A machine for gymnastic exercises, particularly for muscle stretching, comprising a supporting frame, a seat which is fixed with respect to the supporting frame, and a back rest which is pivoted to the supporting frame for moving the back rest between a position which is substantially inclined with respect to the seat and a position which is substantially perpendicular with respect to the seat, the machine further comprising a carriage which is slidingly associated with the supporting frame and is functionally connected to the back rest by way of kinematic connection elements for transferring the motion of the carriage to the back rest and/or vice versa.