Exploitatie Tennisdel: 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.
Exploitatie Tennisdel
Largest movements
- Receivables within one year +€10,952
up €10,952 (+34.9%), from €31,369 to €42,321
of which Other amounts receivable: +€11,241
- Cash +€6,129
up €6,129 (+92.8%), from €6,602 to €12,731
mainly Other debts (+€5,250) and Accrued charges and deferred income (+€5,021)
- Tangible fixed assets -€2,716
down €2,716 (-7.3%), from €37,137 to €34,421
of which Furniture and vehicles: -€3,412
- Deferred charges and accrued income -€1,911
down €1,911 (-94.3%), from €2,026 to €115
- Other debts +€5,250
up €5,250 (+3.1%), from €170,230 to €175,480
- Accrued charges and deferred income +€5,021
new in 2025: €5,021
- Profit (loss) carried forward +€2,657
up €2,657 (+2.7%), from -€100,111 to -€97,454
- Trade debts -€1,232
down €1,232 (-60.1%), from €2,050 to €818
- Gross operating margin -€46,604
down €46,604 (-45.6%), from €102,118 to €55,514
- Staff costs -€11,563
down €11,563 (-20.2%), from €57,251 to €45,688
- Other operating charges -€1,573
down €1,573 (-40.2%), from €3,913 to €2,340
From the 31-12-2024 result to the 31-12-2025 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.
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,551 | €95,013 | +€11,461 | +13.7% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €39,723 | €36,317 | -€3,406 | -8.6% |
| Intangible fixed assets | 21 | €2,587 | €1,897 | -€690 | -26.7% |
| Tangible fixed assets | 22/27 | €37,137 | €34,421 | -€2,716 | -7.3% |
| Land and buildings | 22 | €28,198 | €28,198 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €904 | +€904 | |
| Furniture and vehicles | 24 | €8,731 | €5,318 | -€3,412 | -39.1% |
| Other tangible fixed assets | 26 | €208 | €0 | -€208 | -100.0% |
| Current assets | 29/58 | €43,828 | €58,695 | +€14,867 | +33.9% |
| Stocks and contracts in progress | 3 | €3,832 | €3,529 | -€303 | -7.9% |
| Stocks | 30/36 | €3,832 | €3,529 | -€303 | -7.9% |
| Amounts receivable within one year | 40/41 | €31,369 | €42,321 | +€10,952 | +34.9% |
| Trade receivables | 40 | €756 | €467 | -€289 | -38.2% |
| Other amounts receivable | 41 | €30,613 | €41,854 | +€11,241 | +36.7% |
| Cash at bank and in hand | 54/58 | €6,602 | €12,731 | +€6,129 | +92.8% |
| Deferred charges and accrued income | 490/1 | €2,026 | €115 | -€1,911 | -94.3% |
| Total equity and liabilities | 10/49 | €83,551 | €95,013 | +€11,461 | +13.7% |
| Equity | 10/15 | -€93,778 | -€91,122 | +€2,657 | +2.8% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €33 | €33 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33 | €33 | = | 0.0% |
| Reserves not available under the articles | 1311 | €33 | €33 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,111 | -€97,454 | +€2,657 | +2.7% |
| Amounts payable | 17/49 | €177,330 | €186,134 | +€8,805 | +5.0% |
| Amounts payable within one year | 42/48 | €177,330 | €181,113 | +€3,783 | +2.1% |
| Trade debts | 44 | €2,050 | €818 | -€1,232 | -60.1% |
| Suppliers | 440/4 | €2,050 | €818 | -€1,232 | -60.1% |
| Taxes, remuneration and social security | 45 | €5,050 | €4,815 | -€235 | -4.7% |
| Taxes | 450/3 | €2,336 | €2,523 | +€186 | +8.0% |
| Remuneration and social security | 454/9 | €2,714 | €2,293 | -€421 | -15.5% |
| Other amounts payable | 47/48 | €170,230 | €175,480 | +€5,250 | +3.1% |
| Accrued charges and deferred income | 492/3 | - | €5,021 | +€5,021 | |
| Remuneration, social security and pensions | 62 | €57,251 | €45,688 | -€11,563 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,502 | €3,406 | -€97 | -2.8% |
| Other operating charges | 640/8 | €3,913 | €2,340 | -€1,573 | -40.2% |
| Gross operating margin | 9900 | €102,118 | €55,514 | -€46,604 | -45.6% |
| Operating profit (loss) | 9901 | €37,452 | €4,079 | -€33,372 | -89.1% |
| Financial income | 75/76B | €658 | - | -€658 | |
| Recurring financial income | 75 | €658 | - | -€658 | |
| Financial charges | 65/66B | €2,096 | €1,423 | -€673 | -32.1% |
| Recurring financial charges | 65 | €2,096 | €1,423 | -€673 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €36,014 | €2,657 | -€33,358 | -92.6% |
| Profit (loss) for the period | 9904 | €36,014 | €2,657 | -€33,358 | -92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,014 | €2,657 | -€33,358 | -92.6% |
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 10 October 2026 via checked.be.