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
- Tangible fixed assets -€21,161
down €21,161 (-23.7%), from €89,318 to €68,157
- Cash +€12,516
up €12,516 (+58.9%), from €21,254 to €33,770
mainly Depreciation (+€24,714) and Net result for the year (+€5,690)
- Receivables within one year +€1,935
up €1,935 (+17,651%), from €11 to €1,946
of which Trade receivables: +€1,888
- Debts after one year -€10,408
down €10,408 (-21.8%), from €47,673 to €37,265
- Profit (loss) carried forward +€5,690
up €5,690 (+32.9%), from -€17,295 to -€11,604
- Other debts -€3,745
down €3,745 (-6.7%), from €56,213 to €52,468
- Gross operating margin +€29,078
up €29,078 (+401%), from €7,254 to €36,332
- Depreciation +€8,013
up €8,013 (+48.0%), from €16,701 to €24,714
- Staff costs -€2,152
down €2,152 (-71.7%), from €2,999 to €847
- Financial charges -€612
down €612 (-13.8%), from €4,436 to €3,824
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 | €110,722 | €103,985 | -€6,737 | -6.1% |
| Fixed assets | 21/28 | €89,318 | €68,157 | -€21,161 | -23.7% |
| Tangible fixed assets | 22/27 | €89,318 | €68,157 | -€21,161 | -23.7% |
| Plant, machinery and equipment | 23 | €89,318 | €68,157 | -€21,161 | -23.7% |
| Current assets | 29/58 | €21,404 | €35,828 | +€14,424 | +67.4% |
| Stocks and contracts in progress | 3 | €138 | €112 | -€26 | -18.7% |
| Stocks | 30/36 | €138 | €112 | -€26 | -18.7% |
| Amounts receivable within one year | 40/41 | €11 | €1,946 | +€1,935 | +17,651% |
| Trade receivables | 40 | €11 | €1,899 | +€1,888 | +17,222% |
| Other amounts receivable | 41 | - | €47 | +€47 | |
| Cash at bank and in hand | 54/58 | €21,254 | €33,770 | +€12,516 | +58.9% |
| Total equity and liabilities | 10/49 | €110,722 | €103,985 | -€6,737 | -6.1% |
| Equity | 10/15 | -€16,295 | -€10,604 | +€5,690 | +34.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,295 | -€11,604 | +€5,690 | +32.9% |
| Amounts payable | 17/49 | €127,016 | €114,589 | -€12,427 | -9.8% |
| Amounts payable after more than one year | 17 | €47,673 | €37,265 | -€10,408 | -21.8% |
| Financial debts | 170/4 | €47,673 | €37,265 | -€10,408 | -21.8% |
| Amounts payable within one year | 42/48 | €79,343 | €77,324 | -€2,019 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €9,877 | €10,408 | +€531 | +5.4% |
| Trade debts | 44 | €1,555 | €2,468 | +€913 | +58.7% |
| Suppliers | 440/4 | €1,555 | €2,468 | +€913 | +58.7% |
| Taxes, remuneration and social security | 45 | €11,697 | €11,980 | +€283 | +2.4% |
| Taxes | 450/3 | €1,395 | €1,715 | +€320 | +22.9% |
| Remuneration and social security | 454/9 | €10,302 | €10,265 | -€37 | -0.4% |
| Other amounts payable | 47/48 | €56,213 | €52,468 | -€3,745 | -6.7% |
| Remuneration, social security and pensions | 62 | €2,999 | €847 | -€2,152 | -71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,701 | €24,714 | +€8,013 | +48.0% |
| Other operating charges | 640/8 | €440 | €762 | +€322 | +73.2% |
| Non-recurring operating charges | 66A | - | €506 | +€506 | |
| Gross operating margin | 9900 | €7,254 | €36,332 | +€29,078 | +401% |
| Operating profit (loss) | 9901 | -€12,885 | €9,504 | +€22,389 | |
| Financial income | 75/76B | €27 | €11 | -€16 | -60.9% |
| Recurring financial income | 75 | €27 | €11 | -€16 | -60.9% |
| Financial charges | 65/66B | €4,436 | €3,824 | -€612 | -13.8% |
| Recurring financial charges | 65 | €4,436 | €3,824 | -€612 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,295 | €5,690 | +€22,985 | |
| Profit (loss) for the period | 9904 | -€17,295 | €5,690 | +€22,985 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,295 | €5,690 | +€22,985 |
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 26 October 2026 via checked.be.