B-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.
B-SPORT
Largest movements
- Cash +€506
up €506 (+3,603%), from €14 to €520
mainly Net result for the year (+€1,939) and Trade debts (+€578)
- Receivables within one year -€20
no longer reported in 2025 (was €20)
- Other debts -€2,031
down €2,031 (-6.4%), from €31,919 to €29,888
- Profit (loss) carried forward +€1,939
up €1,939 (+3.4%), from -€56,753 to -€54,814
- Trade debts +€578
up €578 (+9.2%), from €6,269 to €6,847
- Financial income -€224
no longer reported in 2025 (was €224)
- Financial charges -€128
down €128 (-35.3%), from €362 to €235
- Gross operating margin +€71
up €71 (+3.0%), from €2,346 to €2,418
- Other operating charges +€29
up €29 (+13.3%), from €216 to €244
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 | €34 | €520 | +€486 | +1,428% |
| Current assets | 29/58 | €34 | €520 | +€486 | +1,428% |
| Amounts receivable within one year | 40/41 | €20 | - | -€20 | |
| Trade receivables | 40 | €20 | - | -€20 | |
| Cash at bank and in hand | 54/58 | €14 | €520 | +€506 | +3,603% |
| Total equity and liabilities | 10/49 | €34 | €520 | +€486 | +1,428% |
| Equity | 10/15 | -€38,153 | -€36,214 | +€1,939 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,753 | -€54,814 | +€1,939 | +3.4% |
| Amounts payable | 17/49 | €38,187 | €36,735 | -€1,453 | -3.8% |
| Amounts payable within one year | 42/48 | €38,187 | €36,735 | -€1,453 | -3.8% |
| Trade debts | 44 | €6,269 | €6,847 | +€578 | +9.2% |
| Suppliers | 440/4 | €6,269 | €6,847 | +€578 | +9.2% |
| Other amounts payable | 47/48 | €31,919 | €29,888 | -€2,031 | -6.4% |
| Other operating charges | 640/8 | €216 | €244 | +€29 | +13.3% |
| Gross operating margin | 9900 | €2,346 | €2,418 | +€71 | +3.0% |
| Operating profit (loss) | 9901 | €2,131 | €2,174 | +€43 | +2.0% |
| Financial income | 75/76B | €224 | - | -€224 | |
| Recurring financial income | 75 | €224 | - | -€224 | |
| Financial charges | 65/66B | €362 | €235 | -€128 | -35.3% |
| Recurring financial charges | 65 | €362 | €235 | -€128 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €1,992 | €1,939 | -€53 | -2.7% |
| Profit (loss) for the period | 9904 | €1,992 | €1,939 | -€53 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,992 | €1,939 | -€53 | -2.7% |
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 23 October 2026 via checked.be.