DJ 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.
DJ SPORT
Largest movements
- Tangible fixed assets -€24,185
down €24,185 (-24.2%), from €100,026 to €75,841
- Receivables within one year +€11,939
up €11,939 (+50.9%), from €23,444 to €35,383
of which Other amounts receivable: +€12,916
- Stocks and contracts +€5,021
up €5,021 (+100%), from €5,018 to €10,038
- Deferred charges and accrued income -€3,748
down €3,748 (-56.5%), from €6,630 to €2,882
- Reserves +€25,098
up €25,098 (+37.8%), from €66,373 to €91,471
- Debts after one year -€10,906
down €10,906 (-25.5%), from €42,822 to €31,916
- Other debts -€10,460
down €10,460 (-92.6%), from €11,293 to €833
- Short-term financial debts -€9,926
down €9,926 (-54.6%), from €18,194 to €8,268
- Tax, wage and social debts -€3,706
down €3,706 (-100%), from €3,706 to €0
- Gross operating margin -€16,985
down €16,985 (-20.0%), from €85,127 to €68,142
- Taxes -€6,755
down €6,755 (-36.1%), from €18,706 to €11,950
- Depreciation +€6,428
up €6,428 (+36.2%), from €17,756 to €24,185
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 | €176,193 | €165,153 | -€11,040 | -6.3% |
| Fixed assets | 21/28 | €101,076 | €76,891 | -€24,185 | -23.9% |
| Tangible fixed assets | 22/27 | €100,026 | €75,841 | -€24,185 | -24.2% |
| Plant, machinery and equipment | 23 | €1,692 | €1,201 | -€491 | -29.0% |
| Furniture and vehicles | 24 | €19,515 | €11,907 | -€7,608 | -39.0% |
| Leasing and similar rights | 25 | €52,292 | €40,510 | -€11,782 | -22.5% |
| Other tangible fixed assets | 26 | €26,527 | €22,223 | -€4,304 | -16.2% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €75,117 | €88,262 | +€13,145 | +17.5% |
| Stocks and contracts in progress | 3 | €5,018 | €10,038 | +€5,021 | +100% |
| Stocks | 30/36 | €5,018 | €10,038 | +€5,021 | +100% |
| Amounts receivable within one year | 40/41 | €23,444 | €35,383 | +€11,939 | +50.9% |
| Trade receivables | 40 | €11,979 | €11,003 | -€976 | -8.2% |
| Other amounts receivable | 41 | €11,465 | €24,380 | +€12,916 | +113% |
| Cash at bank and in hand | 54/58 | €40,026 | €39,959 | -€68 | -0.2% |
| Deferred charges and accrued income | 490/1 | €6,630 | €2,882 | -€3,748 | -56.5% |
| Total equity and liabilities | 10/49 | €176,193 | €165,153 | -€11,040 | -6.3% |
| Equity | 10/15 | €84,973 | €110,071 | +€25,098 | +29.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,373 | €91,471 | +€25,098 | +37.8% |
| Distributable reserves | 133 | €66,373 | €91,471 | +€25,098 | +37.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €91,220 | €55,082 | -€36,138 | -39.6% |
| Amounts payable after more than one year | 17 | €42,822 | €31,916 | -€10,906 | -25.5% |
| Financial debts | 170/4 | €42,822 | €31,916 | -€10,906 | -25.5% |
| Amounts payable within one year | 42/48 | €48,398 | €23,166 | -€25,232 | -52.1% |
| Current portion of amounts payable after more than one year | 42 | €10,323 | €10,906 | +€584 | +5.7% |
| Financial debts | 43 | €18,194 | €8,268 | -€9,926 | -54.6% |
| Credit institutions | 430/8 | €18,194 | €8,268 | -€9,926 | -54.6% |
| Trade debts | 44 | €4,883 | €3,159 | -€1,724 | -35.3% |
| Suppliers | 440/4 | €4,883 | €3,159 | -€1,724 | -35.3% |
| Taxes, remuneration and social security | 45 | €3,706 | €0 | -€3,706 | -100% |
| Taxes | 450/3 | €3,706 | €0 | -€3,706 | -100% |
| Other amounts payable | 47/48 | €11,293 | €833 | -€10,460 | -92.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,756 | €24,185 | +€6,428 | +36.2% |
| Other operating charges | 640/8 | €1,028 | €1,484 | +€455 | +44.3% |
| Gross operating margin | 9900 | €85,127 | €68,142 | -€16,985 | -20.0% |
| Operating profit (loss) | 9901 | €66,342 | €42,474 | -€23,869 | -36.0% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.2% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.2% |
| Financial charges | 65/66B | €4,165 | €4,593 | +€428 | +10.3% |
| Recurring financial charges | 65 | €4,165 | €4,593 | +€428 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €62,183 | €37,881 | -€24,302 | -39.1% |
| Income taxes | 67/77 | €18,706 | €11,950 | -€6,755 | -36.1% |
| Profit (loss) for the period | 9904 | €43,477 | €25,931 | -€17,546 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,477 | €25,931 | -€17,546 | -40.4% |
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 30 October 2026 via checked.be.