Het Sportburo: what changed
Het Sportburo
Largest movements
- Receivables within one year +€34,342
up €34,342 (+25.5%), from €134,427 to €168,770
of which Other amounts receivable: +€25,312
- Cash -€8,492
down €8,492 (-10.7%), from €79,653 to €71,161
mainly Receivables within one year (-€34,342) and Trade debts (-€18,674)
- Deferred charges and accrued income -€5,480
down €5,480 (-33.7%), from €16,243 to €10,763
- Financial fixed assets -€4,500
down €4,500 (-99.7%), from €4,515 to €15
- Tangible fixed assets -€3,966
down €3,966 (-56.7%), from €6,993 to €3,027
of which Plant, machinery and equipment: -€2,307
- Profit (loss) carried forward +€39,186
up €39,186 (+34.0%), from €115,292 to €154,479
- Trade debts -€18,674
down €18,674 (-33.1%), from €56,414 to €37,740
- Tax, wage and social debts -€8,171
down €8,171 (-16.6%), from €49,131 to €40,960
of which Remuneration and social security: -€8,018
- Staff costs -€14,967
down €14,967 (-7.2%), from €209,006 to €194,039
- Taxes +€12,461
up €12,461 (+2,596%), from €480 to €12,941
- Gross operating margin +€10,374
up €10,374 (+4.3%), from €239,459 to €249,833
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €241,831 | €253,736 | +€11,904 | +4.9% |
| Fixed assets | 21/28 | €11,508 | €3,042 | -€8,466 | -73.6% |
| Tangible fixed assets | 22/27 | €6,993 | €3,027 | -€3,966 | -56.7% |
| Plant, machinery and equipment | 23 | €4,621 | €2,314 | -€2,307 | -49.9% |
| Furniture and vehicles | 24 | €1,119 | €0 | -€1,119 | -100% |
| Other tangible fixed assets | 26 | €1,253 | €713 | -€540 | -43.1% |
| Financial fixed assets | 28 | €4,515 | €15 | -€4,500 | -99.7% |
| Current assets | 29/58 | €230,324 | €250,694 | +€20,371 | +8.8% |
| Amounts receivable within one year | 40/41 | €134,427 | €168,770 | +€34,342 | +25.5% |
| Trade receivables | 40 | €97,635 | €106,666 | +€9,030 | +9.2% |
| Other amounts receivable | 41 | €36,792 | €62,104 | +€25,312 | +68.8% |
| Cash at bank and in hand | 54/58 | €79,653 | €71,161 | -€8,492 | -10.7% |
| Deferred charges and accrued income | 490/1 | €16,243 | €10,763 | -€5,480 | -33.7% |
| Total equity and liabilities | 10/49 | €241,831 | €253,736 | +€11,904 | +4.9% |
| Equity | 10/15 | €135,697 | €174,884 | +€39,186 | +28.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,292 | €154,479 | +€39,186 | +34.0% |
| Amounts payable | 17/49 | €106,134 | €78,852 | -€27,282 | -25.7% |
| Amounts payable after more than one year | 17 | €50 | €0 | -€50 | -100% |
| Financial debts | 170/4 | €50 | €0 | -€50 | -100% |
| Amounts payable within one year | 42/48 | €105,545 | €78,700 | -€26,845 | -25.4% |
| Trade debts | 44 | €56,414 | €37,740 | -€18,674 | -33.1% |
| Suppliers | 440/4 | €56,414 | €37,740 | -€18,674 | -33.1% |
| Taxes, remuneration and social security | 45 | €49,131 | €40,960 | -€8,171 | -16.6% |
| Taxes | 450/3 | €22,439 | €22,287 | -€153 | -0.7% |
| Remuneration and social security | 454/9 | €26,692 | €18,673 | -€8,018 | -30.0% |
| Accrued charges and deferred income | 492/3 | €539 | €153 | -€387 | -71.7% |
| Remuneration, social security and pensions | 62 | €209,006 | €194,039 | -€14,967 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,220 | €3,966 | -€1,253 | -24.0% |
| Other operating charges | 640/8 | €2,889 | €716 | -€2,173 | -75.2% |
| Gross operating margin | 9900 | €239,459 | €249,833 | +€10,374 | +4.3% |
| Operating profit (loss) | 9901 | €22,344 | €51,111 | +€28,767 | +129% |
| Financial income | 75/76B | €837 | €2,227 | +€1,390 | +166% |
| Recurring financial income | 75 | €837 | €2,227 | +€1,390 | +166% |
| Financial charges | 65/66B | €915 | €1,211 | +€296 | +32.3% |
| Recurring financial charges | 65 | €915 | €1,211 | +€296 | +32.3% |
| Profit (loss) for the period before taxes | 9903 | €22,266 | €52,127 | +€29,861 | +134% |
| Income taxes | 67/77 | €480 | €12,941 | +€12,461 | +2,596% |
| Profit (loss) for the period | 9904 | €21,786 | €39,186 | +€17,400 | +79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,786 | €39,186 | +€17,400 | +79.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.