Developing Intelligence and Advice in Soccer: 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.
Developing Intelligence and Advice in Soccer
Largest movements
- Receivables after one year -€13,980
down €13,980 (-28.0%), from €50,000 to €36,020
- Receivables within one year +€13,205
up €13,205 (+248%), from €5,316 to €18,521
of which Trade receivables: +€11,041
- Tangible fixed assets +€5,760
up €5,760, from €0 to €5,760
- Deferred charges and accrued income -€3,512
down €3,512 (-100%), from €3,512 to €0
- Cash -€1,822
down €1,822 (-25.8%), from €7,064 to €5,242
mainly Receivables within one year (-€13,205) and Investment in fixed assets (net) (-€5,808)
- Other debts -€3,706
down €3,706 (-65.3%), from €5,678 to €1,971
- Trade debts +€3,654
up €3,654 (+81.1%), from €4,506 to €8,159
- Tax, wage and social debts -€3,194
down €3,194 (-44.8%), from €7,135 to €3,942
of which Taxes: -€3,194
- Reserves +€2,976
up €2,976 (+7.9%), from €37,500 to €40,476
- Gross operating margin -€51,069
down €51,069 (-80.6%), from €63,326 to €12,256
- Taxes -€13,589
down €13,589 (-84.1%), from €16,159 to €2,569
- Other operating charges +€2,367
up €2,367 (+135%), from €1,754 to €4,121
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 | €65,892 | €65,544 | -€349 | -0.5% |
| Fixed assets | 21/28 | €0 | €5,760 | +€5,760 | |
| Tangible fixed assets | 22/27 | €0 | €5,760 | +€5,760 | |
| Furniture and vehicles | 24 | €0 | €5,760 | +€5,760 | |
| Current assets | 29/58 | €65,892 | €59,784 | -€6,109 | -9.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €36,020 | -€13,980 | -28.0% |
| Other amounts receivable | 291 | €50,000 | €36,020 | -€13,980 | -28.0% |
| Amounts receivable within one year | 40/41 | €5,316 | €18,521 | +€13,205 | +248% |
| Trade receivables | 40 | €50 | €11,091 | +€11,041 | +22,082% |
| Other amounts receivable | 41 | €5,266 | €7,431 | +€2,165 | +41.1% |
| Cash at bank and in hand | 54/58 | €7,064 | €5,242 | -€1,822 | -25.8% |
| Deferred charges and accrued income | 490/1 | €3,512 | €0 | -€3,512 | -100% |
| Total equity and liabilities | 10/49 | €65,892 | €65,544 | -€349 | -0.5% |
| Equity | 10/15 | €42,563 | €45,539 | +€2,976 | +7.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €37,500 | €40,476 | +€2,976 | +7.9% |
| Distributable reserves | 133 | €37,500 | €40,476 | +€2,976 | +7.9% |
| Profit (loss) carried forward | 14 | €63 | €63 | = | 0.0% |
| Amounts payable | 17/49 | €23,329 | €20,004 | -€3,325 | -14.3% |
| Amounts payable within one year | 42/48 | €23,329 | €20,004 | -€3,325 | -14.3% |
| Financial debts | 43 | €6,011 | €5,932 | -€79 | -1.3% |
| Credit institutions | 430/8 | €6,011 | €5,932 | -€79 | -1.3% |
| Trade debts | 44 | €4,506 | €8,159 | +€3,654 | +81.1% |
| Suppliers | 440/4 | €4,506 | €8,159 | +€3,654 | +81.1% |
| Taxes, remuneration and social security | 45 | €7,135 | €3,942 | -€3,194 | -44.8% |
| Taxes | 450/3 | €7,135 | €3,942 | -€3,194 | -44.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,678 | €1,971 | -€3,706 | -65.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66 | €48 | -€18 | -26.9% |
| Other operating charges | 640/8 | €1,754 | €4,121 | +€2,367 | +135% |
| Gross operating margin | 9900 | €63,326 | €12,256 | -€51,069 | -80.6% |
| Operating profit (loss) | 9901 | €61,506 | €8,087 | -€53,419 | -86.9% |
| Financial income | 75/76B | €12 | €0 | -€12 | -100% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -100% |
| Financial charges | 65/66B | €3,088 | €2,542 | -€546 | -17.7% |
| Recurring financial charges | 65 | €3,088 | €2,542 | -€546 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €58,430 | €5,546 | -€52,884 | -90.5% |
| Income taxes | 67/77 | €16,159 | €2,569 | -€13,589 | -84.1% |
| Profit (loss) for the period | 9904 | €42,271 | €2,976 | -€39,294 | -93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,271 | €2,976 | -€39,294 | -93.0% |
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 25 October 2026 via checked.be.