MLSPORTS: 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.
MLSPORTS
Largest movements
- Cash -€13,118
down €13,118 (-99.5%), from €13,178 to €59
mainly Net result for the year (-€17,969) and Current portion of long-term debt (-€10,329)
- Receivables within one year -€8,201
down €8,201 (-30.1%), from €27,219 to €19,017
of which Trade receivables: -€8,024
- Tangible fixed assets -€5,494
down €5,494 (-26.9%), from €20,422 to €14,927
of which Other tangible fixed assets: -€2,951
- Deferred charges and accrued income -€1,597
down €1,597 (-100%), from €1,597 to €0
- Profit (loss) carried forward -€17,969
down €17,969 (-295%), from -€6,083 to -€24,053
- Current portion of long-term debt -€10,329
down €10,329 (-91.4%), from €11,298 to €969
- Other debts +€5,884
up €5,884 (+510%), from €1,155 to €7,038
- Accrued charges and deferred income -€2,547
down €2,547 (-100%), from €2,547 to €0
- Tax, wage and social debts -€2,079
down €2,079 (-26.3%), from €7,908 to €5,830
- Gross operating margin -€28,997
down €28,997, from €24,299 to -€4,697
- Other operating charges +€5,982
up €5,982 (+692%), from €865 to €6,847
- Taxes -€4,119
down €4,119 (-87.9%), from €4,687 to €567
- Financial charges -€939
down €939 (-55.9%), from €1,680 to €741
- Depreciation -€556
down €556 (-9.2%), from €6,050 to €5,494
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 | €62,415 | €34,004 | -€28,411 | -45.5% |
| Fixed assets | 21/28 | €20,422 | €14,927 | -€5,494 | -26.9% |
| Tangible fixed assets | 22/27 | €20,422 | €14,927 | -€5,494 | -26.9% |
| Plant, machinery and equipment | 23 | €3,389 | €1,959 | -€1,430 | -42.2% |
| Furniture and vehicles | 24 | €5,121 | €4,008 | -€1,113 | -21.7% |
| Other tangible fixed assets | 26 | €11,912 | €8,961 | -€2,951 | -24.8% |
| Current assets | 29/58 | €41,994 | €19,077 | -€22,917 | -54.6% |
| Amounts receivable within one year | 40/41 | €27,219 | €19,017 | -€8,201 | -30.1% |
| Trade receivables | 40 | €13,613 | €5,589 | -€8,024 | -58.9% |
| Other amounts receivable | 41 | €13,605 | €13,428 | -€177 | -1.3% |
| Cash at bank and in hand | 54/58 | €13,178 | €59 | -€13,118 | -99.5% |
| Deferred charges and accrued income | 490/1 | €1,597 | €0 | -€1,597 | -100% |
| Total equity and liabilities | 10/49 | €62,415 | €34,004 | -€28,411 | -45.5% |
| Equity | 10/15 | €24,246 | €6,276 | -€17,969 | -74.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,129 | €24,129 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €20,269 | €20,269 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,083 | -€24,053 | -€17,969 | -295% |
| Amounts payable | 17/49 | €38,170 | €27,728 | -€10,442 | -27.4% |
| Amounts payable after more than one year | 17 | €14,719 | €13,750 | -€969 | -6.6% |
| Financial debts | 170/4 | €14,719 | €13,750 | -€969 | -6.6% |
| Amounts payable within one year | 42/48 | €20,904 | €13,978 | -€6,926 | -33.1% |
| Current portion of amounts payable after more than one year | 42 | €11,298 | €969 | -€10,329 | -91.4% |
| Trade debts | 44 | €543 | €141 | -€402 | -74.1% |
| Suppliers | 440/4 | €543 | €141 | -€402 | -74.1% |
| Taxes, remuneration and social security | 45 | €7,908 | €5,830 | -€2,079 | -26.3% |
| Taxes | 450/3 | €7,908 | €5,830 | -€2,079 | -26.3% |
| Other amounts payable | 47/48 | €1,155 | €7,038 | +€5,884 | +510% |
| Accrued charges and deferred income | 492/3 | €2,547 | €0 | -€2,547 | -100% |
| Non-recurring operating income | 76A | €908 | €0 | -€908 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,050 | €5,494 | -€556 | -9.2% |
| Other operating charges | 640/8 | €865 | €6,847 | +€5,982 | +692% |
| Gross operating margin | 9900 | €24,299 | -€4,697 | -€28,997 | |
| Operating profit (loss) | 9901 | €17,384 | -€17,038 | -€34,423 | |
| Financial income | 75/76B | €59 | €378 | +€319 | +544% |
| Recurring financial income | 75 | €59 | €378 | +€319 | +544% |
| Financial charges | 65/66B | €1,680 | €741 | -€939 | -55.9% |
| Recurring financial charges | 65 | €1,680 | €741 | -€939 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | €15,763 | -€17,402 | -€33,164 | |
| Income taxes | 67/77 | €4,687 | €567 | -€4,119 | -87.9% |
| Profit (loss) for the period | 9904 | €11,076 | -€17,969 | -€29,045 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,076 | -€17,969 | -€29,045 |
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 27 October 2026 via checked.be.