FAIR GAMES: 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.
FAIR GAMES
Largest movements
- Cash +€36,717
up €36,717 (+17.2%), from €213,045 to €249,762
mainly Depreciation (+€39,163) and Net result for the year (+€6,388)
- Intangible fixed assets -€34,645
down €34,645 (-41.6%), from €83,380 to €48,735
- Receivables within one year +€8,765
up €8,765 (+4.7%), from €185,415 to €194,180
of which Trade receivables: +€9,613
- Profit (loss) carried forward +€6,388
up €6,388 (+1.4%), from €471,633 to €478,021
- Turnover -€134,482
down €134,482 (-72.0%), from €186,695 to €52,213
- Gross operating margin -€113,413
down €113,413 (-65.8%), from €172,432 to €59,019
- Other operating charges -€37,841
down €37,841 (-73.8%), from €51,309 to €13,468
- Taxes -€18,834
no longer reported in 2025 (was €18,834)
- Purchases and services -€11,069
down €11,069 (-77.6%), from €14,263 to €3,194
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 | €511,871 | €518,190 | +€6,319 | +1.2% |
| Fixed assets | 21/28 | €112,502 | €73,339 | -€39,163 | -34.8% |
| Intangible fixed assets | 21 | €83,380 | €48,735 | -€34,645 | -41.6% |
| Tangible fixed assets | 22/27 | €16,622 | €12,104 | -€4,518 | -27.2% |
| Furniture and vehicles | 24 | €16,622 | €12,104 | -€4,518 | -27.2% |
| Financial fixed assets | 28 | €12,500 | €12,500 | = | 0.0% |
| Current assets | 29/58 | €399,369 | €444,851 | +€45,482 | +11.4% |
| Amounts receivable within one year | 40/41 | €185,415 | €194,180 | +€8,765 | +4.7% |
| Trade receivables | 40 | €23,350 | €32,963 | +€9,613 | +41.2% |
| Other amounts receivable | 41 | €162,065 | €161,217 | -€848 | -0.5% |
| Cash at bank and in hand | 54/58 | €213,045 | €249,762 | +€36,717 | +17.2% |
| Deferred charges and accrued income | 490/1 | €909 | €909 | = | 0.0% |
| Total equity and liabilities | 10/49 | €511,871 | €518,190 | +€6,319 | +1.2% |
| Equity | 10/15 | €490,233 | €496,621 | +€6,388 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €471,633 | €478,021 | +€6,388 | +1.4% |
| Amounts payable | 17/49 | €21,638 | €21,569 | -€69 | -0.3% |
| Amounts payable within one year | 42/48 | €21,638 | €21,569 | -€69 | -0.3% |
| Trade debts | 44 | €21,638 | €21,569 | -€69 | -0.3% |
| Suppliers | 440/4 | €21,638 | €21,569 | -€69 | -0.3% |
| Turnover | 70 | €186,695 | €52,213 | -€134,482 | -72.0% |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €14,263 | €3,194 | -€11,069 | -77.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,645 | €39,163 | +€4,518 | +13.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,518 | - | -€4,518 | |
| Other operating charges | 640/8 | €51,309 | €13,468 | -€37,841 | -73.8% |
| Gross operating margin | 9900 | €172,432 | €59,019 | -€113,413 | -65.8% |
| Operating profit (loss) | 9901 | €81,960 | €6,388 | -€75,572 | -92.2% |
| Profit (loss) for the period before taxes | 9903 | €81,960 | €6,388 | -€75,572 | -92.2% |
| Income taxes | 67/77 | €18,834 | - | -€18,834 | |
| Profit (loss) for the period | 9904 | €63,126 | €6,388 | -€56,738 | -89.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,126 | €6,388 | -€56,738 | -89.9% |
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 18 October 2026 via checked.be.