A-SPORT: 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.
A-SPORT
Largest movements
- Stocks and contracts +€408,916
up €408,916 (+55.8%), from €733,355 to €1.1m
- Receivables within one year +€128,639
up €128,639 (+50.8%), from €253,076 to €381,715
of which Other amounts receivable: +€68,742
- Receivables after one year +€103,000
up €103,000 (+32.2%), from €320,000 to €423,000
- Cash -€64,259
down €64,259 (-34.5%), from €186,198 to €121,939
mainly Stocks and contracts (-€408,916) and Receivables within one year (-€128,639)
- Reserves +€590,057
up €590,057 (+94.5%), from €624,662 to €1.2m
of which Distributable reserves: +€590,057
- Tax, wage and social debts +€143,309
up €143,309 (+191%), from €74,943 to €218,252
of which Taxes: +€142,442
- Trade debts -€78,084
down €78,084 (-19.3%), from €403,651 to €325,567
- Current portion of long-term debt -€60,708
down €60,708 (-23.2%), from €262,132 to €201,424
- Gross operating margin +€415,013
up €415,013 (+80.2%), from €517,684 to €932,696
- Taxes +€140,620
up €140,620 (+91.2%), from €154,209 to €294,829
- Staff costs +€13,475
new in 2025: €13,475
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 | €1,514,866 | €2,104,471 | +€589,605 | +38.9% |
| Fixed assets | 21/28 | €1,240 | €14,524 | +€13,284 | +1,071% |
| Tangible fixed assets | 22/27 | €1,240 | €14,524 | +€13,284 | +1,071% |
| Plant, machinery and equipment | 23 | €1,240 | €960 | -€280 | -22.6% |
| Furniture and vehicles | 24 | - | €13,564 | +€13,564 | |
| Current assets | 29/58 | €1,513,626 | €2,089,946 | +€576,321 | +38.1% |
| Amounts receivable after more than one year | 29 | €320,000 | €423,000 | +€103,000 | +32.2% |
| Other amounts receivable | 291 | €320,000 | €423,000 | +€103,000 | +32.2% |
| Stocks and contracts in progress | 3 | €733,355 | €1,142,271 | +€408,916 | +55.8% |
| Stocks | 30/36 | €733,355 | €1,142,271 | +€408,916 | +55.8% |
| Amounts receivable within one year | 40/41 | €253,076 | €381,715 | +€128,639 | +50.8% |
| Trade receivables | 40 | €147,227 | €207,124 | +€59,897 | +40.7% |
| Other amounts receivable | 41 | €105,849 | €174,591 | +€68,742 | +64.9% |
| Cash at bank and in hand | 54/58 | €186,198 | €121,939 | -€64,259 | -34.5% |
| Deferred charges and accrued income | 490/1 | €20,997 | €21,022 | +€25 | +0.1% |
| Total equity and liabilities | 10/49 | €1,514,866 | €2,104,471 | +€589,605 | +38.9% |
| Equity | 10/15 | €757,737 | €1,347,793 | +€590,057 | +77.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €624,662 | €1,214,719 | +€590,057 | +94.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €622,802 | €1,212,859 | +€590,057 | +94.7% |
| Profit (loss) carried forward | 14 | €114,474 | €114,474 | = | 0.0% |
| Amounts payable | 17/49 | €757,129 | €756,677 | -€452 | -0.1% |
| Amounts payable after more than one year | 17 | €5,096 | - | -€5,096 | |
| Financial debts | 170/4 | €5,096 | - | -€5,096 | |
| Amounts payable within one year | 42/48 | €740,726 | €745,243 | +€4,517 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €262,132 | €201,424 | -€60,708 | -23.2% |
| Trade debts | 44 | €403,651 | €325,567 | -€78,084 | -19.3% |
| Suppliers | 440/4 | €403,651 | €325,567 | -€78,084 | -19.3% |
| Taxes, remuneration and social security | 45 | €74,943 | €218,252 | +€143,309 | +191% |
| Taxes | 450/3 | €72,890 | €215,331 | +€142,442 | +195% |
| Remuneration and social security | 454/9 | €2,053 | €2,921 | +€868 | +42.2% |
| Accrued charges and deferred income | 492/3 | €11,307 | €11,434 | +€127 | +1.1% |
| Non-recurring operating income | 76A | €14,381 | - | -€14,381 | |
| Remuneration, social security and pensions | 62 | - | €13,475 | +€13,475 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,475 | €2,780 | +€1,305 | +88.5% |
| Other operating charges | 640/8 | €5,081 | €7,098 | +€2,017 | +39.7% |
| Gross operating margin | 9900 | €517,684 | €932,696 | +€415,013 | +80.2% |
| Operating profit (loss) | 9901 | €511,128 | €909,344 | +€398,216 | +77.9% |
| Financial income | 75/76B | - | €1,514 | +€1,514 | |
| Recurring financial income | 75 | - | €1,514 | +€1,514 | |
| Financial charges | 65/66B | €26,989 | €25,972 | -€1,017 | -3.8% |
| Recurring financial charges | 65 | €26,989 | €25,972 | -€1,017 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €484,139 | €884,886 | +€400,747 | +82.8% |
| Income taxes | 67/77 | €154,209 | €294,829 | +€140,620 | +91.2% |
| Profit (loss) for the period | 9904 | €329,929 | €590,057 | +€260,127 | +78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €329,929 | €590,057 | +€260,127 | +78.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.