Cap SPORT: 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.
Cap SPORT
Largest movements
- Receivables within one year +€5,183
up €5,183 (+18,897%), from €27 to €5,211
of which Trade receivables: +€5,176
- Cash -€275
down €275 (-4.2%), from €6,542 to €6,267
mainly Receivables within one year (-€5,183) and Trade debts (-€22)
- Profit (loss) carried forward +€3,530
up €3,530 (+82.7%), from €4,271 to €7,802
- Tax, wage and social debts +€1,400
up €1,400, from €0 to €1,400
- Gross operating margin +€5,546
up €5,546, from -€1,072 to €4,474
- Taxes +€508
new in 2025: €508
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 | €6,570 | €11,478 | +€4,908 | +74.7% |
| Current assets | 29/58 | €6,570 | €11,478 | +€4,908 | +74.7% |
| Amounts receivable within one year | 40/41 | €27 | €5,211 | +€5,183 | +18,897% |
| Trade receivables | 40 | €27 | €5,203 | +€5,176 | +19,170% |
| Other amounts receivable | 41 | €0 | €8 | +€7 | +1,716% |
| Cash at bank and in hand | 54/58 | €6,542 | €6,267 | -€275 | -4.2% |
| Total equity and liabilities | 10/49 | €6,570 | €11,478 | +€4,908 | +74.7% |
| Equity | 10/15 | €6,271 | €9,802 | +€3,530 | +56.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,271 | €7,802 | +€3,530 | +82.7% |
| Amounts payable | 17/49 | €298 | €1,676 | +€1,378 | +462% |
| Amounts payable within one year | 42/48 | €298 | €1,676 | +€1,378 | +462% |
| Trade debts | 44 | €22 | €0 | -€22 | -100% |
| Suppliers | 440/4 | €22 | €0 | -€22 | -100% |
| Taxes, remuneration and social security | 45 | €0 | €1,400 | +€1,400 | |
| Taxes | 450/3 | €0 | €1,400 | +€1,400 | |
| Other amounts payable | 47/48 | €276 | €276 | = | 0.0% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€1,072 | €4,474 | +€5,546 | |
| Operating profit (loss) | 9901 | -€1,457 | €4,087 | +€5,543 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €44 | €48 | +€4 | +8.8% |
| Recurring financial charges | 65 | €44 | €48 | +€4 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,499 | €4,038 | +€5,537 | |
| Income taxes | 67/77 | - | €508 | +€508 | |
| Profit (loss) for the period | 9904 | -€1,499 | €3,530 | +€5,029 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,499 | €3,530 | +€5,029 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.