FASTsports: 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.
FASTsports
Largest movements
- Cash -€13,750
down €13,750 (-40.8%), from €33,733 to €19,983
mainly Investment in fixed assets (net) (-€15,355) and Deferred charges and accrued income (-€8,188)
- Deferred charges and accrued income +€8,188
up €8,188 (+147.6%), from €5,549 to €13,737
- Tangible fixed assets +€3,611
up €3,611 (+13.3%), from €27,233 to €30,844
of which Plant, machinery and equipment: +€3,628
- Receivables within one year +€3,547
up €3,547 (+4.2%), from €84,919 to €88,466
of which Other amounts receivable: +€4,981
- Stocks and contracts -€2,275
down €2,275 (-6.2%), from €36,947 to €34,672
- Debts after one year +€3,342
up €3,342 (+50.3%), from €6,647 to €9,989
- Current portion of long-term debt +€3,168
up €3,168 (+39.7%), from €7,976 to €11,144
- Reserves -€2,852
down €2,852 (-2.7%), from €107,560 to €104,708
of which Tax-exempt reserves: -€4,271
- Trade debts -€2,622
down €2,622 (-36.1%), from €7,255 to €4,633
- Other operating charges -€3,104
down €3,104 (-90.1%), from €3,444 to €340
- Depreciation +€3,071
up €3,071 (+35.4%), from €8,673 to €11,744
- Financial charges -€2,687
down €2,687 (-58.7%), from €4,580 to €1,893
- Gross operating margin -€2,486
down €2,486 (-21.1%), from €11,783 to €9,297
- Taxes +€1,228
up €1,228 (+47.9%), from €2,564 to €3,792
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,595 | €188,916 | -€679 | -0.4% |
| Fixed assets | 21/28 | €28,447 | €32,058 | +€3,611 | +12.7% |
| Tangible fixed assets | 22/27 | €27,233 | €30,844 | +€3,611 | +13.3% |
| Plant, machinery and equipment | 23 | €27,082 | €30,710 | +€3,628 | +13.4% |
| Furniture and vehicles | 24 | €151 | €134 | -€17 | -11.3% |
| Financial fixed assets | 28 | €1,214 | €1,214 | = | 0.0% |
| Current assets | 29/58 | €161,148 | €156,858 | -€4,290 | -2.7% |
| Stocks and contracts in progress | 3 | €36,947 | €34,672 | -€2,275 | -6.2% |
| Stocks | 30/36 | €36,947 | €34,672 | -€2,275 | -6.2% |
| Amounts receivable within one year | 40/41 | €84,919 | €88,466 | +€3,547 | +4.2% |
| Trade receivables | 40 | €4,338 | €2,904 | -€1,434 | -33.1% |
| Other amounts receivable | 41 | €80,581 | €85,562 | +€4,981 | +6.2% |
| Cash at bank and in hand | 54/58 | €33,733 | €19,983 | -€13,750 | -40.8% |
| Deferred charges and accrued income | 490/1 | €5,549 | €13,737 | +€8,188 | +147.6% |
| Total equity and liabilities | 10/49 | €189,595 | €188,916 | -€679 | -0.4% |
| Equity | 10/15 | €147,260 | €145,492 | -€1,768 | -1.2% |
| Contributions | 10/11 | €38,281 | €38,281 | = | 0.0% |
| Capital | 10 | €38,281 | €38,281 | = | 0.0% |
| Issued capital | 100 | €38,281 | €38,281 | = | 0.0% |
| Reserves | 13 | €107,560 | €104,708 | -€2,852 | -2.7% |
| Non-distributable reserves | 130/1 | €3,828 | €3,828 | = | 0.0% |
| Legal reserve | 130 | €3,828 | €3,828 | = | 0.0% |
| Tax-exempt reserves | 132 | €46,783 | €42,512 | -€4,271 | -9.1% |
| Distributable reserves | 133 | €56,949 | €58,368 | +€1,419 | +2.5% |
| Profit (loss) carried forward | 14 | €1,419 | €2,503 | +€1,084 | +76.4% |
| Provisions and deferred taxes | 16 | €15,594 | €14,171 | -€1,423 | -9.1% |
| Deferred taxes | 168 | €15,594 | €14,171 | -€1,423 | -9.1% |
| Amounts payable | 17/49 | €26,741 | €29,253 | +€2,512 | +9.4% |
| Amounts payable after more than one year | 17 | €6,647 | €9,989 | +€3,342 | +50.3% |
| Financial debts | 170/4 | €6,647 | €9,989 | +€3,342 | +50.3% |
| Amounts payable within one year | 42/48 | €20,094 | €19,264 | -€830 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €7,976 | €11,144 | +€3,168 | +39.7% |
| Trade debts | 44 | €7,255 | €4,633 | -€2,622 | -36.1% |
| Suppliers | 440/4 | €7,255 | €4,633 | -€2,622 | -36.1% |
| Taxes, remuneration and social security | 45 | €4,863 | €3,487 | -€1,376 | -28.3% |
| Taxes | 450/3 | €4,863 | €3,487 | -€1,376 | -28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,673 | €11,744 | +€3,071 | +35.4% |
| Other operating charges | 640/8 | €3,444 | €340 | -€3,104 | -90.1% |
| Gross operating margin | 9900 | €11,783 | €9,297 | -€2,486 | -21.1% |
| Operating profit (loss) | 9901 | -€334 | -€2,787 | -€2,453 | -734.4% |
| Financial income | 75/76B | €6,274 | €5,281 | -€993 | -15.8% |
| Recurring financial income | 75 | €6,274 | €5,281 | -€993 | -15.8% |
| Financial charges | 65/66B | €4,580 | €1,893 | -€2,687 | -58.7% |
| Recurring financial charges | 65 | €4,580 | €1,893 | -€2,687 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | €1,360 | €601 | -€759 | -55.8% |
| Transfer from deferred taxes | 780 | €656 | €1,423 | +€767 | +116.9% |
| Income taxes | 67/77 | €2,564 | €3,792 | +€1,228 | +47.9% |
| Profit (loss) for the period | 9904 | -€548 | -€1,768 | -€1,220 | -222.6% |
| Transfer from tax-exempt reserves | 789 | €1,967 | €4,271 | +€2,304 | +117.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,419 | €2,503 | +€1,084 | +76.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.