Daring Hockey Dynamics: what changed
Daring Hockey Dynamics
Largest movements
- Receivables within one year +€14,273
up €14,273 (+40.7%), from €35,076 to €49,349
of which Other amounts receivable: +€29,985
- Cash +€5,137
up €5,137 (+60.6%), from €8,473 to €13,610
mainly Trade debts (+€40,981) and Depreciation (+€25,068)
- Tangible fixed assets +€3,934
up €3,934 (+3.7%), from €105,711 to €109,645
of which Furniture and vehicles: +€20,427
- Other debts -€48,898
down €48,898 (-56.6%), from €86,386 to €37,488
- Trade debts +€40,981
up €40,981 (+50.0%), from €82,004 to €122,985
- Profit (loss) carried forward +€20,890
up €20,890 (+20.3%), from -€103,069 to -€82,179
- Short-term financial debts +€13,565
up €13,565 (+26.0%), from €52,176 to €65,741
- Tax, wage and social debts -€1,974
down €1,974 (-12.4%), from €15,871 to €13,897
of which Taxes: -€2,837
- Gross operating margin -€33,840
down €33,840 (-26.2%), from €128,962 to €95,122
- Staff costs +€12,904
up €12,904 (+49.3%), from €26,189 to €39,094
- Write-downs -€9,150
no longer reported in 2025 (was €9,150)
- Taxes -€7,076
down €7,076 (-61.9%), from €11,427 to €4,351
- Other operating charges -€3,615
down €3,615 (-78.9%), from €4,582 to €968
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,268 | €176,994 | +€24,727 | +16.2% |
| Fixed assets | 21/28 | €105,711 | €109,645 | +€3,934 | +3.7% |
| Intangible fixed assets | 21 | €0 | - | -€0 | |
| Tangible fixed assets | 22/27 | €105,711 | €109,645 | +€3,934 | +3.7% |
| Plant, machinery and equipment | 23 | €10,308 | €7,058 | -€3,250 | -31.5% |
| Furniture and vehicles | 24 | €16,267 | €36,694 | +€20,427 | +126% |
| Other tangible fixed assets | 26 | €79,136 | €65,893 | -€13,243 | -16.7% |
| Current assets | 29/58 | €46,557 | €67,349 | +€20,793 | +44.7% |
| Stocks and contracts in progress | 3 | €2,680 | €2,680 | = | 0.0% |
| Stocks | 30/36 | €2,680 | €2,680 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,076 | €49,349 | +€14,273 | +40.7% |
| Trade receivables | 40 | €34,907 | €19,195 | -€15,712 | -45.0% |
| Other amounts receivable | 41 | €169 | €30,154 | +€29,985 | +17,736% |
| Cash at bank and in hand | 54/58 | €8,473 | €13,610 | +€5,137 | +60.6% |
| Deferred charges and accrued income | 490/1 | €327 | €1,711 | +€1,384 | +423% |
| Total equity and liabilities | 10/49 | €152,268 | €176,994 | +€24,727 | +16.2% |
| Equity | 10/15 | -€84,169 | -€63,279 | +€20,890 | +24.8% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,069 | -€82,179 | +€20,890 | +20.3% |
| Amounts payable | 17/49 | €236,436 | €240,273 | +€3,837 | +1.6% |
| Amounts payable within one year | 42/48 | €236,436 | €240,110 | +€3,674 | +1.6% |
| Financial debts | 43 | €52,176 | €65,741 | +€13,565 | +26.0% |
| Credit institutions | 430/8 | €52,176 | €65,741 | +€13,565 | +26.0% |
| Trade debts | 44 | €82,004 | €122,985 | +€40,981 | +50.0% |
| Suppliers | 440/4 | €82,004 | €122,985 | +€40,981 | +50.0% |
| Taxes, remuneration and social security | 45 | €15,871 | €13,897 | -€1,974 | -12.4% |
| Taxes | 450/3 | €11,841 | €9,004 | -€2,837 | -24.0% |
| Remuneration and social security | 454/9 | €4,029 | €4,892 | +€863 | +21.4% |
| Other amounts payable | 47/48 | €86,386 | €37,488 | -€48,898 | -56.6% |
| Accrued charges and deferred income | 492/3 | - | €163 | +€163 | |
| Remuneration, social security and pensions | 62 | €26,189 | €39,094 | +€12,904 | +49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,138 | €25,068 | -€70 | -0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,150 | - | -€9,150 | |
| Other operating charges | 640/8 | €4,582 | €968 | -€3,615 | -78.9% |
| Gross operating margin | 9900 | €128,962 | €95,122 | -€33,840 | -26.2% |
| Operating profit (loss) | 9901 | €63,902 | €29,992 | -€33,910 | -53.1% |
| Financial income | 75/76B | - | €80 | +€80 | |
| Recurring financial income | 75 | - | €80 | +€80 | |
| Financial charges | 65/66B | €4,414 | €4,830 | +€416 | +9.4% |
| Recurring financial charges | 65 | €4,414 | €4,830 | +€416 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €59,487 | €25,241 | -€34,246 | -57.6% |
| Income taxes | 67/77 | €11,427 | €4,351 | -€7,076 | -61.9% |
| Profit (loss) for the period | 9904 | €48,060 | €20,890 | -€27,170 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €48,060 | €20,890 | -€27,170 | -56.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.