Unique Performance 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.
Unique Performance Gym
Largest movements
- Cash +€27,163
up €27,163 (+51.7%), from €52,497 to €79,660
mainly Depreciation (+€101,370) and Net result for the year (+€74,344)
- Reserves +€50,814
up €50,814 (+43.2%), from €117,725 to €168,539
- Debts after one year -€35,738
down €35,738 (-12.7%), from €280,572 to €244,834
- Current portion of long-term debt -€33,851
down €33,851 (-24.7%), from €136,900 to €103,048
- Other debts +€19,540
up €19,540 (+598%), from €3,266 to €22,806
- Tax, wage and social debts +€16,978
up €16,978 (+105%), from €16,180 to €33,158
of which Taxes: +€18,708
- Gross operating margin +€106,871
up €106,871 (+56.7%), from €188,339 to €295,210
- Taxes +€15,002
up €15,002 (+5,545%), from €271 to €15,273
- Staff costs -€11,183
down €11,183 (-12.6%), from €88,543 to €77,360
- Depreciation +€8,692
up €8,692 (+9.4%), from €92,677 to €101,370
- Financial charges +€3,193
up €3,193 (+14.6%), from €21,800 to €24,993
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 | €580,425 | €604,479 | +€24,054 | +4.1% |
| Fixed assets | 21/28 | €500,106 | €495,766 | -€4,340 | -0.9% |
| Tangible fixed assets | 22/27 | €492,106 | €487,766 | -€4,340 | -0.9% |
| Plant, machinery and equipment | 23 | €167,427 | €136,526 | -€30,901 | -18.5% |
| Furniture and vehicles | 24 | €17,780 | €12,575 | -€5,205 | -29.3% |
| Leasing and similar rights | 25 | €118,750 | €172,722 | +€53,972 | +45.5% |
| Other tangible fixed assets | 26 | €188,149 | €165,943 | -€22,206 | -11.8% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €80,319 | €108,713 | +€28,394 | +35.4% |
| Stocks and contracts in progress | 3 | €1,485 | €1,601 | +€116 | +7.8% |
| Stocks | 30/36 | €1,485 | €1,601 | +€116 | +7.8% |
| Amounts receivable within one year | 40/41 | €17,090 | €17,785 | +€695 | +4.1% |
| Trade receivables | 40 | €16,372 | €17,785 | +€1,413 | +8.6% |
| Other amounts receivable | 41 | €718 | - | -€718 | |
| Cash at bank and in hand | 54/58 | €52,497 | €79,660 | +€27,163 | +51.7% |
| Deferred charges and accrued income | 490/1 | €9,248 | €9,668 | +€420 | +4.5% |
| Total equity and liabilities | 10/49 | €580,425 | €604,479 | +€24,054 | +4.1% |
| Equity | 10/15 | €136,325 | €187,139 | +€50,814 | +37.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €117,725 | €168,539 | +€50,814 | +43.2% |
| Distributable reserves | 133 | €117,725 | €168,539 | +€50,814 | +43.2% |
| Amounts payable | 17/49 | €444,100 | €417,340 | -€26,760 | -6.0% |
| Amounts payable after more than one year | 17 | €280,572 | €244,834 | -€35,738 | -12.7% |
| Financial debts | 170/4 | €280,572 | €244,834 | -€35,738 | -12.7% |
| Amounts payable within one year | 42/48 | €163,528 | €172,507 | +€8,978 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €136,900 | €103,048 | -€33,851 | -24.7% |
| Trade debts | 44 | €7,183 | €13,494 | +€6,311 | +87.9% |
| Suppliers | 440/4 | €7,183 | €13,494 | +€6,311 | +87.9% |
| Taxes, remuneration and social security | 45 | €16,180 | €33,158 | +€16,978 | +105% |
| Taxes | 450/3 | €553 | €19,261 | +€18,708 | +3,381% |
| Remuneration and social security | 454/9 | €15,627 | €13,897 | -€1,730 | -11.1% |
| Other amounts payable | 47/48 | €3,266 | €22,806 | +€19,540 | +598% |
| Remuneration, social security and pensions | 62 | €88,543 | €77,360 | -€11,183 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,677 | €101,370 | +€8,692 | +9.4% |
| Other operating charges | 640/8 | €2,244 | €1,909 | -€335 | -14.9% |
| Gross operating margin | 9900 | €188,339 | €295,210 | +€106,871 | +56.7% |
| Operating profit (loss) | 9901 | €4,876 | €114,572 | +€109,696 | +2,250% |
| Financial income | 75/76B | €7 | €38 | +€31 | +421% |
| Recurring financial income | 75 | €7 | €38 | +€31 | +421% |
| Financial charges | 65/66B | €21,800 | €24,993 | +€3,193 | +14.6% |
| Recurring financial charges | 65 | €21,800 | €24,993 | +€3,193 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,917 | €89,617 | +€106,534 | |
| Income taxes | 67/77 | €271 | €15,273 | +€15,002 | +5,545% |
| Profit (loss) for the period | 9904 | -€17,187 | €74,344 | +€91,531 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,187 | €74,344 | +€91,531 |
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 16 October 2026 via checked.be.