A machine (1) for gymnastic exercises, particularly for muscle stretching, comprising a supporting frame (2), a seat (3) which is fixed with respect to the supporting frame (2), and a back rest (5) which is pivoted to the supporting frame (2) for moving the back rest (5) between a position which is substantially inclined with respect to the seat (3) and a position which is substantially perpendicular with respect to the seat (3), the machine further comprising a carriage (8) which is slidingly associated with the supporting frame (2) and is functionally connected to the back rest (5) by way of kinematic connection means (15, 16, 17) for transferring the motion of the carriage (8) to the back rest (5) and/or vice versa.