GENERAL 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.
GENERAL SPORT
Largest movements
- Cash -€30,312
down €30,312 (-12.4%), from €244,091 to €213,779
mainly Contributions, distributions and other (-€46,880) and Investment in fixed assets (net) (-€32,412)
- Tangible fixed assets -€13,742
down €13,742 (-5.3%), from €261,608 to €247,866
of which Land and buildings: -€8,175
- Receivables within one year -€5,306
down €5,306 (-22.4%), from €23,677 to €18,371
of which Trade receivables: -€3,918
- Reserves -€46,587
down €46,587 (-27.8%), from €167,652 to €121,064
of which Distributable reserves: -€41,701
- Other debts -€5,662
down €5,662 (-33.0%), from €17,165 to €11,504
- Depreciation +€11,725
up €11,725 (+34.1%), from €34,428 to €46,153
- Gross operating margin +€11,657
up €11,657 (+22.5%), from €51,921 to €63,578
- Taxes -€2,536
down €2,536 (-41.9%), from €6,052 to €3,516
- Other operating charges +€1,830
up €1,830 (+25.8%), from €7,093 to €8,923
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 | €529,535 | €481,868 | -€47,666 | -9.0% |
| Fixed assets | 21/28 | €261,768 | €248,026 | -€13,742 | -5.2% |
| Tangible fixed assets | 22/27 | €261,608 | €247,866 | -€13,742 | -5.3% |
| Land and buildings | 22 | €132,186 | €124,011 | -€8,175 | -6.2% |
| Plant, machinery and equipment | 23 | €1,071 | €593 | -€478 | -44.6% |
| Furniture and vehicles | 24 | €128,351 | €123,262 | -€5,089 | -4.0% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €267,767 | €233,842 | -€33,925 | -12.7% |
| Amounts receivable within one year | 40/41 | €23,677 | €18,371 | -€5,306 | -22.4% |
| Trade receivables | 40 | €15,189 | €11,271 | -€3,918 | -25.8% |
| Other amounts receivable | 41 | €8,488 | €7,100 | -€1,388 | -16.4% |
| Cash at bank and in hand | 54/58 | €244,091 | €213,779 | -€30,312 | -12.4% |
| Deferred charges and accrued income | 490/1 | - | €1,693 | +€1,693 | |
| Total equity and liabilities | 10/49 | €529,535 | €481,868 | -€47,666 | -9.0% |
| Equity | 10/15 | €492,362 | €445,775 | -€46,587 | -9.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €167,652 | €121,064 | -€46,587 | -27.8% |
| Tax-exempt reserves | 132 | €4,887 | - | -€4,887 | |
| Distributable reserves | 133 | €162,765 | €121,064 | -€41,701 | -25.6% |
| Profit (loss) carried forward | 14 | €299,921 | €299,921 | = | 0.0% |
| Amounts payable | 17/49 | €37,172 | €36,094 | -€1,079 | -2.9% |
| Amounts payable after more than one year | 17 | €16,500 | €16,500 | = | 0.0% |
| Other amounts payable | 178/9 | €16,500 | €16,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,672 | €19,594 | -€1,079 | -5.2% |
| Trade debts | 44 | €2,580 | €4,399 | +€1,819 | +70.5% |
| Suppliers | 440/4 | €2,580 | €4,399 | +€1,819 | +70.5% |
| Taxes, remuneration and social security | 45 | €927 | €3,691 | +€2,764 | +298% |
| Taxes | 450/3 | €927 | €3,691 | +€2,764 | +298% |
| Other amounts payable | 47/48 | €17,165 | €11,504 | -€5,662 | -33.0% |
| Non-recurring operating income | 76A | €3,955 | - | -€3,955 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,428 | €46,153 | +€11,725 | +34.1% |
| Other operating charges | 640/8 | €7,093 | €8,923 | +€1,830 | +25.8% |
| Non-recurring operating charges | 66A | - | €4,258 | +€4,258 | |
| Gross operating margin | 9900 | €51,921 | €63,578 | +€11,657 | +22.5% |
| Operating profit (loss) | 9901 | €10,400 | €4,245 | -€6,155 | -59.2% |
| Financial income | 75/76B | €136 | €5 | -€131 | -96.3% |
| Recurring financial income | 75 | €136 | €5 | -€131 | -96.3% |
| Financial charges | 65/66B | €97 | €442 | +€344 | +354% |
| Recurring financial charges | 65 | €97 | €442 | +€344 | +354% |
| Profit (loss) for the period before taxes | 9903 | €10,439 | €3,808 | -€6,631 | -63.5% |
| Income taxes | 67/77 | €6,052 | €3,516 | -€2,536 | -41.9% |
| Profit (loss) for the period | 9904 | €4,387 | €292 | -€4,095 | -93.3% |
| Transfer from tax-exempt reserves | 789 | €4,887 | €4,887 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,274 | €5,179 | -€4,095 | -44.2% |
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 31 October 2026 via checked.be.