BV Padel: 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.
BV Padel
Largest movements
- Receivables within one year +€20,391
up €20,391 (+94.3%), from €21,627 to €42,017
of which Trade receivables: +€20,604
- Stocks and contracts +€8,850
up €8,850 (+120%), from €7,370 to €16,220
- Deferred charges and accrued income +€7,868
up €7,868 (+1,381%), from €570 to €8,438
- Tangible fixed assets -€1,510
down €1,510 (-56.5%), from €2,674 to €1,164
of which Furniture and vehicles: -€892
- Cash +€1,396
up €1,396 (+68.1%), from €2,048 to €3,444
mainly Advances received (+€37,972) and Debts after one year (+€16,101)
- Advances received +€37,972
new in 2025: €37,972
- Profit (loss) carried forward -€26,693
down €26,693 (-2,294%), from -€1,163 to -€27,856
- Debts after one year +€16,101
up €16,101 (+131%), from €12,285 to €28,386
- Trade debts +€4,256
up €4,256 (+20.7%), from €20,557 to €24,813
- Current portion of long-term debt +€3,695
new in 2025: €3,695
- Gross operating margin -€32,009
down €32,009, from €9,206 to -€22,803
- Financial charges -€3,175
down €3,175 (-76.3%), from €4,162 to €986
- Depreciation -€648
down €648 (-25.4%), from €2,548 to €1,900
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 | €34,679 | €71,283 | +€36,604 | +106% |
| Fixed assets | 21/28 | €3,064 | €1,164 | -€1,900 | -62.0% |
| Intangible fixed assets | 21 | €390 | - | -€390 | |
| Tangible fixed assets | 22/27 | €2,674 | €1,164 | -€1,510 | -56.5% |
| Furniture and vehicles | 24 | €2,055 | €1,164 | -€892 | -43.4% |
| Other tangible fixed assets | 26 | €619 | - | -€619 | |
| Current assets | 29/58 | €31,615 | €70,120 | +€38,505 | +122% |
| Stocks and contracts in progress | 3 | €7,370 | €16,220 | +€8,850 | +120% |
| Stocks | 30/36 | €7,370 | €16,220 | +€8,850 | +120% |
| Amounts receivable within one year | 40/41 | €21,627 | €42,017 | +€20,391 | +94.3% |
| Trade receivables | 40 | €21,414 | €42,017 | +€20,604 | +96.2% |
| Other amounts receivable | 41 | €213 | - | -€213 | |
| Cash at bank and in hand | 54/58 | €2,048 | €3,444 | +€1,396 | +68.1% |
| Deferred charges and accrued income | 490/1 | €570 | €8,438 | +€7,868 | +1,381% |
| Total equity and liabilities | 10/49 | €34,679 | €71,283 | +€36,604 | +106% |
| Equity | 10/15 | €1,837 | -€24,856 | -€26,693 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,163 | -€27,856 | -€26,693 | -2,294% |
| Amounts payable | 17/49 | €32,842 | €96,140 | +€63,297 | +193% |
| Amounts payable after more than one year | 17 | €12,285 | €28,386 | +€16,101 | +131% |
| Financial debts | 170/4 | €12,285 | €28,386 | +€16,101 | +131% |
| Amounts payable within one year | 42/48 | €20,557 | €67,753 | +€47,196 | +230% |
| Current portion of amounts payable after more than one year | 42 | - | €3,695 | +€3,695 | |
| Trade debts | 44 | €20,557 | €24,813 | +€4,256 | +20.7% |
| Suppliers | 440/4 | €20,557 | €24,813 | +€4,256 | +20.7% |
| Advances received on contracts in progress | 46 | - | €37,972 | +€37,972 | |
| Taxes, remuneration and social security | 45 | - | €1,273 | +€1,273 | |
| Taxes | 450/3 | - | €1,273 | +€1,273 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,548 | €1,900 | -€648 | -25.4% |
| Other operating charges | 640/8 | €1,236 | €1,128 | -€108 | -8.8% |
| Gross operating margin | 9900 | €9,206 | -€22,803 | -€32,009 | |
| Operating profit (loss) | 9901 | €5,422 | -€25,831 | -€31,253 | |
| Financial income | 75/76B | €32 | €124 | +€93 | +293% |
| Recurring financial income | 75 | €32 | €124 | +€93 | +293% |
| Financial charges | 65/66B | €4,162 | €986 | -€3,175 | -76.3% |
| Recurring financial charges | 65 | €4,162 | €986 | -€3,175 | -76.3% |
| Profit (loss) for the period before taxes | 9903 | €1,292 | -€26,693 | -€27,984 | |
| Profit (loss) for the period | 9904 | €1,292 | -€26,693 | -€27,984 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,292 | -€26,693 | -€27,984 |
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 13 October 2026 via checked.be.