Cent pour cent Racing: 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.
Cent pour cent Racing
Largest movements
- Cash +€44,800
up €44,800 (+140%), from €31,941 to €76,741
mainly Investment in fixed assets (net) (+€29,170) and Net result for the year (+€11,457)
- Tangible fixed assets -€30,270
down €30,270 (-87.7%), from €34,525 to €4,256
- Receivables within one year -€3,404
down €3,404 (-72.3%), from €4,705 to €1,302
of which Trade receivables: -€2,183
- Profit (loss) carried forward +€11,457
up €11,457 (+20.9%), from -€54,927 to -€43,470
- Gross operating margin +€29,749
up €29,749, from -€14,158 to €15,590
- Depreciation -€11,044
down €11,044 (-90.9%), from €12,144 to €1,100
- Write-downs +€2,880
new in 2025: €2,880
- Other operating charges -€393
no longer reported in 2025 (was €393)
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 | €71,419 | €82,298 | +€10,880 | +15.2% |
| Fixed assets | 21/28 | €34,525 | €4,256 | -€30,270 | -87.7% |
| Tangible fixed assets | 22/27 | €34,525 | €4,256 | -€30,270 | -87.7% |
| Furniture and vehicles | 24 | €34,525 | €4,256 | -€30,270 | -87.7% |
| Current assets | 29/58 | €36,893 | €78,043 | +€41,149 | +112% |
| Amounts receivable within one year | 40/41 | €4,705 | €1,302 | -€3,404 | -72.3% |
| Trade receivables | 40 | €3,485 | €1,302 | -€2,183 | -62.6% |
| Other amounts receivable | 41 | €1,220 | - | -€1,220 | |
| Cash at bank and in hand | 54/58 | €31,941 | €76,741 | +€44,800 | +140% |
| Deferred charges and accrued income | 490/1 | €248 | - | -€248 | |
| Total equity and liabilities | 10/49 | €71,419 | €82,298 | +€10,880 | +15.2% |
| Equity | 10/15 | -€48,727 | -€37,270 | +€11,457 | +23.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,927 | -€43,470 | +€11,457 | +20.9% |
| Amounts payable | 17/49 | €120,146 | €119,568 | -€577 | -0.5% |
| Amounts payable within one year | 42/48 | €120,146 | €119,568 | -€577 | -0.5% |
| Trade debts | 44 | €561 | - | -€561 | |
| Suppliers | 440/4 | €561 | - | -€561 | |
| Taxes, remuneration and social security | 45 | €413 | €413 | = | 0.0% |
| Taxes | 450/3 | €413 | €413 | = | 0.0% |
| Other amounts payable | 47/48 | €119,172 | €119,155 | -€16 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,144 | €1,100 | -€11,044 | -90.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,880 | +€2,880 | |
| Other operating charges | 640/8 | €393 | - | -€393 | |
| Gross operating margin | 9900 | -€14,158 | €15,590 | +€29,749 | |
| Operating profit (loss) | 9901 | -€26,696 | €11,610 | +€38,306 | |
| Financial income | 75/76B | €8 | €0 | -€8 | -99.5% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -99.5% |
| Non-recurring financial income | 76B | €8 | - | -€8 | |
| Financial charges | 65/66B | €153 | €153 | -€0 | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Non-recurring financial charges | 66B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€26,841 | €11,457 | +€38,298 | |
| Profit (loss) for the period | 9904 | -€26,841 | €11,457 | +€38,298 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,841 | €11,457 | +€38,298 |
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 1 November 2026 via checked.be.