PRO ACTION: what changed
What changed
PRO ACTION
NACE 93.130, Fitness centres
filed annual accounts (NBB)
Net result for the year
€10,784
2024 · €54,753-€43,969
Equity
€101,992
2024 · €91,209+€10,784
Cash
€11,101
2024 · €109,887-€98,786
Balance sheet total
€591,501
2024 · €585,306+€6,195
Largest movements
Assets
- Cash -€98,786
down €98,786 (-89.9%), from €109,887 to €11,101
mainly Investment in fixed assets (net) (-€121,569) and Debts after one year (-€42,144)
- Tangible fixed assets +€89,743
up €89,743 (+18.9%), from €475,419 to €565,162
of which Land and buildings: +€72,300
- Receivables within one year +€15,016
up €15,016, from €0 to €15,016
of which Other amounts receivable: +€12,016
Equity and liabilities
- Debts after one year -€42,144
down €42,144 (-9.7%), from €433,803 to €391,659
- Other debts +€36,479
up €36,479 (+28,141%), from €130 to €36,608
- Reserves +€10,784
up €10,784 (+14.9%), from €72,609 to €83,392
of which Distributable reserves: +€12,371
Income statement
- Gross operating margin -€54,155
down €54,155 (-49.1%), from €110,234 to €56,078
- Depreciation +€5,718
up €5,718 (+21.9%), from €26,108 to €31,826
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€54,753
Gross operating margin
-€54,155
Staff costs
-€34
Depreciation
-€5,718
Other operating charges
+€103
Financial income
+€0
Financial charges
+€876
Deferred taxes and other
+€14,959
Result 2025
€10,784
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€68,284
Investment
-€121,569
Financing
-€45,501
Cash 2024
€109,887
From operations (derived)
+€68,284
Net result for the year
+€10,784
Depreciation
+€31,826
Receivables within one year
-€15,016
Deferred charges and accrued income
-€223
Provisions
-€529
Trade debts
+€830
Other debts
+€36,479
Accrued charges and deferred income
+€4,133
Investment (derived)
-€121,569
Investment in fixed assets (net)
-€121,569
Financing
-€45,501
Debts after one year
-€42,144
Current portion of long-term debt
-€3,357
Cash 2025
€11,101
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €585,306 | €591,501 | +€6,195 | +1.1% |
| Fixed assets | 21/28 | €475,419 | €565,162 | +€89,743 | +18.9% |
| Tangible fixed assets | 22/27 | €475,419 | €565,162 | +€89,743 | +18.9% |
| Land and buildings | 22 | €475,419 | €547,720 | +€72,300 | +15.2% |
| Plant, machinery and equipment | 23 | - | €17,442 | +€17,442 | |
| Current assets | 29/58 | €109,887 | €26,339 | -€83,548 | -76.0% |
| Amounts receivable within one year | 40/41 | €0 | €15,016 | +€15,016 | |
| Trade receivables | 40 | - | €3,000 | +€3,000 | |
| Other amounts receivable | 41 | €0 | €12,016 | +€12,016 | |
| Cash at bank and in hand | 54/58 | €109,887 | €11,101 | -€98,786 | -89.9% |
| Deferred charges and accrued income | 490/1 | €0 | €223 | +€223 | |
| Total equity and liabilities | 10/49 | €585,306 | €591,501 | +€6,195 | +1.1% |
| Equity | 10/15 | €91,209 | €101,992 | +€10,784 | +11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,609 | €83,392 | +€10,784 | +14.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €43,288 | €41,700 | -€1,588 | -3.7% |
| Distributable reserves | 133 | €27,461 | €39,832 | +€12,371 | +45.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €14,429 | €13,900 | -€529 | -3.7% |
| Deferred taxes | 168 | €14,429 | €13,900 | -€529 | -3.7% |
| Amounts payable | 17/49 | €479,668 | €475,609 | -€4,060 | -0.8% |
| Amounts payable after more than one year | 17 | €433,803 | €391,659 | -€42,144 | -9.7% |
| Financial debts | 170/4 | €433,803 | €391,659 | -€42,144 | -9.7% |
| Amounts payable within one year | 42/48 | €45,865 | €79,816 | +€33,951 | +74.0% |
| Current portion of amounts payable after more than one year | 42 | €45,501 | €42,144 | -€3,357 | -7.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €234 | €1,064 | +€830 | +354% |
| Suppliers | 440/4 | €234 | €1,064 | +€830 | +354% |
| Other amounts payable | 47/48 | €130 | €36,608 | +€36,479 | +28,141% |
| Accrued charges and deferred income | 492/3 | €0 | €4,133 | +€4,133 | |
| Non-recurring operating income | 76A | €57,718 | €0 | -€57,718 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €34 | +€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,108 | €31,826 | +€5,718 | +21.9% |
| Other operating charges | 640/8 | €5,642 | €5,539 | -€103 | -1.8% |
| Gross operating margin | 9900 | €110,234 | €56,078 | -€54,155 | -49.1% |
| Operating profit (loss) | 9901 | €78,484 | €18,680 | -€59,804 | -76.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €9,302 | €8,426 | -€876 | -9.4% |
| Recurring financial charges | 65 | €9,302 | €8,426 | -€876 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €69,182 | €10,254 | -€58,928 | -85.2% |
| Transfer from deferred taxes | 780 | - | €529 | +€529 | |
| Transfer to deferred taxes | 680 | €14,429 | €0 | -€14,429 | -100% |
| Profit (loss) for the period | 9904 | €54,753 | €10,784 | -€43,969 | -80.3% |
| Transfer from tax-exempt reserves | 789 | - | €1,588 | +€1,588 | |
| Transfer to tax-exempt reserves | 689 | €43,288 | €0 | -€43,288 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €11,465 | €12,371 | +€907 | +7.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.