FairePlay: 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.
FairePlay
Largest movements
- Receivables within one year -€48,852
down €48,852 (-65.8%), from €74,231 to €25,379
of which Other amounts receivable: -€29,124
- Cash +€31,828
up €31,828 (+137%), from €23,310 to €55,138
mainly Receivables within one year (+€48,852) and Net result for the year (+€25,795)
- Tangible fixed assets -€2,542
down €2,542 (-51.6%), from €4,921 to €2,380
- Other debts -€40,274
down €40,274 (-86.1%), from €46,800 to €6,526
- Reserves +€25,795
up €25,795 (+98.9%), from €26,087 to €51,882
- Tax, wage and social debts -€3,807
down €3,807 (-39.3%), from €9,695 to €5,888
- Trade debts -€1,524
no longer reported in 2025 (was €1,524)
- Gross operating margin -€49,441
down €49,441 (-56.3%), from €87,854 to €38,413
- Taxes -€9,705
down €9,705 (-55.5%), from €17,477 to €7,772
- Financial charges -€1,141
down €1,141 (-38.4%), from €2,972 to €1,831
- Financial income -€1,042
no longer reported in 2025 (was €1,042)
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 | €103,456 | €82,897 | -€20,560 | -19.9% |
| Fixed assets | 21/28 | €4,921 | €2,380 | -€2,542 | -51.6% |
| Tangible fixed assets | 22/27 | €4,921 | €2,380 | -€2,542 | -51.6% |
| Furniture and vehicles | 24 | €4,921 | €2,380 | -€2,542 | -51.6% |
| Current assets | 29/58 | €98,535 | €80,517 | -€18,018 | -18.3% |
| Amounts receivable within one year | 40/41 | €74,231 | €25,379 | -€48,852 | -65.8% |
| Trade receivables | 40 | €42,860 | €23,132 | -€19,728 | -46.0% |
| Other amounts receivable | 41 | €31,371 | €2,247 | -€29,124 | -92.8% |
| Cash at bank and in hand | 54/58 | €23,310 | €55,138 | +€31,828 | +137% |
| Deferred charges and accrued income | 490/1 | €994 | - | -€994 | |
| Total equity and liabilities | 10/49 | €103,456 | €82,897 | -€20,560 | -19.9% |
| Equity | 10/15 | €44,687 | €70,482 | +€25,795 | +57.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,087 | €51,882 | +€25,795 | +98.9% |
| Distributable reserves | 133 | €26,087 | €51,882 | +€25,795 | +98.9% |
| Amounts payable | 17/49 | €58,770 | €12,415 | -€46,355 | -78.9% |
| Amounts payable within one year | 42/48 | €58,020 | €12,415 | -€45,605 | -78.6% |
| Trade debts | 44 | €1,524 | - | -€1,524 | |
| Suppliers | 440/4 | €1,524 | - | -€1,524 | |
| Taxes, remuneration and social security | 45 | €9,695 | €5,888 | -€3,807 | -39.3% |
| Taxes | 450/3 | €9,695 | €5,888 | -€3,807 | -39.3% |
| Other amounts payable | 47/48 | €46,800 | €6,526 | -€40,274 | -86.1% |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,252 | €2,542 | -€711 | -21.9% |
| Other operating charges | 640/8 | €711 | €474 | -€238 | -33.4% |
| Gross operating margin | 9900 | €87,854 | €38,413 | -€49,441 | -56.3% |
| Operating profit (loss) | 9901 | €83,891 | €35,398 | -€48,492 | -57.8% |
| Financial income | 75/76B | €1,042 | - | -€1,042 | |
| Recurring financial income | 75 | €1,042 | - | -€1,042 | |
| Financial charges | 65/66B | €2,972 | €1,831 | -€1,141 | -38.4% |
| Recurring financial charges | 65 | €2,972 | €1,831 | -€1,141 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €81,960 | €33,567 | -€48,393 | -59.0% |
| Income taxes | 67/77 | €17,477 | €7,772 | -€9,705 | -55.5% |
| Profit (loss) for the period | 9904 | €64,484 | €25,795 | -€38,688 | -60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,484 | €25,795 | -€38,688 | -60.0% |
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 16 October 2026 via checked.be.