CONCEPT TENNIS: 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.
CONCEPT TENNIS
Largest movements
- Tangible fixed assets -€42,102
down €42,102 (-5.6%), from €754,378 to €712,276
of which Land and buildings: -€41,202
- Cash +€29,020
up €29,020 (+385%), from €7,530 to €36,551
mainly Depreciation (+€44,589) and Receivables within one year (+€25,221)
- Receivables within one year -€25,221
down €25,221 (-18.3%), from €137,952 to €112,730
of which Trade receivables: -€24,840
- Trade debts -€27,414
down €27,414 (-93.5%), from €29,308 to €1,894
- Debts after one year -€9,500
down €9,500 (-28.6%), from €33,250 to €23,750
- Gross operating margin +€55,985
up €55,985, from -€9,787 to €46,199
- Depreciation -€2,349
down €2,349 (-5.0%), from €46,939 to €44,589
- Other operating charges -€807
down €807 (-10.2%), from €7,930 to €7,123
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 | €901,813 | €861,909 | -€39,904 | -4.4% |
| Fixed assets | 21/28 | €756,103 | €712,629 | -€43,474 | -5.7% |
| Intangible fixed assets | 21 | €1,725 | €353 | -€1,372 | -79.5% |
| Tangible fixed assets | 22/27 | €754,378 | €712,276 | -€42,102 | -5.6% |
| Land and buildings | 22 | €752,455 | €711,253 | -€41,202 | -5.5% |
| Plant, machinery and equipment | 23 | €1,923 | €1,023 | -€900 | -46.8% |
| Current assets | 29/58 | €145,711 | €149,281 | +€3,570 | +2.5% |
| Amounts receivable within one year | 40/41 | €137,952 | €112,730 | -€25,221 | -18.3% |
| Trade receivables | 40 | €137,473 | €112,633 | -€24,840 | -18.1% |
| Other amounts receivable | 41 | €479 | €97 | -€382 | -79.8% |
| Cash at bank and in hand | 54/58 | €7,530 | €36,551 | +€29,020 | +385% |
| Deferred charges and accrued income | 490/1 | €229 | - | -€229 | |
| Total equity and liabilities | 10/49 | €901,813 | €861,909 | -€39,904 | -4.4% |
| Equity | 10/15 | €128,021 | €122,467 | -€5,554 | -4.3% |
| Contributions | 10/11 | €255,000 | €255,000 | = | 0.0% |
| Reserves | 13 | €19,000 | €19,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,000 | €19,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,979 | -€151,533 | -€5,554 | -3.8% |
| Amounts payable | 17/49 | €773,793 | €739,443 | -€34,350 | -4.4% |
| Amounts payable after more than one year | 17 | €33,250 | €23,750 | -€9,500 | -28.6% |
| Financial debts | 170/4 | €33,250 | €23,750 | -€9,500 | -28.6% |
| Amounts payable within one year | 42/48 | €593,244 | €568,394 | -€24,850 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €4,750 | €4,750 | = | 0.0% |
| Trade debts | 44 | €29,308 | €1,894 | -€27,414 | -93.5% |
| Suppliers | 440/4 | €29,308 | €1,894 | -€27,414 | -93.5% |
| Advances received on contracts in progress | 46 | €19,016 | €23,683 | +€4,667 | +24.5% |
| Other amounts payable | 47/48 | €540,170 | €538,068 | -€2,103 | -0.4% |
| Accrued charges and deferred income | 492/3 | €147,299 | €147,299 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,939 | €44,589 | -€2,349 | -5.0% |
| Other operating charges | 640/8 | €7,930 | €7,123 | -€807 | -10.2% |
| Gross operating margin | 9900 | -€9,787 | €46,199 | +€55,985 | |
| Operating profit (loss) | 9901 | -€64,655 | -€5,514 | +€59,142 | +91.5% |
| Financial income | 75/76B | €46 | - | -€46 | |
| Recurring financial income | 75 | €46 | - | -€46 | |
| Financial charges | 65/66B | €96 | €40 | -€55 | -57.7% |
| Recurring financial charges | 65 | €96 | €40 | -€55 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | -€64,705 | -€5,554 | +€59,151 | +91.4% |
| Profit (loss) for the period | 9904 | -€64,705 | -€5,554 | +€59,151 | +91.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,705 | -€5,554 | +€59,151 | +91.4% |
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 27 October 2026 via checked.be.