Action 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.
Action Sport
Largest movements
- Cash +€119,841
up €119,841 (+22.2%), from €540,043 to €659,884
mainly Net result for the year (+€204,350) and Accrued charges and deferred income (+€58,232)
- Receivables within one year +€96,757
up €96,757 (+31.9%), from €303,379 to €400,136
of which Trade receivables: +€122,190
- Tangible fixed assets -€21,867
down €21,867 (-14.0%), from €155,796 to €133,929
of which Furniture and vehicles: -€18,894
- Profit (loss) carried forward +€204,350
up €204,350 (+33.2%), from €614,586 to €818,935
- Accrued charges and deferred income +€58,232
up €58,232 (+58.1%), from €100,192 to €158,424
- Tax, wage and social debts -€47,380
down €47,380 (-37.3%), from €127,051 to €79,671
of which Remuneration and social security: -€47,707
- Debts after one year -€29,807
down €29,807 (-63.5%), from €46,962 to €17,156
- Gross operating margin +€162,045
up €162,045 (+12.6%), from €1.3m to €1.4m
- Staff costs +€80,543
up €80,543 (+7.3%), from €1.1m to €1.2m
- Depreciation +€23,708
up €23,708 (+71.5%), from €33,136 to €56,844
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 | €1,010,902 | €1,201,755 | +€190,853 | +18.9% |
| Fixed assets | 21/28 | €155,796 | €133,929 | -€21,867 | -14.0% |
| Tangible fixed assets | 22/27 | €155,796 | €133,929 | -€21,867 | -14.0% |
| Plant, machinery and equipment | 23 | €40,906 | €38,272 | -€2,634 | -6.4% |
| Furniture and vehicles | 24 | €112,482 | €93,588 | -€18,894 | -16.8% |
| Other tangible fixed assets | 26 | €2,408 | €2,069 | -€339 | -14.1% |
| Current assets | 29/58 | €855,107 | €1,067,827 | +€212,720 | +24.9% |
| Amounts receivable within one year | 40/41 | €303,379 | €400,136 | +€96,757 | +31.9% |
| Trade receivables | 40 | €142,109 | €264,299 | +€122,190 | +86.0% |
| Other amounts receivable | 41 | €161,271 | €135,837 | -€25,433 | -15.8% |
| Cash at bank and in hand | 54/58 | €540,043 | €659,884 | +€119,841 | +22.2% |
| Deferred charges and accrued income | 490/1 | €11,684 | €7,806 | -€3,878 | -33.2% |
| Total equity and liabilities | 10/49 | €1,010,902 | €1,201,755 | +€190,853 | +18.9% |
| Equity | 10/15 | €614,586 | €818,935 | +€204,350 | +33.2% |
| Profit (loss) carried forward | 14 | €614,586 | €818,935 | +€204,350 | +33.2% |
| Amounts payable | 17/49 | €396,317 | €382,820 | -€13,496 | -3.4% |
| Amounts payable after more than one year | 17 | €46,962 | €17,156 | -€29,807 | -63.5% |
| Financial debts | 170/4 | €46,962 | €17,156 | -€29,807 | -63.5% |
| Amounts payable within one year | 42/48 | €249,162 | €207,240 | -€41,922 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €34,836 | €29,807 | -€5,029 | -14.4% |
| Financial debts | 43 | €3,082 | €6,001 | +€2,919 | +94.7% |
| Credit institutions | 430/8 | €3,082 | €6,001 | +€2,919 | +94.7% |
| Trade debts | 44 | €84,132 | €91,700 | +€7,568 | +9.0% |
| Suppliers | 440/4 | €84,132 | €91,700 | +€7,568 | +9.0% |
| Taxes, remuneration and social security | 45 | €127,051 | €79,671 | -€47,380 | -37.3% |
| Taxes | 450/3 | €962 | €1,289 | +€327 | +34.0% |
| Remuneration and social security | 454/9 | €126,090 | €78,383 | -€47,707 | -37.8% |
| Accrued charges and deferred income | 492/3 | €100,192 | €158,424 | +€58,232 | +58.1% |
| Remuneration, social security and pensions | 62 | €1,097,901 | €1,178,444 | +€80,543 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,136 | €56,844 | +€23,708 | +71.5% |
| Other operating charges | 640/8 | €4,078 | €2,450 | -€1,628 | -39.9% |
| Non-recurring operating charges | 66A | €1,106 | €366 | -€740 | -66.9% |
| Gross operating margin | 9900 | €1,284,071 | €1,446,116 | +€162,045 | +12.6% |
| Operating profit (loss) | 9901 | €147,849 | €208,012 | +€60,163 | +40.7% |
| Financial income | 75/76B | €3,923 | €1,675 | -€2,248 | -57.3% |
| Recurring financial income | 75 | €3,923 | €1,675 | -€2,248 | -57.3% |
| Financial charges | 65/66B | €10,088 | €4,048 | -€6,040 | -59.9% |
| Recurring financial charges | 65 | €10,088 | €4,048 | -€6,040 | -59.9% |
| Profit (loss) for the period before taxes | 9903 | €141,683 | €205,638 | +€63,955 | +45.1% |
| Income taxes | 67/77 | €1,835 | €1,289 | -€546 | -29.8% |
| Profit (loss) for the period | 9904 | €139,849 | €204,350 | +€64,501 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €139,849 | €204,350 | +€64,501 | +46.1% |
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 31 October 2026 via checked.be.