Ludus et Eventum: what changed
What changed
Ludus et Eventum
NACE 93.110, Operation of sports facilities
filed annual accounts (NBB)
Net result for the year
-€552,591
2024 · -€612,511+€59,920
Equity
€304,089
2024 · €856,680-€552,591
Cash
€126,962
2024 · €322,355-€195,393
Balance sheet total
€6.6m
2024 · €6.4m+€235,842
Largest movements
Assets
- Receivables within one year +€354,477
up €354,477 (+282%), from €125,606 to €480,083
of which Trade receivables: +€325,462
- Cash -€195,393
down €195,393 (-60.6%), from €322,355 to €126,962
mainly Net result for the year (-€552,591) and Debts after one year (-€386,687)
- Tangible fixed assets +€102,060
up €102,060 (+1.7%), from €5.8m to €5.9m
of which Land and buildings: +€192,485
Equity and liabilities
- Other debts +€787,500
up €787,500 (+384%), from €205,000 to €992,500
- Profit (loss) carried forward -€552,591
down €552,591 (-51.6%), from -€1.1m to -€1.6m
- Debts after one year -€386,687
down €386,687 (-8.2%), from €4.7m to €4.4m
- Trade debts +€373,524
up €373,524 (+527%), from €70,939 to €444,463
Income statement
- Gross operating margin +€164,087
up €164,087 (+91.9%), from €178,615 to €342,702
- Staff costs +€86,357
up €86,357 (+26.9%), from €321,042 to €407,398
- Depreciation +€16,213
up €16,213 (+6.8%), from €237,392 to €253,605
- Financial income -€5,476
down €5,476 (-71.8%), from €7,623 to €2,148
of which Non-recurring financial income: -€7,604
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
-€612,511
Gross operating margin
+€164,087
Staff costs
-€86,357
Depreciation
-€16,213
Other operating charges
+€1,866
Financial income
-€5,476
Financial charges
+€2,013
Result 2025
-€552,591
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
+€522,632
Investment
-€354,415
Financing
-€363,610
Cash 2024
€322,355
From operations (derived)
+€522,632
Net result for the year
-€552,591
Depreciation
+€253,605
Stocks and contracts
+€2,991
Receivables within one year
-€354,477
Deferred charges and accrued income
+€21,062
Trade debts
+€373,524
Tax, wage and social debts
-€1,398
Advances received
-€4,514
Other debts
+€787,500
Accrued charges and deferred income
-€3,070
Investment (derived)
-€354,415
Investment in fixed assets (net)
-€354,415
Financing
-€363,610
Debts after one year
-€386,687
Current portion of long-term debt
+€23,077
Cash 2025
€126,962
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,393,756 | €6,629,597 | +€235,842 | +3.7% |
| Fixed assets | 21/28 | €5,847,624 | €5,948,435 | +€100,810 | +1.7% |
| Intangible fixed assets | 21 | €8,520 | €7,620 | -€900 | -10.6% |
| Tangible fixed assets | 22/27 | €5,832,454 | €5,934,514 | +€102,060 | +1.7% |
| Land and buildings | 22 | €4,939,714 | €5,132,199 | +€192,485 | +3.9% |
| Plant, machinery and equipment | 23 | €613,972 | €544,087 | -€69,884 | -11.4% |
| Furniture and vehicles | 24 | €15,989 | €12,755 | -€3,235 | -20.2% |
| Leasing and similar rights | 25 | €262,779 | €245,472 | -€17,306 | -6.6% |
| Financial fixed assets | 28 | €6,650 | €6,300 | -€350 | -5.3% |
| Current assets | 29/58 | €546,131 | €681,163 | +€135,032 | +24.7% |
| Stocks and contracts in progress | 3 | €17,560 | €14,570 | -€2,991 | -17.0% |
| Stocks | 30/36 | €17,560 | €14,570 | -€2,991 | -17.0% |
| Amounts receivable within one year | 40/41 | €125,606 | €480,083 | +€354,477 | +282% |
| Trade receivables | 40 | €101,321 | €426,783 | +€325,462 | +321% |
| Other amounts receivable | 41 | €24,285 | €53,300 | +€29,015 | +119% |
| Cash at bank and in hand | 54/58 | €322,355 | €126,962 | -€195,393 | -60.6% |
| Deferred charges and accrued income | 490/1 | €80,610 | €59,548 | -€21,062 | -26.1% |
| Total equity and liabilities | 10/49 | €6,393,756 | €6,629,597 | +€235,842 | +3.7% |
| Equity | 10/15 | €856,680 | €304,089 | -€552,591 | -64.5% |
| Contributions | 10/11 | €1,927,500 | €1,927,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,070,820 | -€1,623,411 | -€552,591 | -51.6% |
| Amounts payable | 17/49 | €5,537,076 | €6,325,508 | +€788,432 | +14.2% |
| Amounts payable after more than one year | 17 | €4,743,998 | €4,357,312 | -€386,687 | -8.2% |
| Financial debts | 170/4 | €4,743,998 | €4,357,312 | -€386,687 | -8.2% |
| Amounts payable within one year | 42/48 | €746,871 | €1,925,060 | +€1.2m | +158% |
| Current portion of amounts payable after more than one year | 42 | €410,604 | €433,681 | +€23,077 | +5.6% |
| Trade debts | 44 | €70,939 | €444,463 | +€373,524 | +527% |
| Suppliers | 440/4 | €70,939 | €444,463 | +€373,524 | +527% |
| Advances received on contracts in progress | 46 | €11,095 | €6,581 | -€4,514 | -40.7% |
| Taxes, remuneration and social security | 45 | €49,234 | €47,836 | -€1,398 | -2.8% |
| Taxes | 450/3 | €17,041 | €3,886 | -€13,155 | -77.2% |
| Remuneration and social security | 454/9 | €32,193 | €43,950 | +€11,757 | +36.5% |
| Other amounts payable | 47/48 | €205,000 | €992,500 | +€787,500 | +384% |
| Accrued charges and deferred income | 492/3 | €46,206 | €43,136 | -€3,070 | -6.6% |
| Remuneration, social security and pensions | 62 | €321,042 | €407,398 | +€86,357 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €237,392 | €253,605 | +€16,213 | +6.8% |
| Other operating charges | 640/8 | €22,001 | €20,135 | -€1,866 | -8.5% |
| Gross operating margin | 9900 | €178,615 | €342,702 | +€164,087 | +91.9% |
| Operating profit (loss) | 9901 | -€401,820 | -€338,437 | +€63,383 | +15.8% |
| Financial income | 75/76B | €7,623 | €2,148 | -€5,476 | -71.8% |
| Recurring financial income | 75 | €20 | €2,148 | +€2,128 | +10,731% |
| Non-recurring financial income | 76B | €7,604 | €0 | -€7,604 | -100% |
| Financial charges | 65/66B | €218,314 | €216,301 | -€2,013 | -0.9% |
| Recurring financial charges | 65 | €104,375 | €123,156 | +€18,781 | +18.0% |
| Non-recurring financial charges | 66B | €113,939 | €93,145 | -€20,794 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | -€612,511 | -€552,591 | +€59,920 | +9.8% |
| Profit (loss) for the period | 9904 | -€612,511 | -€552,591 | +€59,920 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€612,511 | -€552,591 | +€59,920 | +9.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.