Ligue Francophone de Handball: 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.
What changed
Ligue Francophone de Handball
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€25,119
2024 · €48,897-€23,778
Equity
€350,110
2024 · €324,991+€25,119
Cash
€143,877
2024 · €314,079-€170,202
Balance sheet total
€584,914
2024 · €706,892-€121,978
Largest movements
Assets
- Cash -€170,202
down €170,202 (-54.2%), from €314,079 to €143,877
mainly Debts within one year (-€113,963) and Receivables within one year (-€60,975)
- Receivables within one year +€60,975
up €60,975 (+18.6%), from €327,917 to €388,892
of which Trade receivables: +€37,180
- Deferred charges and accrued income -€11,786
down €11,786 (-55.5%), from €21,245 to €9,459
Equity and liabilities
- Debts within one year -€113,963
down €113,963 (-46.6%), from €244,417 to €130,454
- Accrued charges and deferred income -€33,133
down €33,133 (-24.2%), from €136,684 to €103,551
- Profit (loss) carried forward +€25,119
up €25,119 (+7.7%), from €324,991 to €350,110
Income statement
- Gross operating margin -€487,476
no longer reported in 2025 (was €487,476)
- Services and other goods +€298,818
new in 2025: €298,818
- Other operating income +€153,863
new in 2025: €153,863
- Turnover -€90,026
down €90,026 (-53.7%), from €167,656 to €77,630
- Staff costs +€72,898
up €72,898 (+17.2%), from €423,615 to €496,513
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.
Result 2024
€48,897
Turnover
-€90,026
Other operating income
+€153,863
Goods and materials
-€4,628
Services and other goods
-€298,818
Staff costs
-€72,898
Depreciation
-€258
Other operating charges
-€16,241
Other operating items
+€293,681
Financial income
+€135
Financial charges
+€11,411
Result 2025
€25,119
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€168,542
Investment
-€1,660
Financing
-€0
Cash 2024
€314,079
From operations (derived)
-€168,542
Net result for the year
+€25,119
Depreciation
+€2,624
Receivables within one year
-€60,975
Deferred charges and accrued income
+€11,786
Debts within one year
-€113,963
Accrued charges and deferred income
-€33,133
Investment (derived)
-€1,660
Investment in fixed assets (net)
-€1,660
Financing
-€0
Contributions, distributions and other
-€0
Cash 2025
€143,877
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €706,892 | €584,914 | -€121,978 | -17.3% |
| Fixed assets | 21/28 | €43,651 | €42,687 | -€964 | -2.2% |
| Intangible fixed assets | 21 | €628 | €419 | -€209 | -33.3% |
| Tangible fixed assets | 22/27 | €2,307 | €2,265 | -€42 | -1.8% |
| Plant, machinery and equipment | 23 | €2,307 | €915 | -€1,392 | -60.3% |
| Furniture and vehicles | 24 | - | €1,349 | +€1,349 | |
| Financial fixed assets | 28 | €40,716 | €40,004 | -€712 | -1.7% |
| Other financial fixed assets | 284/8 | - | €40,004 | +€40,004 | |
| Amounts receivable and cash guarantees | 285/8 | - | €40,004 | +€40,004 | |
| Current assets | 29/58 | €663,241 | €542,227 | -€121,014 | -18.2% |
| Amounts receivable within one year | 40/41 | €327,917 | €388,892 | +€60,975 | +18.6% |
| Trade receivables | 40 | €248,350 | €285,530 | +€37,180 | +15.0% |
| Other amounts receivable | 41 | €79,567 | €103,361 | +€23,794 | +29.9% |
| Cash at bank and in hand | 54/58 | €314,079 | €143,877 | -€170,202 | -54.2% |
| Deferred charges and accrued income | 490/1 | €21,245 | €9,459 | -€11,786 | -55.5% |
| Total equity and liabilities | 10/49 | €706,892 | €584,914 | -€121,978 | -17.3% |
| Equity | 10/15 | €324,991 | €350,110 | +€25,119 | +7.7% |
| Profit (loss) carried forward | 14 | €324,991 | €350,110 | +€25,119 | +7.7% |
| Amounts payable | 17/49 | €381,901 | €234,805 | -€147,096 | -38.5% |
| Amounts payable after more than one year | 17 | €800 | €800 | = | 0.0% |
| Other amounts payable | 178/9 | €800 | €800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €244,417 | €130,454 | -€113,963 | -46.6% |
| Trade debts | 44 | €77,350 | €22,308 | -€55,042 | -71.2% |
| Suppliers | 440/4 | €77,350 | €22,308 | -€55,042 | -71.2% |
| Advances received on contracts in progress | 46 | €86,142 | €35,653 | -€50,489 | -58.6% |
| Taxes, remuneration and social security | 45 | €60,908 | €54,004 | -€6,904 | -11.3% |
| Taxes | 450/3 | - | €59 | +€59 | |
| Remuneration and social security | 454/9 | €60,908 | €53,945 | -€6,963 | -11.4% |
| Accrued charges and deferred income | 492/3 | €136,684 | €103,551 | -€33,133 | -24.2% |
| Operating income | 70/76A | - | €853,052 | +€853,052 | |
| Turnover | 70 | €167,656 | €77,630 | -€90,026 | -53.7% |
| Membership fees, donations, legacies and grants | 73 | €806,097 | €601,844 | -€204,253 | -25.3% |
| Other operating income | 74 | - | €153,863 | +€153,863 | |
| Non-recurring operating income | 76A | - | €19,716 | +€19,716 | |
| Operating charges | 60/66A | - | €827,121 | +€827,121 | |
| Goods, raw materials, services and sundry goods | 60/61 | €486,276 | - | -€486,276 | |
| Goods for resale, raw materials and consumables | 60 | - | €4,628 | +€4,628 | |
| Purchases | 600/8 | - | €4,628 | +€4,628 | |
| Services and other goods | 61 | - | €298,818 | +€298,818 | |
| Remuneration, social security and pensions | 62 | €423,615 | €496,513 | +€72,898 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,366 | €2,624 | +€258 | +10.9% |
| Other operating charges | 640/8 | €239 | €16,480 | +€16,241 | +6,795% |
| Non-recurring operating charges | 66A | - | €8,059 | +€8,059 | |
| Gross operating margin | 9900 | €487,476 | - | -€487,476 | |
| Operating profit (loss) | 9901 | €61,256 | €25,931 | -€35,325 | -57.7% |
| Financial income | 75/76B | €607 | €742 | +€135 | +22.3% |
| Recurring financial income | 75 | €543 | €742 | +€199 | +36.7% |
| Income from financial fixed assets | 750 | - | €742 | +€742 | |
| Non-recurring financial income | 76B | €64 | - | -€64 | |
| Financial charges | 65/66B | €12,966 | €1,555 | -€11,411 | -88.0% |
| Recurring financial charges | 65 | €3,049 | €1,555 | -€1,494 | -49.0% |
| Debt charges | 650 | - | €299 | +€299 | |
| Other financial charges | 652/9 | - | €1,255 | +€1,255 | |
| Non-recurring financial charges | 66B | €9,917 | - | -€9,917 | |
| Profit (loss) for the period before taxes | 9903 | €48,897 | €25,119 | -€23,778 | -48.6% |
| Profit (loss) for the period | 9904 | €48,897 | €25,119 | -€23,778 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,897 | €25,119 | -€23,778 | -48.6% |
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 19 October 2026 via checked.be.