De Sportbar: 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.
De Sportbar
Largest movements
- Cash +€6,901
up €6,901 (+26.6%), from €25,991 to €32,891
mainly Net result for the year (+€10,801) and Contributions, distributions and other (+€2,000)
- Receivables within one year -€1,132
no longer reported in 2025 (was €1,132)
- Tangible fixed assets -€1,110
down €1,110 (-46.8%), from €2,369 to €1,259
of which Plant, machinery and equipment: -€674
- Reserves +€10,800
up €10,800 (+29.0%), from €37,300 to €48,100
- Tax, wage and social debts -€5,934
down €5,934 (-38.9%), from €15,252 to €9,318
of which Taxes: -€5,806
- Trade debts -€2,237
down €2,237 (-35.4%), from €6,323 to €4,086
- Contributions +€2,000
new in 2025: €2,000
- Staff costs -€14,698
down €14,698 (-83.0%), from €17,719 to €3,021
- Gross operating margin -€9,857
down €9,857 (-31.8%), from €30,964 to €21,107
- Taxes +€1,691
up €1,691 (+64.7%), from €2,614 to €4,305
- Other operating charges -€839
down €839 (-32.9%), from €2,553 to €1,713
- Financial charges +€328
up €328 (+114%), from €287 to €615
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 | €59,492 | €64,151 | +€4,659 | +7.8% |
| Fixed assets | 21/28 | €2,369 | €1,259 | -€1,110 | -46.8% |
| Tangible fixed assets | 22/27 | €2,369 | €1,259 | -€1,110 | -46.8% |
| Plant, machinery and equipment | 23 | €1,417 | €743 | -€674 | -47.6% |
| Furniture and vehicles | 24 | €952 | €516 | -€436 | -45.8% |
| Current assets | 29/58 | €57,123 | €62,891 | +€5,769 | +10.1% |
| Amounts receivable within one year | 40/41 | €1,132 | - | -€1,132 | |
| Other amounts receivable | 41 | €1,132 | - | -€1,132 | |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,991 | €32,891 | +€6,901 | +26.6% |
| Total equity and liabilities | 10/49 | €59,492 | €64,151 | +€4,659 | +7.8% |
| Equity | 10/15 | €37,917 | €50,718 | +€12,801 | +33.8% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Capital | 10 | - | €2,000 | +€2,000 | |
| Issued capital | 100 | - | €2,000 | +€2,000 | |
| Reserves | 13 | €37,300 | €48,100 | +€10,800 | +29.0% |
| Distributable reserves | 133 | €37,300 | €48,100 | +€10,800 | +29.0% |
| Profit (loss) carried forward | 14 | €617 | €618 | +€1 | +0.2% |
| Amounts payable | 17/49 | €21,575 | €13,432 | -€8,143 | -37.7% |
| Amounts payable within one year | 42/48 | €21,575 | €13,432 | -€8,143 | -37.7% |
| Trade debts | 44 | €6,323 | €4,086 | -€2,237 | -35.4% |
| Suppliers | 440/4 | €6,323 | €4,086 | -€2,237 | -35.4% |
| Taxes, remuneration and social security | 45 | €15,252 | €9,318 | -€5,934 | -38.9% |
| Taxes | 450/3 | €15,124 | €9,318 | -€5,806 | -38.4% |
| Remuneration and social security | 454/9 | €128 | - | -€128 | |
| Other amounts payable | 47/48 | - | €28 | +€28 | |
| Remuneration, social security and pensions | 62 | €17,719 | €3,021 | -€14,698 | -83.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,110 | €1,110 | = | 0.0% |
| Other operating charges | 640/8 | €2,553 | €1,713 | -€839 | -32.9% |
| Gross operating margin | 9900 | €30,964 | €21,107 | -€9,857 | -31.8% |
| Operating profit (loss) | 9901 | €9,583 | €15,263 | +€5,681 | +59.3% |
| Financial income | 75/76B | €249 | €458 | +€209 | +83.9% |
| Recurring financial income | 75 | €249 | €458 | +€209 | +83.9% |
| Financial charges | 65/66B | €287 | €615 | +€328 | +114% |
| Recurring financial charges | 65 | €287 | €615 | +€328 | +114% |
| Profit (loss) for the period before taxes | 9903 | €9,545 | €15,106 | +€5,561 | +58.3% |
| Income taxes | 67/77 | €2,614 | €4,305 | +€1,691 | +64.7% |
| Profit (loss) for the period | 9904 | €6,931 | €10,801 | +€3,871 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,931 | €10,801 | +€3,871 | +55.8% |
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 24 October 2026 via checked.be.