Be Leisure: 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
Be Leisure
NACE 93.210, Sports, amusement and recreation activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€212,417
2024 · -€476,197+€263,780
Equity
€770,366
2024 · €970,275-€199,909
Cash
€124,888
2024 · €93,863+€31,025
Balance sheet total
€3.1m
2024 · €3.5m-€431,537
Largest movements
Assets
- Tangible fixed assets -€530,196
down €530,196 (-16.8%), from €3.2m to €2.6m
- Receivables within one year +€95,793
up €95,793 (+583%), from €16,433 to €112,226
of which Trade receivables: +€72,279
- Intangible fixed assets -€45,556
down €45,556 (-51.1%), from €89,165 to €43,609
Equity and liabilities
- Current portion of long-term debt -€253,502
down €253,502 (-53.9%), from €470,108 to €216,606
- Other debts -€251,505
no longer reported in 2025 (was €251,505)
- Trade debts +€230,028
up €230,028 (+31.7%), from €726,388 to €956,416
- Profit (loss) carried forward -€212,417
down €212,417 (-23.0%), from €922,783 to €710,366
- Tax, wage and social debts +€115,674
up €115,674 (+172%), from €67,140 to €182,814
of which Remuneration and social security: +€58,063
Income statement
- Staff costs -€148,668
down €148,668 (-20.5%), from €724,832 to €576,164
- Depreciation -€136,462
down €136,462 (-19.5%), from €701,399 to €564,937
- Gross operating margin -€15,865
down €15,865 (-1.4%), from €1.2m to €1.1m
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
-€476,197
Gross operating margin
-€15,865
Staff costs
+€148,668
Depreciation
+€136,462
Other operating charges
+€9,847
Other operating items
-€7,824
Financial income
-€8,108
Financial charges
+€2,439
Taxes
+€173
Deferred taxes and other
-€2,011
Result 2025
-€212,417
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
+€307,350
Investment
+€10,816
Financing
-€287,140
Cash 2024
€93,863
From operations (derived)
+€307,350
Net result for the year
-€212,417
Depreciation
+€564,937
Stocks and contracts
-€1,500
Receivables within one year
-€95,793
Deferred charges and accrued income
-€15,897
Provisions
-€6,873
Trade debts
+€230,028
Tax, wage and social debts
+€115,674
Other debts
-€251,505
Accrued charges and deferred income
-€19,303
Investment (derived)
+€10,816
Investment in fixed assets (net)
+€10,816
Financing
-€287,140
Debts after one year
-€46,146
Current portion of long-term debt
-€253,502
Contributions, distributions and other
+€12,507
Cash 2025
€124,888
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,518,808 | €3,087,271 | -€431,537 | -12.3% |
| Fixed assets | 21/28 | €3,266,358 | €2,690,606 | -€575,753 | -17.6% |
| Intangible fixed assets | 21 | €89,165 | €43,609 | -€45,556 | -51.1% |
| Tangible fixed assets | 22/27 | €3,151,435 | €2,621,239 | -€530,196 | -16.8% |
| Land and buildings | 22 | €1,385,871 | €1,217,342 | -€168,529 | -12.2% |
| Plant, machinery and equipment | 23 | €213,348 | €150,670 | -€62,678 | -29.4% |
| Furniture and vehicles | 24 | €372,644 | €300,496 | -€72,148 | -19.4% |
| Leasing and similar rights | 25 | €1,179,572 | €952,731 | -€226,841 | -19.2% |
| Financial fixed assets | 28 | €25,758 | €25,758 | = | 0.0% |
| Current assets | 29/58 | €252,450 | €396,666 | +€144,216 | +57.1% |
| Stocks and contracts in progress | 3 | €6,740 | €8,240 | +€1,500 | +22.3% |
| Stocks | 30/36 | €6,740 | €8,240 | +€1,500 | +22.3% |
| Amounts receivable within one year | 40/41 | €16,433 | €112,226 | +€95,793 | +583% |
| Trade receivables | 40 | €15,734 | €88,012 | +€72,279 | +459% |
| Other amounts receivable | 41 | €699 | €24,214 | +€23,515 | +3,365% |
| Cash at bank and in hand | 54/58 | €93,863 | €124,888 | +€31,025 | +33.1% |
| Deferred charges and accrued income | 490/1 | €135,414 | €151,311 | +€15,897 | +11.7% |
| Total equity and liabilities | 10/49 | €3,518,808 | €3,087,271 | -€431,537 | -12.3% |
| Equity | 10/15 | €970,275 | €770,366 | -€199,909 | -20.6% |
| Contributions | 10/11 | €20,000 | €60,000 | +€40,000 | +200% |
| Profit (loss) carried forward | 14 | €922,783 | €710,366 | -€212,417 | -23.0% |
| Investment grants | 15 | €27,493 | - | -€27,493 | |
| Provisions and deferred taxes | 16 | €6,873 | - | -€6,873 | |
| Deferred taxes | 168 | €6,873 | - | -€6,873 | |
| Amounts payable | 17/49 | €2,541,660 | €2,316,905 | -€224,754 | -8.8% |
| Amounts payable after more than one year | 17 | €1,007,214 | €961,069 | -€46,146 | -4.6% |
| Financial debts | 170/4 | €1,007,214 | €961,069 | -€46,146 | -4.6% |
| Amounts payable within one year | 42/48 | €1,515,142 | €1,355,836 | -€159,305 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €470,108 | €216,606 | -€253,502 | -53.9% |
| Trade debts | 44 | €726,388 | €956,416 | +€230,028 | +31.7% |
| Suppliers | 440/4 | €726,388 | €956,416 | +€230,028 | +31.7% |
| Taxes, remuneration and social security | 45 | €67,140 | €182,814 | +€115,674 | +172% |
| Taxes | 450/3 | €495 | €58,106 | +€57,611 | +11,642% |
| Remuneration and social security | 454/9 | €66,645 | €124,708 | +€58,063 | +87.1% |
| Other amounts payable | 47/48 | €251,505 | - | -€251,505 | |
| Accrued charges and deferred income | 492/3 | €19,303 | - | -€19,303 | |
| Non-recurring operating income | 76A | - | €58,594 | +€58,594 | |
| Remuneration, social security and pensions | 62 | €724,832 | €576,164 | -€148,668 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €701,399 | €564,937 | -€136,462 | -19.5% |
| Other operating charges | 640/8 | €126,619 | €116,772 | -€9,847 | -7.8% |
| Non-recurring operating charges | 66A | - | €7,824 | +€7,824 | |
| Gross operating margin | 9900 | €1,158,526 | €1,142,662 | -€15,865 | -1.4% |
| Operating profit (loss) | 9901 | -€394,323 | -€123,035 | +€271,288 | +68.8% |
| Financial income | 75/76B | €8,108 | - | -€8,108 | |
| Recurring financial income | 75 | €8,108 | - | -€8,108 | |
| Financial charges | 65/66B | €91,821 | €89,382 | -€2,439 | -2.7% |
| Recurring financial charges | 65 | €91,821 | €89,382 | -€2,439 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | -€478,036 | -€212,417 | +€265,619 | +55.6% |
| Transfer from deferred taxes | 780 | €2,011 | - | -€2,011 | |
| Income taxes | 67/77 | €173 | - | -€173 | |
| Profit (loss) for the period | 9904 | -€476,197 | -€212,417 | +€263,780 | +55.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€476,197 | -€212,417 | +€263,780 | +55.4% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.