DAVID LLOYD LEISURE OPERATIONS: what changed
What changed
DAVID LLOYD LEISURE OPERATIONS
NACE 93.110, Operation of sports facilities
filed annual accounts (NBB)
Net result for the year
€904,583
2024 · €1.2m-€260,454
Equity
€8.0m
2024 · €7.1m+€904,583
Cash
€580,685
2024 · €458,502+€122,183
Balance sheet total
€23.4m
2024 · €23.7m-€315,173
Largest movements
Assets
- Tangible fixed assets -€789,124
down €789,124 (-7.9%), from €10.0m to €9.2m
of which Plant, machinery and equipment: -€2.0m
- Deferred charges and accrued income +€342,615
up €342,615 (+41.7%), from €821,758 to €1.2m
Equity and liabilities
- Other debts -€1.4m
down €1.4m (-11.2%), from €12.8m to €11.3m
- Profit (loss) carried forward +€904,583
up €904,583 (+12.9%), from €7.0m to €7.9m
- Trade debts +€877,191
up €877,191 (+92.0%), from €953,460 to €1.8m
- Accrued charges and deferred income -€417,082
down €417,082 (-18.4%), from €2.3m to €1.9m
- Tax, wage and social debts -€253,440
down €253,440 (-38.6%), from €656,342 to €402,901
of which Taxes: -€137,234
Income statement
- Other operating income +€2.7m
up €2.7m (+3,409%), from €79,594 to €2.8m
- Depreciation +€1.4m
up €1.4m (+123%), from €1.1m to €2.5m
- Staff costs +€684,545
up €684,545 (+15.9%), from €4.3m to €5.0m
- Services and other goods +€552,478
up €552,478 (+4.1%), from €13.6m to €14.2m
- Turnover -€359,460
down €359,460 (-1.7%), from €21.2m to €20.8m
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.
Result 2024
€1.2m
Turnover
-€359,460
Other operating income
+€2.7m
Goods and materials
+€256
Services and other goods
-€552,478
Staff costs
-€684,545
Depreciation
-€1.4m
Write-downs
-€384
Other operating items
-€12,482
Financial income
+€4,430
Financial charges
-€76,019
Taxes
+€84,065
Result 2025
€904,583
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.8m
Investment
-€1.7m
Financing
€0
Cash 2024
€458,502
From operations (derived)
+€1.8m
Net result for the year
+€904,583
Depreciation
+€2.5m
Smaller working-capital items
-€9,153
Deferred charges and accrued income
-€342,615
Trade debts
+€877,191
Tax, wage and social debts
-€253,440
Other debts
-€1.4m
Accrued charges and deferred income
-€417,082
Investment (derived)
-€1.7m
Investment in fixed assets (net)
-€1.7m
Cash 2025
€580,685
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,728,251 | €23,413,078 | -€315,173 | -1.3% |
| Fixed assets | 21/28 | €21,598,703 | €20,809,580 | -€789,124 | -3.7% |
| Tangible fixed assets | 22/27 | €9,998,753 | €9,209,630 | -€789,124 | -7.9% |
| Land and buildings | 22 | €4,012,006 | €3,940,381 | -€71,625 | -1.8% |
| Plant, machinery and equipment | 23 | €5,986,748 | €3,968,839 | -€2.0m | -33.7% |
| Assets under construction and advance payments | 27 | - | €1,300,410 | +€1.3m | |
| Financial fixed assets | 28 | €11,599,950 | €11,599,950 | = | 0.0% |
| Affiliated companies | 280/1 | €11,599,950 | €11,599,950 | = | 0.0% |
| Participating interests | 280 | €11,599,950 | €11,599,950 | = | 0.0% |
| Current assets | 29/58 | €2,129,548 | €2,603,498 | +€473,950 | +22.3% |
| Stocks and contracts in progress | 3 | - | €3,859 | +€3,859 | |
| Stocks | 30/36 | - | €3,859 | +€3,859 | |
| Goods purchased for resale | 34 | - | €3,859 | +€3,859 | |
| Amounts receivable within one year | 40/41 | €849,288 | €854,582 | +€5,294 | +0.6% |
