Labath 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.
Labath Sport
Largest movements
- Cash -€9,046
down €9,046 (-50.5%), from €17,924 to €8,878
mainly Contributions, distributions and other (-€10,000) and Net result for the year (-€8,899)
- Tangible fixed assets -€6,717
down €6,717 (-9.5%), from €70,475 to €63,758
of which Land and buildings: -€4,617
- Reserves -€10,000
down €10,000 (-11.3%), from €88,515 to €78,515
- Profit (loss) carried forward -€8,899
down €8,899 (-83.7%), from -€10,631 to -€19,530
- Other debts +€3,271
up €3,271 (+26.7%), from €12,228 to €15,499
- Gross operating margin -€652
down €652, from €323 to -€329
- Other operating charges +€53
up €53 (+2.8%), from €1,858 to €1,911
- Financial charges -€28
down €28 (-15.1%), from €183 to €155
- Financial income -€25
down €25 (-6.1%), from €407 to €382
- Taxes +€5
up €5 (+3.0%), from €163 to €168
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 | €139,359 | €123,820 | -€15,540 | -11.2% |
| Formation expenses | 20 | €4,641 | €4,641 | = | 0.0% |
| Fixed assets | 21/28 | €70,475 | €63,758 | -€6,717 | -9.5% |
| Tangible fixed assets | 22/27 | €70,475 | €63,758 | -€6,717 | -9.5% |
| Land and buildings | 22 | €63,358 | €58,741 | -€4,617 | -7.3% |
| Furniture and vehicles | 24 | €7,117 | €5,017 | -€2,100 | -29.5% |
| Current assets | 29/58 | €64,243 | €55,421 | -€8,823 | -13.7% |
| Current investments | 50/53 | €46,087 | €46,388 | +€301 | +0.7% |
| Cash at bank and in hand | 54/58 | €17,924 | €8,878 | -€9,046 | -50.5% |
| Deferred charges and accrued income | 490/1 | €233 | €154 | -€79 | -33.8% |
| Total equity and liabilities | 10/49 | €139,359 | €123,820 | -€15,540 | -11.2% |
| Equity | 10/15 | €125,068 | €106,169 | -€18,899 | -15.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €28,592 | €28,592 | = | 0.0% |
| Reserves | 13 | €88,515 | €78,515 | -€10,000 | -11.3% |
| Distributable reserves | 133 | €88,515 | €78,515 | -€10,000 | -11.3% |
| Profit (loss) carried forward | 14 | -€10,631 | -€19,530 | -€8,899 | -83.7% |
| Amounts payable | 17/49 | €14,292 | €17,651 | +€3,359 | +23.5% |
| Amounts payable within one year | 42/48 | €12,365 | €15,627 | +€3,261 | +26.4% |
| Trade debts | 44 | €26 | €28 | +€2 | +7.7% |
| Suppliers | 440/4 | €26 | €28 | +€2 | +7.7% |
| Taxes, remuneration and social security | 45 | €111 | €100 | -€11 | -10.1% |
| Taxes | 450/3 | €111 | €100 | -€11 | -10.1% |
| Other amounts payable | 47/48 | €12,228 | €15,499 | +€3,271 | +26.7% |
| Accrued charges and deferred income | 492/3 | €1,926 | €2,024 | +€98 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,717 | €6,717 | = | 0.0% |
| Other operating charges | 640/8 | €1,858 | €1,911 | +€53 | +2.8% |
| Gross operating margin | 9900 | €323 | -€329 | -€652 | |
| Operating profit (loss) | 9901 | -€8,252 | -€8,957 | -€705 | -8.5% |
| Financial income | 75/76B | €407 | €382 | -€25 | -6.1% |
| Recurring financial income | 75 | €407 | €382 | -€25 | -6.1% |
| Financial charges | 65/66B | €183 | €155 | -€28 | -15.1% |
| Recurring financial charges | 65 | €183 | €155 | -€28 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,028 | -€8,730 | -€702 | -8.7% |
| Income taxes | 67/77 | €163 | €168 | +€5 | +3.0% |
| Profit (loss) for the period | 9904 | -€8,192 | -€8,899 | -€707 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,192 | -€8,899 | -€707 | -8.6% |
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 26 October 2026 via checked.be.