FULLTIME SPORT: 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.
FULLTIME SPORT
Largest movements
- Cash -€80,372
down €80,372 (-25.1%), from €320,509 to €240,137
mainly Contributions, distributions and other (-€182,000) and Debts after one year (-€88,000)
- Tangible fixed assets -€17,810
down €17,810 (-22.4%), from €79,451 to €61,641
of which Other tangible fixed assets: -€15,664
- Receivables within one year +€15,134
up €15,134 (+29.9%), from €50,565 to €65,699
of which Other amounts receivable: +€23,643
- Reserves -€182,000
down €182,000 (-19.3%), from €943,859 to €761,859
of which Distributable reserves: -€182,000
- Other debts +€140,061
new in 2026: €140,061
- Debts after one year -€88,000
no longer reported in 2026 (was €88,000)
- Trade debts +€50,218
up €50,218 (+151%), from €33,300 to €83,518
- Gross operating margin -€155,687
down €155,687 (-44.2%), from €352,592 to €196,905
- Staff costs -€36,945
down €36,945 (-16.8%), from €220,338 to €183,393
- Taxes -€23,673
down €23,673 (-89.2%), from €26,530 to €2,857
- Depreciation -€9,244
down €9,244 (-31.1%), from €29,677 to €20,433
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,125,341 | €1,046,931 | -€78,410 | -7.0% |
| Fixed assets | 21/28 | €81,401 | €63,591 | -€17,810 | -21.9% |
| Tangible fixed assets | 22/27 | €79,451 | €61,641 | -€17,810 | -22.4% |
| Plant, machinery and equipment | 23 | €8,406 | €6,260 | -€2,146 | -25.5% |
| Other tangible fixed assets | 26 | €71,045 | €55,381 | -€15,664 | -22.0% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €1,043,940 | €983,340 | -€60,600 | -5.8% |
| Stocks and contracts in progress | 3 | €663,399 | €666,535 | +€3,136 | +0.5% |
| Stocks | 30/36 | €663,399 | €666,535 | +€3,136 | +0.5% |
| Amounts receivable within one year | 40/41 | €50,565 | €65,699 | +€15,134 | +29.9% |
| Trade receivables | 40 | €31,897 | €23,388 | -€8,509 | -26.7% |
| Other amounts receivable | 41 | €18,668 | €42,311 | +€23,643 | +127% |
| Cash at bank and in hand | 54/58 | €320,509 | €240,137 | -€80,372 | -25.1% |
| Deferred charges and accrued income | 490/1 | €9,467 | €10,969 | +€1,502 | +15.9% |
| Total equity and liabilities | 10/49 | €1,125,341 | €1,046,931 | -€78,410 | -7.0% |
| Equity | 10/15 | €963,868 | €785,750 | -€178,118 | -18.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €943,859 | €761,859 | -€182,000 | -19.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €942,000 | €760,000 | -€182,000 | -19.3% |
| Profit (loss) carried forward | 14 | €1,417 | €5,299 | +€3,882 | +274% |
| Amounts payable | 17/49 | €161,473 | €261,181 | +€99,708 | +61.7% |
| Amounts payable after more than one year | 17 | €88,000 | - | -€88,000 | |
| Other amounts payable | 178/9 | €88,000 | - | -€88,000 | |
| Amounts payable within one year | 42/48 | €73,473 | €261,181 | +€187,708 | +255% |
| Current portion of amounts payable after more than one year | 42 | €22,917 | €22,917 | = | 0.0% |
| Trade debts | 44 | €33,300 | €83,518 | +€50,218 | +151% |
| Suppliers | 440/4 | €33,300 | €83,518 | +€50,218 | +151% |
| Taxes, remuneration and social security | 45 | €17,256 | €14,685 | -€2,571 | -14.9% |
| Taxes | 450/3 | €10,933 | €8,571 | -€2,362 | -21.6% |
| Remuneration and social security | 454/9 | €6,323 | €6,114 | -€209 | -3.3% |
| Other amounts payable | 47/48 | - | €140,061 | +€140,061 | |
| Non-recurring operating income | 76A | - | €13,537 | +€13,537 | |
| Remuneration, social security and pensions | 62 | €220,338 | €183,393 | -€36,945 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,677 | €20,433 | -€9,244 | -31.1% |
| Other operating charges | 640/8 | €6,293 | €5,870 | -€423 | -6.7% |
| Gross operating margin | 9900 | €352,592 | €196,905 | -€155,687 | -44.2% |
| Operating profit (loss) | 9901 | €96,284 | -€12,791 | -€109,075 | |
| Financial income | 75/76B | €26,757 | €24,684 | -€2,073 | -7.7% |
| Recurring financial income | 75 | €26,757 | €24,684 | -€2,073 | -7.7% |
| Financial charges | 65/66B | €5,758 | €5,154 | -€604 | -10.5% |
| Recurring financial charges | 65 | €5,758 | €5,154 | -€604 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €117,283 | €6,739 | -€110,544 | -94.3% |
| Income taxes | 67/77 | €26,530 | €2,857 | -€23,673 | -89.2% |
| Profit (loss) for the period | 9904 | €90,753 | €3,882 | -€86,871 | -95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €90,753 | €3,882 | -€86,871 | -95.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.