ELITE ATHLETES TRAINING FACILITY: 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.
ELITE ATHLETES TRAINING FACILITY
Largest movements
- Deferred charges and accrued income -€8,501
no longer reported in 2025 (was €8,501)
- Tangible fixed assets -€4,287
down €4,287 (-60.1%), from €7,128 to €2,841
of which Other tangible fixed assets: -€3,673
- Receivables within one year -€2,152
down €2,152 (-69.2%), from €3,109 to €958
of which Trade receivables: -€1,851
- Profit (loss) carried forward -€6,108
down €6,108 (-327%), from -€1,868 to -€7,975
- Advances received -€5,808
no longer reported in 2025 (was €5,808)
- Tax, wage and social debts -€1,072
down €1,072 (-28.8%), from €3,716 to €2,645
- Trade debts -€930
down €930 (-44.8%), from €2,073 to €1,144
- Other debts -€908
down €908 (-32.7%), from €2,778 to €1,870
- Gross operating margin -€5,873
down €5,873 (-92.5%), from €6,350 to €477
- Other operating charges +€990
up €990 (+103%), from €965 to €1,954
- Financial charges -€169
down €169 (-33.0%), from €512 to €343
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 | €20,784 | €5,743 | -€15,041 | -72.4% |
| Fixed assets | 21/28 | €7,128 | €2,841 | -€4,287 | -60.1% |
| Tangible fixed assets | 22/27 | €7,128 | €2,841 | -€4,287 | -60.1% |
| Plant, machinery and equipment | 23 | €276 | €103 | -€173 | -62.7% |
| Furniture and vehicles | 24 | €441 | - | -€441 | |
| Other tangible fixed assets | 26 | €6,411 | €2,738 | -€3,673 | -57.3% |
| Current assets | 29/58 | €13,655 | €2,901 | -€10,754 | -78.8% |
| Amounts receivable within one year | 40/41 | €3,109 | €958 | -€2,152 | -69.2% |
| Trade receivables | 40 | €2,809 | €958 | -€1,851 | -65.9% |
| Other amounts receivable | 41 | €300 | - | -€300 | |
| Cash at bank and in hand | 54/58 | €2,045 | €1,944 | -€101 | -4.9% |
| Deferred charges and accrued income | 490/1 | €8,501 | - | -€8,501 | |
| Total equity and liabilities | 10/49 | €20,784 | €5,743 | -€15,041 | -72.4% |
| Equity | 10/15 | €6,192 | €85 | -€6,108 | -98.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,868 | -€7,975 | -€6,108 | -327% |
| Amounts payable | 17/49 | €14,592 | €5,658 | -€8,933 | -61.2% |
| Amounts payable within one year | 42/48 | €14,592 | €5,658 | -€8,933 | -61.2% |
| Current portion of amounts payable after more than one year | 42 | €216 | - | -€216 | |
| Trade debts | 44 | €2,073 | €1,144 | -€930 | -44.8% |
| Suppliers | 440/4 | €2,073 | €1,144 | -€930 | -44.8% |
| Advances received on contracts in progress | 46 | €5,808 | - | -€5,808 | |
| Taxes, remuneration and social security | 45 | €3,716 | €2,645 | -€1,072 | -28.8% |
| Taxes | 450/3 | €3,716 | €2,645 | -€1,072 | -28.8% |
| Other amounts payable | 47/48 | €2,778 | €1,870 | -€908 | -32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,318 | €4,287 | -€31 | -0.7% |
| Other operating charges | 640/8 | €965 | €1,954 | +€990 | +103% |
| Gross operating margin | 9900 | €6,350 | €477 | -€5,873 | -92.5% |
| Operating profit (loss) | 9901 | €1,067 | -€5,765 | -€6,832 | |
| Financial charges | 65/66B | €512 | €343 | -€169 | -33.0% |
| Recurring financial charges | 65 | €512 | €343 | -€169 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €555 | -€6,108 | -€6,663 | |
| Profit (loss) for the period | 9904 | €555 | -€6,108 | -€6,663 | |
| Profit (loss) for the period to be appropriated | 9905 | €555 | -€6,108 | -€6,663 |
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.