BattleKart Experience: 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.
What changed
BattleKart Experience
NACE 93.110, Operation of sports facilities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€356,727
2024 · €192,156-€548,883
Equity
€370,433
2024 · €727,412-€356,979
Cash
€338,553
2024 · €358,995-€20,443
Balance sheet total
€3.4m
2024 · €3.6m-€122,658
Largest movements
Assets
- Receivables within one year +€139,117
up €139,117 (+30.6%), from €454,359 to €593,477
of which Trade receivables: +€200,717
- Deferred charges and accrued income -€136,653
down €136,653 (-36.3%), from €376,336 to €239,683
- Tangible fixed assets -€122,510
down €122,510 (-5.2%), from €2.4m to €2.2m
of which Furniture and vehicles: -€280,493
Equity and liabilities
- Debts after one year +€729,172
up €729,172 (+121%), from €601,953 to €1.3m
- Trade debts -€491,117
down €491,117 (-36.8%), from €1.3m to €844,494
of which Suppliers: -€491,117
- Profit (loss) carried forward -€220,959
down €220,959 (-100%), from €220,959 to €0
- Other debts -€184,933
down €184,933 (-74.1%), from €249,720 to €64,787
- Current portion of long-term debt +€154,551
up €154,551 (+39.9%), from €387,478 to €542,029
Income statement
- Turnover +€974,736
up €974,736 (+15.3%), from €6.4m to €7.4m
- Services and other goods +€954,099
up €954,099 (+22.7%), from €4.2m to €5.2m
- Staff costs +€510,948
up €510,948 (+56.8%), from €898,835 to €1.4m
- Depreciation +€94,165
up €94,165 (+15.1%), from €622,779 to €716,944
- Taxes -€76,725
down €76,725 (-100%), from €76,725 to €0
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.
Result 2024
€192,156
Turnover
+€974,736
Other operating income
+€18,501
Goods and materials
-€22,774
Services and other goods
-€954,099
Staff costs
-€510,948
Depreciation
-€94,165
Other operating charges
+€13,941
Other operating items
+€3,567
Financial income
-€2,554
Financial charges
-€51,811
Taxes
+€76,725
Result 2025
-€356,727
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€223,568
Investment
-€594,435
Financing
+€797,560
Cash 2024
€358,995
From operations (derived)
-€223,568
Net result for the year
-€356,727
Depreciation
+€716,944
Stocks and contracts
-€17,831
Receivables within one year
-€139,117
Deferred charges and accrued income
+€136,653
Trade debts
-€491,117
Tax, wage and social debts
+€67,403
Advances received
+€47,462
Other debts
-€184,933
Accrued charges and deferred income
-€2,306
Investment (derived)
-€594,435
Investment in fixed assets (net)
-€594,435
Financing
+€797,560
Debts after one year
+€729,172
Current portion of long-term debt
+€154,551
Short-term financial debts
-€85,911
Contributions, distributions and other
-€252
Cash 2025
€338,553
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,561,514 | €3,438,857 | -€122,658 | -3.4% |
| Fixed assets | 21/28 | €2,351,845 | €2,229,335 | -€122,510 | -5.2% |
| Tangible fixed assets | 22/27 | €2,351,845 | €2,229,335 | -€122,510 | -5.2% |
| Plant, machinery and equipment | 23 | €1,511,017 | €1,669,001 | +€157,984 | +10.5% |
| Furniture and vehicles | 24 | €840,828 | €560,334 | -€280,493 | -33.4% |
| Current assets | 29/58 | €1,209,669 | €1,209,521 | -€148 | 0.0% |
| Stocks and contracts in progress | 3 | €19,979 | €37,809 | +€17,831 | +89.2% |
| Stocks | 30/36 | €19,979 | €37,809 | +€17,831 | +89.2% |
| Goods purchased for resale | 34 | €19,979 | €37,809 | +€17,831 | +89.2% |
| Amounts receivable within one year | 40/41 | €454,359 | €593,477 | +€139,117 | +30.6% |
| Trade receivables | 40 | €103,731 | €304,448 | +€200,717 | +193% |
| Other amounts receivable | 41 | €350,628 | €289,029 | -€61,599 | -17.6% |
| Cash at bank and in hand | 54/58 | €358,995 | €338,553 | -€20,443 | -5.7% |
| Deferred charges and accrued income | 490/1 | €376,336 | €239,683 | -€136,653 | -36.3% |
| Total equity and liabilities | 10/49 | €3,561,514 | €3,438,857 | -€122,658 | -3.4% |
| Equity | 10/15 | €727,412 | €370,433 | -€356,979 | -49.1% |