| Trade receivables | 40 | €152,069 | €116,720 | -€35,349 | -23.2% |
| Other amounts receivable | 41 | €697,219 | €737,862 | +€40,643 | +5.8% |
| Cash at bank and in hand | 54/58 | €458,502 | €580,685 | +€122,183 | +26.6% |
| Deferred charges and accrued income | 490/1 | €821,758 | €1,164,373 | +€342,615 | +41.7% |
| Total equity and liabilities | 10/49 | €23,728,251 | €23,413,078 | -€315,173 | -1.3% |
| Equity | 10/15 | €7,078,684 | €7,983,267 | +€904,583 | +12.8% |
| Contributions | 10/11 | €74,085 | €74,085 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,004,599 | €7,909,181 | +€904,583 | +12.9% |
| Amounts payable | 17/49 | €16,649,567 | €15,429,811 | -€1.2m | -7.3% |
| Amounts payable within one year | 42/48 | €14,378,566 | €13,575,893 | -€802,674 | -5.6% |
| Trade debts | 44 | €953,460 | €1,830,651 | +€877,191 | +92.0% |
| Suppliers | 440/4 | €953,460 | €1,830,651 | +€877,191 | +92.0% |
| Taxes, remuneration and social security | 45 | €656,342 | €402,901 | -€253,440 | -38.6% |
| Taxes | 450/3 | €137,234 | - | -€137,234 | |
| Remuneration and social security | 454/9 | €519,108 | €402,901 | -€116,206 | -22.4% |
| Other amounts payable | 47/48 | €12,768,765 | €11,342,340 | -€1.4m | -11.2% |
| Accrued charges and deferred income | 492/3 | €2,271,000 | €1,853,918 | -€417,082 | -18.4% |
| Operating income | 70/76A | €21,248,671 | €23,597,266 | +€2.3m | +11.1% |
| Turnover | 70 | €21,163,728 | €20,804,268 | -€359,460 | -1.7% |
| Other operating income | 74 | €79,594 | €2,792,997 | +€2.7m | +3,409% |
| Non-recurring operating income | 76A | €5,349 | - | -€5,349 | |
| Operating charges | 60/66A | €19,055,530 | €21,677,055 | +€2.6m | +13.8% |
| Goods for resale, raw materials and consumables | 60 | €559 | €303 | -€256 | -45.8% |
| Purchases | 600/8 | €559 | €303 | -€256 | -45.8% |
| Services and other goods | 61 | €13,611,104 | €14,163,582 | +€552,478 | +4.1% |
| Remuneration, social security and pensions | 62 | €4,308,128 | €4,992,673 | +€684,545 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,121,032 | €2,498,272 | +€1.4m | +123% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,707 | €15,091 | +€384 | +2.6% |
| Non-recurring operating charges | 66A | - | €7,133 | +€7,133 | |
| Operating profit (loss) | 9901 | €2,193,141 | €1,920,211 | -€272,930 | -12.4% |
| Financial income | 75/76B | €15,198 | €19,628 | +€4,430 | +29.1% |
| Recurring financial income | 75 | €15,198 | €19,628 | +€4,430 | +29.1% |
| Income from current assets | 751 | €15,086 | €19,157 | +€4,072 | +27.0% |
| Other financial income | 752/9 | €112 | €470 | +€358 | +320% |
| Financial charges | 65/66B | €523,545 | €599,563 | +€76,019 | +14.5% |
| Recurring financial charges | 65 | €523,545 | €599,563 | +€76,019 | +14.5% |
| Debt charges | 650 | €454,392 | €525,764 | +€71,371 | +15.7% |
| Other financial charges | 652/9 | €69,152 | €73,799 | +€4,647 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €1,684,794 | €1,340,276 | -€344,519 | -20.4% |
| Income taxes | 67/77 | €519,758 | €435,693 | -€84,065 | -16.2% |
| Taxes | 670/3 | €519,758 | €435,693 | -€84,065 | -16.2% |
| Profit (loss) for the period | 9904 | €1,165,036 | €904,583 | -€260,454 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,165,036 | €904,583 | -€260,454 | -22.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.