610 | -€43,542 | -25.4% |
| Fixed assets | 21/28 | €135,306 | €109,442 | -€25,864 | -19.1% |
| Tangible fixed assets | 22/27 | €135,306 | €108,192 | -€27,114 | -20.0% |
| Plant, machinery and equipment | 23 | €35,280 | €25,087 | -€10,194 | -28.9% |
| Other tangible fixed assets | 26 | €100,026 | €83,105 | -€16,921 | -16.9% |
| Financial fixed assets | 28 | - | €1,250 | +€1,250 | |
| Current assets | 29/58 | €35,846 | €18,168 | -€17,677 | -49.3% |
| Amounts receivable within one year | 40/41 | €29,585 | €17,564 | -€12,021 | -40.6% |
| Trade receivables | 40 | €28,204 | €17,564 | -€10,640 | -37.7% |
| Other amounts receivable | 41 | €1,381 | €0 | -€1,381 | -100.0% |
| Cash at bank and in hand | 54/58 | €6,261 | €604 | -€5,656 | -90.3% |
| Total equity and liabilities | 10/49 | €171,152 | €127,610 | -€43,542 | -25.4% |
| Equity | 10/15 | -€44,230 | -€121,684 | -€77,454 | -175.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,230 | -€146,684 | -€77,454 | -111.9% |
| Amounts payable | 17/49 | €215,382 | €249,294 | +€33,913 | +15.7% |
| Amounts payable after more than one year | 17 | €99,556 | €91,242 | -€8,314 | -8.4% |
| Financial debts | 170/4 | €99,556 | €91,242 | -€8,314 | -8.4% |
| Amounts payable within one year | 42/48 | €115,826 | €158,052 | +€42,227 | +36.5% |
| Trade debts | 44 | €69,012 | €103,389 | +€34,378 | +49.8% |
| Suppliers | 440/4 | €69,012 | €103,389 | +€34,378 | +49.8% |
| Taxes, remuneration and social security | 45 | €46,679 | €53,612 | +€6,933 | +14.9% |
| Taxes | 450/3 | €46,679 | €51,984 | +€5,305 | +11.4% |
| Remuneration and social security | 454/9 | - | €1,628 | +€1,628 | |
| Other amounts payable | 47/48 | €136 | €1,051 | +€915 | +675.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,712 | €27,114 | +€6,403 | +30.9% |
| Other operating charges | 640/8 | €530 | €18,642 | +€18,112 | +3419.8% |
| Gross operating margin | 9900 | €26,178 | -€28,199 | -€54,377 | |
| Operating profit (loss) | 9901 | €4,937 | -€73,955 | -€78,892 | |
| Financial income | 75/76B | €85 | €528 | +€443 | +522.6% |
| Recurring financial income | 75 | €85 | €528 | +€443 | +522.6% |
| Financial charges | 65/66B | €2,508 | €3,923 | +€1,415 | +56.4% |
| Recurring financial charges | 65 | €2,508 | €3,923 | +€1,415 | +56.4% |
| Profit (loss) for the period before taxes | 9903 | €2,513 | -€77,351 | -€79,864 | |
| Income taxes | 67/77 | -€268 | €104 | +€372 | |
| Profit (loss) for the period | 9904 | €2,782 | -€77,454 | -€80,236 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,782 | -€77,454 | -€80,236 |
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 12 October 2026 via checked.be.