HOTSPORTSHOP: 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.
HOTSPORTSHOP
Largest movements
- Stocks and contracts +€185,067
up €185,067 (+39.7%), from €465,898 to €650,964
- Receivables within one year -€127,226
down €127,226 (-84.2%), from €151,046 to €23,821
of which Trade receivables: -€127,224
- Tangible fixed assets -€14,589
down €14,589 (-22.6%), from €64,430 to €49,841
of which Leasing and similar rights: -€8,195
- Cash +€8,053
up €8,053 (+55.4%), from €14,537 to €22,590
mainly Receivables within one year (+€127,226) and Trade debts (+€85,560)
- Advances received -€108,835
no longer reported in 2025 (was €108,835)
- Trade debts +€85,560
up €85,560 (+139%), from €61,647 to €147,207
- Other debts +€38,037
up €38,037 (+17.3%), from €220,373 to €258,410
- Reserves +€34,772
up €34,772 (+24.7%), from €140,688 to €175,459
- Tax, wage and social debts +€12,157
up €12,157 (+16.9%), from €71,787 to €83,943
of which Taxes: +€11,287
- Depreciation +€8,429
up €8,429 (+97.7%), from €8,627 to €17,056
- Taxes -€4,590
down €4,590 (-20.9%), from €21,934 to €17,344
- Financial charges +€3,449
up €3,449 (+71.2%), from €4,846 to €8,295
- Financial income +€2,962
up €2,962 (+4,599%), from €64 to €3,026
- Other operating charges -€2,362
down €2,362 (-22.6%), from €10,444 to €8,082
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 | €697,033 | €748,347 | +€51,313 | +7.4% |
| Fixed assets | 21/28 | €64,430 | €49,841 | -€14,589 | -22.6% |
| Tangible fixed assets | 22/27 | €64,430 | €49,841 | -€14,589 | -22.6% |
| Plant, machinery and equipment | 23 | €15,166 | €8,772 | -€6,394 | -42.2% |
| Leasing and similar rights | 25 | €49,264 | €41,069 | -€8,195 | -16.6% |
| Current assets | 29/58 | €632,604 | €698,506 | +€65,902 | +10.4% |
| Stocks and contracts in progress | 3 | €465,898 | €650,964 | +€185,067 | +39.7% |
| Stocks | 30/36 | €465,898 | €650,964 | +€185,067 | +39.7% |
| Amounts receivable within one year | 40/41 | €151,046 | €23,821 | -€127,226 | -84.2% |
| Trade receivables | 40 | €150,994 | €23,769 | -€127,224 | -84.3% |
| Other amounts receivable | 41 | €52 | €51 | -€1 | -2.2% |
| Cash at bank and in hand | 54/58 | €14,537 | €22,590 | +€8,053 | +55.4% |
| Deferred charges and accrued income | 490/1 | €1,123 | €1,131 | +€7 | +0.7% |
| Total equity and liabilities | 10/49 | €697,033 | €748,347 | +€51,313 | +7.4% |
| Equity | 10/15 | €147,088 | €186,859 | +€39,772 | +27.0% |
| Contributions | 10/11 | €6,400 | €11,400 | +€5,000 | +78.1% |
| Reserves | 13 | €140,688 | €175,459 | +€34,772 | +24.7% |
| Distributable reserves | 133 | €140,688 | €175,459 | +€34,772 | +24.7% |
| Amounts payable | 17/49 | €549,946 | €561,487 | +€11,541 | +2.1% |
| Amounts payable after more than one year | 17 | €41,461 | €31,201 | -€10,259 | -24.7% |
| Financial debts | 170/4 | €41,461 | €31,201 | -€10,259 | -24.7% |
| Amounts payable within one year | 42/48 | €508,485 | €529,511 | +€21,026 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €18,472 | €12,437 | -€6,034 | -32.7% |
| Financial debts | 43 | €27,373 | €27,513 | +€141 | +0.5% |
| Credit institutions | 430/8 | €27,373 | €27,513 | +€141 | +0.5% |
| Trade debts | 44 | €61,647 | €147,207 | +€85,560 | +139% |
| Suppliers | 440/4 | €61,647 | €147,207 | +€85,560 | +139% |
| Advances received on contracts in progress | 46 | €108,835 | - | -€108,835 | |
| Taxes, remuneration and social security | 45 | €71,787 | €83,943 | +€12,157 | +16.9% |
| Taxes | 450/3 | €71,787 | €83,073 | +€11,287 | +15.7% |
| Remuneration and social security | 454/9 | - | €870 | +€870 | |
| Other amounts payable | 47/48 | €220,373 | €258,410 | +€38,037 | +17.3% |
| Accrued charges and deferred income | 492/3 | - | €775 | +€775 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,627 | €17,056 | +€8,429 | +97.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €244 | +€244 | |
| Other operating charges | 640/8 | €10,444 | €8,082 | -€2,362 | -22.6% |
| Gross operating margin | 9900 | €83,389 | €82,767 | -€622 | -0.7% |
| Operating profit (loss) | 9901 | €64,318 | €57,385 | -€6,933 | -10.8% |
| Financial income | 75/76B | €64 | €3,026 | +€2,962 | +4,599% |
| Recurring financial income | 75 | €64 | €3,026 | +€2,962 | +4,599% |
| Financial charges | 65/66B | €4,846 | €8,295 | +€3,449 | +71.2% |
| Recurring financial charges | 65 | €4,846 | €8,295 | +€3,449 | +71.2% |
| Profit (loss) for the period before taxes | 9903 | €59,537 | €52,116 | -€7,421 | -12.5% |
| Income taxes | 67/77 | €21,934 | €17,344 | -€4,590 | -20.9% |
| Profit (loss) for the period | 9904 | €37,603 | €34,772 | -€2,831 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,603 | €34,772 | -€2,831 | -7.5% |
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 21 October 2026 via checked.be.