CB 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.
CB SPORT
Largest movements
- Cash +€71,813
up €71,813 (+45.6%), from €157,486 to €229,299
mainly Receivables within one year (+€64,899) and Net result for the year (+€44,326)
- Receivables within one year -€64,899
down €64,899 (-45.5%), from €142,532 to €77,633
of which Trade receivables: -€78,021
- Stocks and contracts -€8,620
down €8,620 (-30.9%), from €27,860 to €19,240
- Reserves +€17,826
up €17,826 (+5.5%), from €323,485 to €341,311
of which Distributable reserves: +€17,826
- Trade debts -€14,844
down €14,844 (-75.3%), from €19,708 to €4,863
- Tax, wage and social debts -€10,107
down €10,107 (-28.7%), from €35,191 to €25,084
- Gross operating margin -€60,457
down €60,457 (-38.2%), from €158,295 to €97,838
- Taxes -€20,041
down €20,041 (-48.4%), from €41,415 to €21,374
- Financial charges +€1,687
up €1,687 (+39.4%), from €4,285 to €5,972
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 | €442,620 | €436,126 | -€6,494 | -1.5% |
| Fixed assets | 21/28 | €110,290 | €106,202 | -€4,088 | -3.7% |
| Tangible fixed assets | 22/27 | €110,290 | €106,202 | -€4,088 | -3.7% |
| Land and buildings | 22 | €84,203 | €77,623 | -€6,580 | -7.8% |
| Plant, machinery and equipment | 23 | €5,634 | €3,549 | -€2,086 | -37.0% |
| Furniture and vehicles | 24 | €20,453 | €25,030 | +€4,578 | +22.4% |
| Current assets | 29/58 | €332,330 | €329,924 | -€2,406 | -0.7% |
| Amounts receivable after more than one year | 29 | €81 | €81 | = | 0.0% |
| Other amounts receivable | 291 | €81 | €81 | = | 0.0% |
| Stocks and contracts in progress | 3 | €27,860 | €19,240 | -€8,620 | -30.9% |
| Stocks | 30/36 | €27,860 | €19,240 | -€8,620 | -30.9% |
| Amounts receivable within one year | 40/41 | €142,532 | €77,633 | -€64,899 | -45.5% |
| Trade receivables | 40 | €142,532 | €64,511 | -€78,021 | -54.7% |
| Other amounts receivable | 41 | - | €13,122 | +€13,122 | |
| Cash at bank and in hand | 54/58 | €157,486 | €229,299 | +€71,813 | +45.6% |
| Deferred charges and accrued income | 490/1 | €4,371 | €3,671 | -€700 | -16.0% |
| Total equity and liabilities | 10/49 | €442,620 | €436,126 | -€6,494 | -1.5% |
| Equity | 10/15 | €385,485 | €403,311 | +€17,826 | +4.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €323,485 | €341,311 | +€17,826 | +5.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €317,285 | €335,111 | +€17,826 | +5.6% |
| Amounts payable | 17/49 | €57,135 | €32,815 | -€24,320 | -42.6% |
| Amounts payable within one year | 42/48 | €57,135 | €32,815 | -€24,320 | -42.6% |
| Trade debts | 44 | €19,708 | €4,863 | -€14,844 | -75.3% |
| Suppliers | 440/4 | €19,708 | €4,863 | -€14,844 | -75.3% |
| Taxes, remuneration and social security | 45 | €35,191 | €25,084 | -€10,107 | -28.7% |
| Taxes | 450/3 | €35,191 | €25,084 | -€10,107 | -28.7% |
| Other amounts payable | 47/48 | €2,236 | €2,868 | +€632 | +28.2% |
| Non-recurring operating income | 76A | €1,169 | - | -€1,169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,545 | €14,369 | +€824 | +6.1% |
| Other operating charges | 640/8 | €12,706 | €13,316 | +€610 | +4.8% |
| Gross operating margin | 9900 | €158,295 | €97,838 | -€60,457 | -38.2% |
| Operating profit (loss) | 9901 | €132,044 | €70,154 | -€61,890 | -46.9% |
| Financial income | 75/76B | €905 | €1,519 | +€614 | +67.9% |
| Recurring financial income | 75 | €905 | €1,519 | +€614 | +67.9% |
| Financial charges | 65/66B | €4,285 | €5,972 | +€1,687 | +39.4% |
| Recurring financial charges | 65 | €4,285 | €5,972 | +€1,687 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | €128,664 | €65,700 | -€62,963 | -48.9% |
| Income taxes | 67/77 | €41,415 | €21,374 | -€20,041 | -48.4% |
| Profit (loss) for the period | 9904 | €87,248 | €44,326 | -€42,922 | -49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €87,248 | €44,326 | -€42,922 | -49.2% |
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 26 October 2026 via checked.be.