IPPON SPORT: what changed
What changed
IPPON SPORT
NACE 47.639, Retail sale of other sporting goods
filed annual accounts (NBB)
Net result for the year
€4,227
2024 · €4,646-€419
Equity
€65,636
2024 · €61,409+€4,227
Cash
€10,039
2024 · €9,721+€318
Balance sheet total
€167,475
2024 · €187,789-€20,314
Largest movements
Assets
- Stocks and contracts -€13,711
down €13,711 (-10.0%), from €136,557 to €122,846
- Tangible fixed assets -€4,039
down €4,039 (-59.1%), from €6,833 to €2,794
of which Furniture and vehicles: -€4,324
- Intangible fixed assets -€3,343
down €3,343 (-15.1%), from €22,184 to €18,841
Equity and liabilities
- Short-term financial debts -€22,807
down €22,807 (-71.4%), from €31,941 to €9,134
- Reserves +€4,227
up €4,227 (+9.9%), from €42,809 to €47,036
of which Distributable reserves: +€4,227
- Current portion of long-term debt -€3,566
no longer reported in 2025 (was €3,566)
Income statement
- Financial income -€5,359
down €5,359 (-97.1%), from €5,518 to €159
- Gross operating margin +€4,864
up €4,864 (+7.5%), from €65,197 to €70,061
- Financial charges -€4,011
down €4,011 (-35.1%), from €11,420 to €7,409
- Staff costs +€2,242
up €2,242 (+5.2%), from €43,022 to €45,264
- Depreciation +€1,192
up €1,192 (+17.5%), from €6,825 to €8,017
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.
Result 2024
€4,646
Gross operating margin
+€4,864
Staff costs
-€2,242
Depreciation
-€1,192
Other operating charges
+€518
Financial income
-€5,359
Financial charges
+€4,011
Taxes
-€1,019
Result 2025
€4,227
raises the resultlowers the result
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.
From operations
+€27,081
Investment
-€390
Financing
-€26,373
Cash 2024
€9,721
From operations (derived)
+€27,081
Net result for the year
+€4,227
Depreciation
+€8,017
Stocks and contracts
+€13,711
Receivables within one year
-€148
Deferred charges and accrued income
-€558
Trade debts
+€104
Tax, wage and social debts
+€1,590
Other debts
+€138
Investment (derived)
-€390
Investment in fixed assets (net)
-€390
Financing
-€26,373
Current portion of long-term debt
-€3,566
Short-term financial debts
-€22,807
Cash 2025
€10,039
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,789 | €167,475 | -€20,314 | -10.8% |
| Formation expenses | 20 | €1,042 | €797 | -€245 | -23.5% |
| Fixed assets | 21/28 | €30,285 | €22,903 | -€7,382 | -24.4% |
| Intangible fixed assets | 21 | €22,184 | €18,841 | -€3,343 | -15.1% |
| Tangible fixed assets | 22/27 | €6,833 | €2,794 | -€4,039 | -59.1% |
| Plant, machinery and equipment | 23 | €393 | €678 | +€285 | +72.5% |
| Furniture and vehicles | 24 | €6,440 | €2,116 | -€4,324 | -67.1% |
| Financial fixed assets | 28 | €1,268 | €1,268 | = | 0.0% |
| Current assets | 29/58 | €156,462 | €143,775 | -€12,687 | -8.1% |
| Stocks and contracts in progress | 3 | €136,557 | €122,846 | -€13,711 | -10.0% |
| Stocks | 30/36 | €136,557 | €122,846 | -€13,711 | -10.0% |
| Amounts receivable within one year | 40/41 | €7,735 | €7,883 | +€148 | +1.9% |
| Trade receivables | 40 | €6,677 | €6,803 | +€126 | +1.9% |
| Other amounts receivable | 41 | €1,058 | €1,080 | +€22 | +2.1% |
| Cash at bank and in hand | 54/58 | €9,721 | €10,039 | +€318 | +3.3% |
| Deferred charges and accrued income | 490/1 | €2,449 | €3,007 | +€558 | +22.8% |
| Total equity and liabilities | 10/49 | €187,789 | €167,475 | -€20,314 | -10.8% |
| Equity | 10/15 | €61,409 | €65,636 | +€4,227 | +6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,809 | €47,036 | +€4,227 | +9.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,949 | €45,176 | +€4,227 | +10.3% |
| Amounts payable | 17/49 | €126,380 | €101,839 | -€24,541 | -19.4% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €76,380 | €51,839 | -€24,541 | -32.1% |
| Current portion of amounts payable after more than one year | 42 | €3,566 | - | -€3,566 | |
| Financial debts | 43 | €31,941 | €9,134 | -€22,807 | -71.4% |
| Credit institutions | 430/8 | €31,941 | €9,134 | -€22,807 | -71.4% |
| Trade debts | 44 | €30,954 | €31,058 | +€104 | +0.3% |
| Suppliers | 440/4 | €30,954 | €31,058 | +€104 | +0.3% |
| Taxes, remuneration and social security | 45 | €9,712 | €11,302 | +€1,590 | +16.4% |
| Taxes | 450/3 | €7,001 | €8,491 | +€1,490 | +21.3% |
| Remuneration and social security | 454/9 | €2,711 | €2,811 | +€100 | +3.7% |
| Other amounts payable | 47/48 | €207 | €345 | +€138 | +66.7% |
| Remuneration, social security and pensions | 62 | €43,022 | €45,264 | +€2,242 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,825 | €8,017 | +€1,192 | +17.5% |
| Other operating charges | 640/8 | €2,241 | €1,723 | -€518 | -23.1% |
| Gross operating margin | 9900 | €65,197 | €70,061 | +€4,864 | +7.5% |
| Operating profit (loss) | 9901 | €13,109 | €15,057 | +€1,948 | +14.9% |
| Financial income | 75/76B | €5,518 | €159 | -€5,359 | -97.1% |
| Recurring financial income | 75 | €5,518 | €159 | -€5,359 | -97.1% |
| Financial charges | 65/66B | €11,420 | €7,409 | -€4,011 | -35.1% |
| Recurring financial charges | 65 | €11,420 | €7,409 | -€4,011 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €7,207 | €7,807 | +€600 | +8.3% |
| Income taxes | 67/77 | €2,561 | €3,580 | +€1,019 | +39.8% |
| Profit (loss) for the period | 9904 | €4,646 | €4,227 | -€419 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,646 | €4,227 | -€419 | -9.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.