Lo.Sport: what changed
What changed
Lo.Sport
NACE 93.110, Operation of sports facilities
filed annual accounts (NBB)
Net result for the year
€255,400
2024 · €95,885+€159,515
Equity
€1.8m
2024 · €1.6m+€255,400
Cash
€104,670
2024 · €74,618+€30,052
Balance sheet total
€6.1m
2024 · €6.6m-€452,184
Largest movements
Assets
- Tangible fixed assets -€703,960
down €703,960 (-12.7%), from €5.5m to €4.8m
of which Land and buildings: -€557,833
- Receivables within one year +€239,986
up €239,986 (+68.3%), from €351,409 to €591,395
of which Other amounts receivable: +€235,332
Equity and liabilities
- Debts after one year -€757,803
down €757,803 (-19.4%), from €3.9m to €3.1m
- Profit (loss) carried forward +€255,400
up €255,400 (+19.7%), from €1.3m to €1.6m
- Trade debts +€76,445
up €76,445 (+129%), from €59,150 to €135,595
Income statement
- Gross operating margin +€101,481
up €101,481 (+10.7%), from €950,055 to €1.1m
- Financial income +€72,718
up €72,718 (+242,394,567%), from €0 to €72,718
of which Non-recurring financial income: +€72,394
- Other operating charges -€69,331
down €69,331 (-69.9%), from €99,189 to €29,858
- Taxes +€51,829
up €51,829 (+143%), from €36,130 to €87,959
- Financial charges +€46,057
up €46,057 (+42.4%), from €108,677 to €154,734
of which Financial charges: +€34,306
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
€95,885
Gross operating margin
+€101,481
Staff costs
-€13,563
Depreciation
+€27,434
Other operating charges
+€69,331
Financial income
+€72,718
Financial charges
-€46,057
Taxes
-€51,829
Result 2025
€255,400
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
+€423,300
Investment
+€361,704
Financing
-€754,953
Cash 2024
€74,618
From operations (derived)
+€423,300
Net result for the year
+€255,400
Depreciation
+€389,971
Stocks and contracts
-€28,700
Receivables within one year
-€239,986
Smaller working-capital items
-€578
Trade debts
+€76,445
Tax, wage and social debts
-€11,683
Other debts
-€17,568
Investment (derived)
+€361,704
Investment in fixed assets (net)
+€361,704
Financing
-€754,953
Debts after one year
-€757,803
Current portion of long-term debt
+€2,850
Cash 2025
€104,670
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,585,420 | €6,133,236 | -€452,184 | -6.9% |
| Fixed assets | 21/28 | €6,138,332 | €5,386,657 | -€751,675 | -12.2% |
| Intangible fixed assets | 21 | €2,992 | €2,297 | -€695 | -23.2% |
| Tangible fixed assets | 22/27 | €5,526,042 | €4,822,082 | -€703,960 | -12.7% |
| Land and buildings | 22 | €4,478,442 | €3,920,610 | -€557,833 | -12.5% |
| Plant, machinery and equipment | 23 | €291,232 | €270,949 | -€20,283 | -7.0% |
| Furniture and vehicles | 24 | €46,675 | €32,544 | -€14,131 | -30.3% |
| Other tangible fixed assets | 26 | €709,693 | €597,980 | -€111,713 | -15.7% |
| Financial fixed assets | 28 | €609,298 | €562,278 | -€47,019 | -7.7% |
| Current assets | 29/58 | €447,088 | €746,579 | +€299,491 | +67.0% |
| Stocks and contracts in progress | 3 | €16,500 | €45,200 | +€28,700 | +174% |
| Stocks | 30/36 | €16,500 | €45,200 | +€28,700 | +174% |
| Amounts receivable within one year | 40/41 | €351,409 | €591,395 | +€239,986 | +68.3% |
| Trade receivables | 40 | €25,147 | €29,802 | +€4,655 | +18.5% |
| Other amounts receivable | 41 | €326,261 | €561,593 | +€235,332 | +72.1% |
| Cash at bank and in hand | 54/58 | €74,618 | €104,670 | +€30,052 | +40.3% |
| Deferred charges and accrued income | 490/1 | €4,561 | €5,314 | +€753 | +16.5% |
| Total equity and liabilities | 10/49 | €6,585,420 | €6,133,236 | -€452,184 | -6.9% |
| Equity | 10/15 | €1,567,525 | €1,822,925 | +€255,400 | +16.3% |
| Contributions | 10/11 | €243,600 | €243,600 | = | 0.0% |
| Reserves | 13 | €24,360 | €24,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,360 | €24,360 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24,360 | €24,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,299,565 | €1,554,965 | +€255,400 | +19.7% |
| Amounts payable | 17/49 | €5,017,895 | €4,310,311 | -€707,584 | -14.1% |
| Amounts payable after more than one year | 17 | €3,902,184 | €3,144,380 | -€757,803 | -19.4% |
| Financial debts | 170/4 | €3,902,184 | €3,144,380 | -€757,803 | -19.4% |
| Amounts payable within one year | 42/48 | €1,114,761 | €1,164,806 | +€50,045 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €343,239 | €346,090 | +€2,850 | +0.8% |
| Trade debts | 44 | €59,150 | €135,595 | +€76,445 | +129% |
| Suppliers | 440/4 | €59,150 | €135,595 | +€76,445 | +129% |
| Taxes, remuneration and social security | 45 | €57,385 | €45,702 | -€11,683 | -20.4% |
| Taxes | 450/3 | €37,152 | €24,158 | -€12,993 | -35.0% |
| Remuneration and social security | 454/9 | €20,233 | €21,544 | +€1,311 | +6.5% |
| Other amounts payable | 47/48 | €654,986 | €637,419 | -€17,568 | -2.7% |
| Accrued charges and deferred income | 492/3 | €950 | €1,125 | +€175 | +18.4% |
| Remuneration, social security and pensions | 62 | €192,770 | €206,332 | +€13,563 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €417,404 | €389,971 | -€27,434 | -6.6% |
| Other operating charges | 640/8 | €99,189 | €29,858 | -€69,331 | -69.9% |
| Gross operating margin | 9900 | €950,055 | €1,051,535 | +€101,481 | +10.7% |
| Operating profit (loss) | 9901 | €240,692 | €425,374 | +€184,683 | +76.7% |
| Financial income | 75/76B | €0 | €72,718 | +€72,718 | +242,394,567% |
| Recurring financial income | 75 | €0 | €324 | +€324 | +1,081,267% |
| Non-recurring financial income | 76B | - | €72,394 | +€72,394 | |
| Financial charges | 65/66B | €108,677 | €154,734 | +€46,057 | +42.4% |
| Recurring financial charges | 65 | €108,677 | €142,982 | +€34,306 | +31.6% |
| Non-recurring financial charges | 66B | - | €11,751 | +€11,751 | |
| Profit (loss) for the period before taxes | 9903 | €132,015 | €343,359 | +€211,344 | +160% |
| Income taxes | 67/77 | €36,130 | €87,959 | +€51,829 | +143% |
| Profit (loss) for the period | 9904 | €95,885 | €255,400 | +€159,515 | +166% |
| Profit (loss) for the period to be appropriated | 9905 | €95,885 | €255,400 | +€159,515 | +166% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.