| Contributions | 10/11 | €325,600 | €325,600 | = | 0.0% |
| Contributions outside capital | 11 | €325,600 | - | -€325,600 | |
| Other | 1109/19 | €325,600 | - | -€325,600 | |
| Reserves | 13 | €179,996 | €44,227 | -€135,769 | -75.4% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Tax-exempt reserves | 132 | €136 | €136 | = | 0.0% |
| Distributable reserves | 133 | €178,000 | €44,091 | -€133,909 | -75.2% |
| Profit (loss) carried forward | 14 | €220,959 | €0 | -€220,959 | -100% |
| Investment grants | 15 | €857 | €606 | -€252 | -29.4% |
| Amounts payable | 17/49 | €2,834,102 | €3,068,424 | +€234,322 | +8.3% |
| Amounts payable after more than one year | 17 | €601,953 | €1,331,125 | +€729,172 | +121% |
| Financial debts | 170/4 | €601,953 | €1,331,125 | +€729,172 | +121% |
| Credit institutions | 173 | €601,953 | €1,331,125 | +€729,172 | +121% |
| Amounts payable within one year | 42/48 | €2,229,843 | €1,737,298 | -€492,544 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €387,478 | €542,029 | +€154,551 | +39.9% |
| Financial debts | 43 | €85,911 | €0 | -€85,911 | -100% |
| Credit institutions | 430/8 | €85,911 | €0 | -€85,911 | -100% |
| Trade debts | 44 | €1,335,611 | €844,494 | -€491,117 | -36.8% |
| Suppliers | 440/4 | €1,335,611 | €844,494 | -€491,117 | -36.8% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €4,945 | €52,407 | +€47,462 | +960% |
| Taxes, remuneration and social security | 45 | €166,179 | €233,582 | +€67,403 | +40.6% |
| Taxes | 450/3 | €10,561 | €8,566 | -€1,994 | -18.9% |
| Remuneration and social security | 454/9 | €155,618 | €225,015 | +€69,397 | +44.6% |
| Other amounts payable | 47/48 | €249,720 | €64,787 | -€184,933 | -74.1% |
| Accrued charges and deferred income | 492/3 | €2,306 | €0 | -€2,306 | -100% |
| Operating income | 70/76A | €6,387,244 | €7,379,388 | +€992,144 | +15.5% |
| Turnover | 70 | €6,378,051 | €7,352,786 | +€974,736 | +15.3% |
| Other operating income | 74 | €6,166 | €24,666 | +€18,501 | +300% |
| Non-recurring operating income | 76A | €3,027 | €1,935 | -€1,092 | -36.1% |
| Operating charges | 60/66A | €6,029,796 | €7,593,182 | +€1.6m | +25.9% |
| Goods for resale, raw materials and consumables | 60 | €230,186 | €252,960 | +€22,774 | +9.9% |
| Purchases | 600/8 | €234,347 | €270,790 | +€36,443 | +15.6% |
| Change in stocks: decrease (increase) | 609 | -€4,161 | -€17,831 | -€13,670 | -329% |
| Services and other goods | 61 | €4,208,310 | €5,162,410 | +€954,099 | +22.7% |
| Remuneration, social security and pensions | 62 | €898,835 | €1,409,783 | +€510,948 | +56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €622,779 | €716,944 | +€94,165 | +15.1% |
| Other operating charges | 640/8 | €64,355 | €50,414 | -€13,941 | -21.7% |
| Non-recurring operating charges | 66A | €5,331 | €671 | -€4,660 | -87.4% |
| Operating profit (loss) | 9901 | €357,447 | -€213,795 | -€571,242 | |
| Financial income | 75/76B | €2,897 | €343 | -€2,554 | -88.2% |
| Recurring financial income | 75 | €2,897 | €343 | -€2,554 | -88.2% |
| Income from current assets | 751 | €0 | - | = | |
| Other financial income | 752/9 | €2,897 | €343 | -€2,554 | -88.2% |
| Financial charges | 65/66B | €91,464 | €143,275 | +€51,811 | +56.6% |
| Recurring financial charges | 65 | €91,464 | €143,275 | +€51,811 | +56.6% |
| Debt charges | 650 | €40,886 | €76,507 | +€35,621 | +87.1% |
| Other financial charges | 652/9 | €50,578 | €66,768 | +€16,190 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | €268,880 | -€356,727 | -€625,608 | |
| Income taxes | 67/77 | €76,725 | €0 | -€76,725 | -100% |
| Taxes | 670/3 | €76,725 | €0 | -€76,725 | -100% |
| Profit (loss) for the period | 9904 | €192,156 | -€356,727 | -€548,883 | |
| Transfer from tax-exempt reserves | 789 | €178,000 | €0 | -€178,000 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €370,156 | -€356,727 | -€726,883 |
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 1 November 2026 via checked.be.