D & D SPORT: 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.
D & D SPORT
Largest movements
- Receivables within one year -€63,931
down €63,931 (-18.8%), from €340,952 to €277,021
- Stocks and contracts -€17,800
down €17,800 (-8.3%), from €213,217 to €195,417
- Cash +€15,286
up €15,286 (+387%), from €3,955 to €19,241
mainly Tax, wage and social debts (+€77,006) and Receivables within one year (+€63,931)
- Deferred charges and accrued income -€13,973
down €13,973 (-25.2%), from €55,452 to €41,479
- Tax, wage and social debts +€77,006
up €77,006 (+265%), from €29,073 to €106,079
of which Taxes: +€69,024
- Profit (loss) carried forward -€69,925
down €69,925 (-239%), from -€29,226 to -€99,150
- Trade debts -€57,488
down €57,488 (-19.1%), from €301,222 to €243,734
- Debts after one year -€26,622
down €26,622 (-23.2%), from €114,942 to €88,320
- Gross operating margin -€78,386
down €78,386 (-26.3%), from €297,534 to €219,148
- Staff costs -€19,465
down €19,465 (-7.9%), from €247,142 to €227,677
- Financial charges +€9,039
up €9,039 (+23.5%), from €38,385 to €47,424
- Financial income -€6,904
down €6,904 (-97.5%), from €7,077 to €174
- Depreciation -€3,065
down €3,065 (-47.2%), from €6,489 to €3,424
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 | €660,888 | €582,422 | -€78,466 | -11.9% |
| Fixed assets | 21/28 | €47,311 | €49,264 | +€1,952 | +4.1% |
| Tangible fixed assets | 22/27 | €16,532 | €18,484 | +€1,952 | +11.8% |
| Furniture and vehicles | 24 | €16,532 | €18,484 | +€1,952 | +11.8% |
| Financial fixed assets | 28 | €30,779 | €30,779 | = | 0.0% |
| Current assets | 29/58 | €613,576 | €533,158 | -€80,418 | -13.1% |
| Stocks and contracts in progress | 3 | €213,217 | €195,417 | -€17,800 | -8.3% |
| Stocks | 30/36 | €213,217 | €195,417 | -€17,800 | -8.3% |
| Amounts receivable within one year | 40/41 | €340,952 | €277,021 | -€63,931 | -18.8% |
| Trade receivables | 40 | €340,952 | €277,021 | -€63,931 | -18.8% |
| Cash at bank and in hand | 54/58 | €3,955 | €19,241 | +€15,286 | +387% |
| Deferred charges and accrued income | 490/1 | €55,452 | €41,479 | -€13,973 | -25.2% |
| Total equity and liabilities | 10/49 | €660,888 | €582,422 | -€78,466 | -11.9% |
| Equity | 10/15 | €32,774 | -€37,150 | -€69,925 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,226 | -€99,150 | -€69,925 | -239% |
| Amounts payable | 17/49 | €628,113 | €619,572 | -€8,541 | -1.4% |
| Amounts payable after more than one year | 17 | €114,942 | €88,320 | -€26,622 | -23.2% |
| Financial debts | 170/4 | €114,942 | €88,320 | -€26,622 | -23.2% |
| Amounts payable within one year | 42/48 | €513,171 | €530,626 | +€17,454 | +3.4% |
| Financial debts | 43 | €182,876 | €180,812 | -€2,064 | -1.1% |
| Credit institutions | 430/8 | €182,876 | €180,812 | -€2,064 | -1.1% |
| Trade debts | 44 | €301,222 | €243,734 | -€57,488 | -19.1% |
| Suppliers | 440/4 | €301,222 | €243,734 | -€57,488 | -19.1% |
| Taxes, remuneration and social security | 45 | €29,073 | €106,079 | +€77,006 | +265% |
| Taxes | 450/3 | €24,685 | €93,709 | +€69,024 | +280% |
| Remuneration and social security | 454/9 | €4,388 | €12,370 | +€7,982 | +182% |
| Accrued charges and deferred income | 492/3 | - | €627 | +€627 | |
| Non-recurring operating income | 76A | €8,264 | €8,661 | +€396 | +4.8% |
| Remuneration, social security and pensions | 62 | €247,142 | €227,677 | -€19,465 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,489 | €3,424 | -€3,065 | -47.2% |
| Other operating charges | 640/8 | €3,576 | €3,311 | -€265 | -7.4% |
| Gross operating margin | 9900 | €297,534 | €219,148 | -€78,386 | -26.3% |
| Operating profit (loss) | 9901 | €40,326 | -€15,265 | -€55,592 | |
| Financial income | 75/76B | €7,077 | €174 | -€6,904 | -97.5% |
| Recurring financial income | 75 | €7,077 | €174 | -€6,904 | -97.5% |
| Financial charges | 65/66B | €38,385 | €47,424 | +€9,039 | +23.5% |
| Recurring financial charges | 65 | €38,385 | €47,424 | +€9,039 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €9,018 | -€62,516 | -€71,534 | |
| Income taxes | 67/77 | €7,280 | €7,409 | +€129 | +1.8% |
| Profit (loss) for the period | 9904 | €1,739 | -€69,925 | -€71,663 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,739 | -€69,925 | -€71,663 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.