ComptaSports: what changed
Two fiscal 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.
ComptaSports
Largest movements
- Receivables within one year +€18,575
up €18,575 (+622.8%), from €2,982 to €21,557
of which Trade receivables: +€15,412
- Cash -€12,713
down €12,713 (-38.2%), from €33,297 to €20,583
mainly Receivables within one year (-€18,575) and Net result for the year (-€2,282)
- Tangible fixed assets -€1,412
down €1,412 (-34.9%), from €4,050 to €2,638
- Debts within one year +€6,732
up €6,732 (+13.7%), from €49,072 to €55,804
of which Trade debts: +€6,963
- Profit (loss) carried forward -€2,282
down €2,282 (-26.1%), from -€8,744 to -€11,026
- Gross operating margin +€3,463
up €3,463 (+85.9%), from -€4,032 to -€569
- Staff costs +€211
new in 2024: €211
- Depreciation +€144
up €144 (+11.3%), from €1,268 to €1,412
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,329 | €44,778 | +€4,450 | +11.0% |
| Fixed assets | 21/28 | €4,050 | €2,638 | -€1,412 | -34.9% |
| Tangible fixed assets | 22/27 | €4,050 | €2,638 | -€1,412 | -34.9% |
| Furniture and vehicles | 24 | €4,050 | €2,638 | -€1,412 | -34.9% |
| Current assets | 29/58 | €36,279 | €42,141 | +€5,862 | +16.2% |
| Amounts receivable within one year | 40/41 | €2,982 | €21,557 | +€18,575 | +622.8% |
| Trade receivables | 40 | €2,982 | €18,394 | +€15,412 | +516.8% |
| Other amounts receivable | 41 | - | €3,163 | +€3,163 | |
| Cash at bank and in hand | 54/58 | €33,297 | €20,583 | -€12,713 | -38.2% |
| Total equity and liabilities | 10/49 | €40,329 | €44,778 | +€4,450 | +11.0% |
| Equity | 10/15 | -€8,744 | -€11,026 | -€2,282 | -26.1% |
| Profit (loss) carried forward | 14 | -€8,744 | -€11,026 | -€2,282 | -26.1% |
| Amounts payable | 17/49 | €49,072 | €55,804 | +€6,732 | +13.7% |
| Amounts payable within one year | 42/48 | €49,072 | €55,804 | +€6,732 | +13.7% |
| Trade debts | 44 | €38,836 | €45,799 | +€6,963 | +17.9% |
| Suppliers | 440/4 | €38,836 | €45,799 | +€6,963 | +17.9% |
| Taxes, remuneration and social security | 45 | €236 | €5 | -€231 | -98.0% |
| Taxes | 450/3 | €236 | - | -€236 | |
| Remuneration and social security | 454/9 | - | €5 | +€5 | |
| Remuneration, social security and pensions | 62 | - | €211 | +€211 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,268 | €1,412 | +€144 | +11.3% |
| Gross operating margin | 9900 | -€4,032 | -€569 | +€3,463 | +85.9% |
| Operating profit (loss) | 9901 | -€5,300 | -€2,192 | +€3,108 | +58.6% |
| Financial charges | 65/66B | €98 | €90 | -€8 | -8.4% |
| Recurring financial charges | 65 | €98 | €90 | -€8 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,399 | -€2,282 | +€3,117 | +57.7% |
| Profit (loss) for the period | 9904 | -€5,399 | -€2,282 | +€3,117 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,399 | -€2,282 | +€3,117 | +57.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.