B SPORT TRAINING: what changed
B SPORT TRAINING
Largest movements
- Receivables within one year +€31,591
up €31,591 (+316%), from €10,010 to €41,600
of which Trade receivables: +€35,387
- Cash +€4,778
up €4,778 (+99.4%), from €4,809 to €9,587
mainly Tax, wage and social debts (+€16,161) and Other debts (+€12,323)
- Tangible fixed assets -€2,485
down €2,485 (-9.7%), from €25,605 to €23,120
of which Plant, machinery and equipment: -€1,930
- Tax, wage and social debts +€16,161
new in 2025: €16,161
of which Remuneration and social security: +€10,660
- Other debts +€12,323
new in 2025: €12,323
- Current portion of long-term debt -€5,138
no longer reported in 2025 (was €5,138)
- Trade debts +€4,997
new in 2025: €4,997
- Debts after one year +€3,106
up €3,106 (+19.2%), from €16,178 to €19,284
of which Financial debts: +€19,284
- Gross operating margin +€13,352
up €13,352 (+72.3%), from €18,460 to €31,812
- Turnover +€11,242
up €11,242 (+38.6%), from €29,100 to €40,342
- Taxes +€2,610
up €2,610 (+129%), from €2,020 to €4,630
- Purchases and services -€1,918
down €1,918 (-18.0%), from €10,640 to €8,722
- Staff costs -€1,526
down €1,526 (-6.3%), from €24,198 to €22,672
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,458 | €76,638 | +€33,180 | +76.3% |
| Fixed assets | 21/28 | €25,605 | €23,120 | -€2,485 | -9.7% |
| Tangible fixed assets | 22/27 | €25,605 | €23,120 | -€2,485 | -9.7% |
| Plant, machinery and equipment | 23 | €24,589 | €22,659 | -€1,930 | -7.9% |
| Furniture and vehicles | 24 | €1,016 | €461 | -€555 | -54.6% |
| Current assets | 29/58 | €17,853 | €53,518 | +€35,665 | +200% |
| Amounts receivable within one year | 40/41 | €10,010 | €41,600 | +€31,591 | +316% |
| Trade receivables | 40 | €4,840 | €40,227 | +€35,387 | +731% |
| Other amounts receivable | 41 | €5,170 | €1,373 | -€3,797 | -73.4% |
| Cash at bank and in hand | 54/58 | €4,809 | €9,587 | +€4,778 | +99.4% |
| Deferred charges and accrued income | 490/1 | €3,035 | €2,331 | -€704 | -23.2% |
| Total equity and liabilities | 10/49 | €43,458 | €76,638 | +€33,180 | +76.3% |
| Equity | 10/15 | €21,897 | €23,627 | +€1,730 | +7.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,897 | €18,627 | +€1,730 | +10.2% |
| Amounts payable | 17/49 | €21,561 | €53,011 | +€31,450 | +146% |
| Amounts payable after more than one year | 17 | €16,178 | €19,284 | +€3,106 | +19.2% |
| Financial debts | 170/4 | - | €19,284 | +€19,284 | |
| Other amounts payable | 178/9 | €16,178 | - | -€16,178 | |
| Amounts payable within one year | 42/48 | €5,138 | €33,481 | +€28,343 | +552% |
| Current portion of amounts payable after more than one year | 42 | €5,138 | - | -€5,138 | |
| Trade debts | 44 | - | €4,997 | +€4,997 | |
| Suppliers | 440/4 | - | €4,997 | +€4,997 | |
| Taxes, remuneration and social security | 45 | - | €16,161 | +€16,161 | |
| Taxes | 450/3 | - | €5,501 | +€5,501 | |
| Remuneration and social security | 454/9 | - | €10,660 | +€10,660 | |
| Other amounts payable | 47/48 | - | €12,323 | +€12,323 | |
| Accrued charges and deferred income | 492/3 | €246 | €246 | +€0 | +0.1% |
| Turnover | 70 | €29,100 | €40,342 | +€11,242 | +38.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,640 | €8,722 | -€1,918 | -18.0% |
| Remuneration, social security and pensions | 62 | €24,198 | €22,672 | -€1,526 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,523 | €2,485 | +€962 | +63.2% |
| Other operating charges | 640/8 | €592 | €163 | -€429 | -72.5% |
| Gross operating margin | 9900 | €18,460 | €31,812 | +€13,352 | +72.3% |
| Operating profit (loss) | 9901 | -€7,853 | €6,492 | +€14,345 | |
| Financial charges | 65/66B | €77 | €132 | +€55 | +71.4% |
| Recurring financial charges | 65 | €77 | €132 | +€55 | +71.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,930 | €6,360 | +€14,290 | |
| Income taxes | 67/77 | €2,020 | €4,630 | +€2,610 | +129% |
| Profit (loss) for the period | 9904 | -€9,950 | €1,730 | +€11,680 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,950 | €1,730 | +€11,680 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.