Be Padel: what changed
Two fiscal 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.
Be Padel
Largest movements
- Receivables within one year -€19,909
down €19,909 (-85.4%), from €23,326 to €3,417
of which Trade receivables: -€19,907
- Cash +€10,728
up €10,728 (+17.5%), from €61,143 to €71,871
mainly Net result for the year (+€47,941) and Receivables within one year (+€19,909)
- Reserves -€12,000
down €12,000 (-86.6%), from €13,855 to €1,855
of which Distributable reserves: -€12,000
- Other debts +€2,545
up €2,545 (+5.1%), from €50,364 to €52,909
- Short-term financial debts +€1,858
new in 2025: €1,858
- Tax, wage and social debts -€1,319
down €1,319 (-11.7%), from €11,251 to €9,932
- Gross operating margin +€18,316
up €18,316 (+37.6%), from €48,721 to €67,038
- Financial income -€4,637
down €4,637 (-81.3%), from €5,705 to €1,068
of which Financial income: -€5,030
- Taxes +€2,643
up €2,643 (+18.9%), from €13,985 to €16,628
- Other operating charges +€1,088
up €1,088 (+224.4%), from €485 to €1,572
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.
Cash bridge derived
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 | €94,574 | €85,832 | -€8,742 | -9.2% |
| Fixed assets | 21/28 | €9,702 | €9,304 | -€398 | -4.1% |
| Tangible fixed assets | 22/27 | €9,702 | €9,304 | -€398 | -4.1% |
| Plant, machinery and equipment | 23 | €611 | €213 | -€398 | -65.1% |
| Other tangible fixed assets | 26 | €9,091 | €9,091 | = | 0.0% |
| Current assets | 29/58 | €84,872 | €76,528 | -€8,344 | -9.8% |
| Amounts receivable within one year | 40/41 | €23,326 | €3,417 | -€19,909 | -85.4% |
| Trade receivables | 40 | €23,324 | €3,417 | -€19,907 | -85.3% |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Cash at bank and in hand | 54/58 | €61,143 | €71,871 | +€10,728 | +17.5% |
| Deferred charges and accrued income | 490/1 | €402 | €1,240 | +€837 | +208.1% |
| Total equity and liabilities | 10/49 | €94,574 | €85,832 | -€8,742 | -9.2% |
| Equity | 10/15 | €32,405 | €20,405 | -€12,000 | -37.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €13,855 | €1,855 | -€12,000 | -86.6% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | - | -€12,000 | |
| Amounts payable | 17/49 | €62,169 | €65,427 | +€3,258 | +5.2% |
| Amounts payable within one year | 42/48 | €62,169 | €65,427 | +€3,258 | +5.2% |
| Financial debts | 43 | - | €1,858 | +€1,858 | |
| Credit institutions | 430/8 | - | €1,858 | +€1,858 | |
| Trade debts | 44 | €554 | €729 | +€174 | +31.5% |
| Suppliers | 440/4 | €554 | €729 | +€174 | +31.5% |
| Taxes, remuneration and social security | 45 | €11,251 | €9,932 | -€1,319 | -11.7% |
| Taxes | 450/3 | €11,251 | €9,932 | -€1,319 | -11.7% |
| Other amounts payable | 47/48 | €50,364 | €52,909 | +€2,545 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €398 | €398 | = | 0.0% |
| Other operating charges | 640/8 | €485 | €1,572 | +€1,088 | +224.4% |
| Gross operating margin | 9900 | €48,721 | €67,038 | +€18,316 | +37.6% |
| Operating profit (loss) | 9901 | €47,839 | €65,068 | +€17,229 | +36.0% |
| Financial income | 75/76B | €5,705 | €1,068 | -€4,637 | -81.3% |
| Recurring financial income | 75 | €5,705 | €674 | -€5,030 | -88.2% |
| Non-recurring financial income | 76B | - | €393 | +€393 | |
| Financial charges | 65/66B | €1,810 | €1,567 | -€243 | -13.4% |
| Recurring financial charges | 65 | €1,810 | €1,567 | -€243 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €51,734 | €64,569 | +€12,835 | +24.8% |
| Income taxes | 67/77 | €13,985 | €16,628 | +€2,643 | +18.9% |
| Profit (loss) for the period | 9904 | €37,749 | €47,941 | +€10,192 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,749 | €47,941 | +€10,192 | +27.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.