CLUBSUPPORT: 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.
CLUBSUPPORT
Largest movements
- Receivables within one year -€36,153
down €36,153 (-51.7%), from €69,880 to €33,727
of which Other amounts receivable: -€47,087
- Cash -€29,330
down €29,330 (-44.9%), from €65,284 to €35,954
mainly Net result for the year (-€35,906) and Contributions, distributions and other (-€20,000)
- Deferred charges and accrued income +€7,500
new in 2025: €7,500
- Reserves -€55,906
down €55,906 (-48.5%), from €115,342 to €59,437
of which Distributable reserves: -€55,906
- Tax, wage and social debts -€2,784
down €2,784 (-22.6%), from €12,339 to €9,556
- Gross operating margin -€92,153
down €92,153, from €57,226 to -€34,927
- Taxes -€14,125
down €14,125 (-100%), from €14,125 to €0
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 | €135,331 | €77,192 | -€58,139 | -43.0% |
| Fixed assets | 21/28 | €167 | €10 | -€157 | -94.0% |
| Tangible fixed assets | 22/27 | €167 | €10 | -€157 | -94.0% |
| Plant, machinery and equipment | 23 | €167 | €10 | -€157 | -94.0% |
| Current assets | 29/58 | €135,164 | €77,182 | -€57,983 | -42.9% |
| Amounts receivable within one year | 40/41 | €69,880 | €33,727 | -€36,153 | -51.7% |
| Trade receivables | 40 | €22,793 | €33,727 | +€10,934 | +48.0% |
| Other amounts receivable | 41 | €47,087 | €0 | -€47,087 | -100% |
| Cash at bank and in hand | 54/58 | €65,284 | €35,954 | -€29,330 | -44.9% |
| Deferred charges and accrued income | 490/1 | - | €7,500 | +€7,500 | |
| Total equity and liabilities | 10/49 | €135,331 | €77,192 | -€58,139 | -43.0% |
| Equity | 10/15 | €121,542 | €65,637 | -€55,906 | -46.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €115,342 | €59,437 | -€55,906 | -48.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €113,482 | €57,577 | -€55,906 | -49.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,789 | €11,555 | -€2,234 | -16.2% |
| Amounts payable within one year | 42/48 | €13,789 | €11,555 | -€2,234 | -16.2% |
| Trade debts | 44 | €1,449 | €1,999 | +€550 | +37.9% |
| Suppliers | 440/4 | €1,449 | €1,999 | +€550 | +37.9% |
| Taxes, remuneration and social security | 45 | €12,339 | €9,556 | -€2,784 | -22.6% |
| Taxes | 450/3 | €12,339 | €9,556 | -€2,784 | -22.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157 | €157 | = | 0.0% |
| Other operating charges | 640/8 | €624 | €662 | +€37 | +6.0% |
| Gross operating margin | 9900 | €57,226 | -€34,927 | -€92,153 | |
| Operating profit (loss) | 9901 | €56,445 | -€35,745 | -€92,190 | |
| Financial income | 75/76B | €142 | €55 | -€87 | -61.1% |
| Recurring financial income | 75 | €142 | €55 | -€87 | -61.1% |
| Financial charges | 65/66B | €166 | €216 | +€50 | +29.9% |
| Recurring financial charges | 65 | €166 | €216 | +€50 | +29.9% |
| Profit (loss) for the period before taxes | 9903 | €56,421 | -€35,906 | -€92,327 | |
| Income taxes | 67/77 | €14,125 | €0 | -€14,125 | -100% |
| Profit (loss) for the period | 9904 | €42,296 | -€35,906 | -€78,202 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,296 | -€35,906 | -€78,202 |
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 22 October 2026 via checked.be.