CHENEE-TENNIS-SQUASH: what changed
What changed
CHENEE-TENNIS-SQUASH
NACE 93.110, Operation of sports facilities
filed annual accounts (NBB)
Net result for the year
-€24,724
2024 · -€3,267-€21,457
Equity
€266,535
2024 · €291,258-€24,723
Cash
€54,421
2024 · €150,944-€96,523
Balance sheet total
€489,917
2024 · €569,545-€79,628
Largest movements
Assets
- Cash -€96,523
down €96,523 (-63.9%), from €150,944 to €54,421
mainly Current investments (-€50,000) and Debts after one year (-€37,758)
- Current investments +€50,000
new in 2025: €50,000
- Tangible fixed assets -€40,667
down €40,667 (-11.3%), from €359,968 to €319,301
- Receivables within one year +€7,561
up €7,561 (+13.1%), from €57,626 to €65,187
of which Trade receivables: +€7,561
Equity and liabilities
- Debts after one year -€37,758
down €37,758 (-42.6%), from €88,600 to €50,842
of which Other amounts payable: -€21,247
- Tax, wage and social debts -€21,264
down €21,264 (-76.8%), from €27,703 to €6,439
- Reserves -€16,657
down €16,657 (-9.0%), from €184,411 to €167,754
of which Tax-exempt reserves: -€16,657
- Trade debts +€12,531
up €12,531 (+25.3%), from €49,484 to €62,015
- Profit (loss) carried forward -€8,066
down €8,066 (-9.1%), from €88,255 to €80,189
Income statement
- Gross operating margin -€26,109
down €26,109 (-41.9%), from €62,349 to €36,240
- Taxes -€5,726
down €5,726 (-75.2%), from €7,617 to €1,891
- Staff costs +€1,308
up €1,308 (+12.1%), from €10,782 to €12,090
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€3,267
Gross operating margin
-€26,109
Staff costs
-€1,308
Depreciation
+€151
Other operating charges
+€295
Financial income
-€49
Financial charges
-€163
Taxes
+€5,726
Result 2025
-€24,724
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€8,156
Investment
-€51,112
Financing
-€37,255
Cash 2024
€150,944
From operations (derived)
-€8,156
Net result for the year
-€24,724
Depreciation
+€41,778
Receivables within one year
-€7,561
Provisions
-€5,553
Trade debts
+€12,531
Tax, wage and social debts
-€21,264
Accrued charges and deferred income
-€3,363
Investment (derived)
-€51,112
Investment in fixed assets (net)
-€1,112
Current investments
-€50,000
Financing
-€37,255
Debts after one year
-€37,758
Current portion of long-term debt
+€502
Contributions, distributions and other
+€1
Cash 2025
€54,421
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €569,545 | €489,917 | -€79,628 | -14.0% |
| Fixed assets | 21/28 | €360,225 | €319,559 | -€40,666 | -11.3% |
| Tangible fixed assets | 22/27 | €359,968 | €319,301 | -€40,667 | -11.3% |
| Land and buildings | 22 | €95,683 | €88,882 | -€6,801 | -7.1% |
| Plant, machinery and equipment | 23 | €246,966 | €228,991 | -€17,975 | -7.3% |
| Furniture and vehicles | 24 | €17,319 | €1,428 | -€15,891 | -91.8% |
| Financial fixed assets | 28 | €257 | €258 | +€1 | +0.4% |
| Current assets | 29/58 | €209,320 | €170,358 | -€38,962 | -18.6% |
| Stocks and contracts in progress | 3 | €750 | €750 | = | 0.0% |
| Stocks | 30/36 | €750 | €750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €57,626 | €65,187 | +€7,561 | +13.1% |
| Trade receivables | 40 | €56,960 | €64,521 | +€7,561 | +13.3% |
| Other amounts receivable | 41 | €666 | €666 | = | 0.0% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €150,944 | €54,421 | -€96,523 | -63.9% |
| Total equity and liabilities | 10/49 | €569,545 | €489,917 | -€79,628 | -14.0% |
| Equity | 10/15 | €291,258 | €266,535 | -€24,723 | -8.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €184,411 | €167,754 | -€16,657 | -9.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €182,552 | €165,895 | -€16,657 | -9.1% |
| Profit (loss) carried forward | 14 | €88,255 | €80,189 | -€8,066 | -9.1% |
| Provisions and deferred taxes | 16 | €60,851 | €55,298 | -€5,553 | -9.1% |
| Deferred taxes | 168 | €60,851 | €55,298 | -€5,553 | -9.1% |
| Amounts payable | 17/49 | €217,436 | €168,084 | -€49,352 | -22.7% |
| Amounts payable after more than one year | 17 | €88,600 | €50,842 | -€37,758 | -42.6% |
| Financial debts | 170/4 | €30,823 | €14,312 | -€16,511 | -53.6% |
| Other amounts payable | 178/9 | €57,777 | €36,530 | -€21,247 | -36.8% |
| Amounts payable within one year | 42/48 | €118,547 | €110,316 | -€8,231 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €16,009 | €16,511 | +€502 | +3.1% |
| Trade debts | 44 | €49,484 | €62,015 | +€12,531 | +25.3% |
| Suppliers | 440/4 | €49,484 | €62,015 | +€12,531 | +25.3% |
| Taxes, remuneration and social security | 45 | €27,703 | €6,439 | -€21,264 | -76.8% |
| Taxes | 450/3 | €27,703 | €6,439 | -€21,264 | -76.8% |
| Other amounts payable | 47/48 | €25,351 | €25,351 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €10,289 | €6,926 | -€3,363 | -32.7% |
| Non-recurring operating income | 76A | €954 | - | -€954 | |
| Remuneration, social security and pensions | 62 | €10,782 | €12,090 | +€1,308 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,929 | €41,778 | -€151 | -0.4% |
| Other operating charges | 640/8 | €8,773 | €8,478 | -€295 | -3.4% |
| Gross operating margin | 9900 | €62,349 | €36,240 | -€26,109 | -41.9% |
| Operating profit (loss) | 9901 | €865 | -€26,106 | -€26,971 | |
| Financial income | 75/76B | €50 | €1 | -€49 | -98.0% |
| Recurring financial income | 75 | €50 | €1 | -€49 | -98.0% |
| Financial charges | 65/66B | €2,118 | €2,281 | +€163 | +7.7% |
| Recurring financial charges | 65 | €2,118 | €2,281 | +€163 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,203 | -€28,386 | -€27,183 | -2,260% |
| Transfer from deferred taxes | 780 | €5,553 | €5,553 | = | 0.0% |
| Income taxes | 67/77 | €7,617 | €1,891 | -€5,726 | -75.2% |
| Profit (loss) for the period | 9904 | -€3,267 | -€24,724 | -€21,457 | -657% |
| Transfer from tax-exempt reserves | 789 | €16,658 | €16,658 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,391 | -€8,066 | -€21,457 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.