Klubs: what changed
Two fiscal 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.
Klubs
Largest movements
- Cash -€7,596
down €7,596 (-73.5%), from €10,331 to €2,735
mainly Trade debts (-€8,421) and Receivables within one year (-€1,143)
- Receivables within one year +€1,143
up €1,143 (+28.8%), from €3,972 to €5,115
of which Trade receivables: +€2,393
- Deferred charges and accrued income -€577
down €577 (-80.7%), from €716 to €138
- Trade debts -€8,421
down €8,421 (-86.5%), from €9,738 to €1,317
- Reserves +€691
new in 2025: €691
- Tax, wage and social debts +€464
up €464 (+189.5%), from €245 to €709
- Short-term financial debts +€212
up €212 (+364.0%), from €58 to €271
- Gross operating margin +€701
up €701 (+48.9%), from €1,435 to €2,136
- Taxes +€464
up €464 (+189.5%), from €245 to €709
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.
Cash bridge derived
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 | €15,019 | €7,988 | -€7,030 | -46.8% |
| Current assets | 29/58 | €15,019 | €7,988 | -€7,030 | -46.8% |
| Amounts receivable within one year | 40/41 | €3,972 | €5,115 | +€1,143 | +28.8% |
| Trade receivables | 40 | €1,522 | €3,915 | +€2,393 | +157.1% |
| Other amounts receivable | 41 | €2,449 | €1,200 | -€1,249 | -51.0% |
| Cash at bank and in hand | 54/58 | €10,331 | €2,735 | -€7,596 | -73.5% |
| Deferred charges and accrued income | 490/1 | €716 | €138 | -€577 | -80.7% |
| Total equity and liabilities | 10/49 | €15,019 | €7,988 | -€7,030 | -46.8% |
| Equity | 10/15 | €4,977 | €5,691 | +€714 | +14.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €691 | +€691 | |
| Distributable reserves | 133 | - | €691 | +€691 | |
| Profit (loss) carried forward | 14 | -€23 | €0 | +€23 | |
| Amounts payable | 17/49 | €10,041 | €2,297 | -€7,744 | -77.1% |
| Amounts payable within one year | 42/48 | €10,041 | €2,297 | -€7,744 | -77.1% |
| Financial debts | 43 | €58 | €271 | +€212 | +364.0% |
| Credit institutions | 430/8 | €58 | €271 | +€212 | +364.0% |
| Trade debts | 44 | €9,738 | €1,317 | -€8,421 | -86.5% |
| Suppliers | 440/4 | €9,738 | €1,317 | -€8,421 | -86.5% |
| Taxes, remuneration and social security | 45 | €245 | €709 | +€464 | +189.5% |
| Taxes | 450/3 | €245 | €709 | +€464 | +189.5% |
| Other operating charges | 640/8 | €507 | €506 | -€1 | -0.1% |
| Gross operating margin | 9900 | €1,435 | €2,136 | +€701 | +48.9% |
| Operating profit (loss) | 9901 | €928 | €1,630 | +€702 | +75.6% |
| Financial income | 75/76B | €4 | €1 | -€3 | -83.9% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -83.9% |
| Financial charges | 65/66B | €207 | €207 | +€0 | +0.1% |
| Recurring financial charges | 65 | €207 | €207 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €725 | €1,423 | +€698 | +96.4% |
| Income taxes | 67/77 | €245 | €709 | +€464 | +189.5% |
| Profit (loss) for the period | 9904 | €480 | €714 | +€234 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €480 | €714 | +€234 | +48.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.