NICE 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.
NICE SPORT
Largest movements
- Tangible fixed assets -€32,776
down €32,776 (-30.7%), from €106,782 to €74,006
of which Land and buildings: -€30,669
- Cash +€15,854
up €15,854 (+63.9%), from €24,792 to €40,646
mainly Depreciation (+€32,776) and Advances received (+€8,131)
- Stocks and contracts +€6,100
new in 2025: €6,100
- Receivables within one year -€3,706
down €3,706 (-17.4%), from €21,280 to €17,575
of which Other amounts receivable: -€2,991
- Debts after one year -€13,630
down €13,630 (-40.5%), from €33,630 to €20,000
- Current portion of long-term debt -€8,884
down €8,884 (-39.5%), from €22,513 to €13,630
- Advances received +€8,131
new in 2025: €8,131
- Other debts -€1,754
down €1,754 (-51.0%), from €3,441 to €1,687
- Trade debts -€1,686
down €1,686 (-83.5%), from €2,020 to €334
- Financial charges -€1,299
down €1,299 (-31.0%), from €4,198 to €2,899
- Taxes +€895
up €895 (+88.7%), from €1,009 to €1,904
- Depreciation +€709
up €709 (+2.2%), from €32,067 to €32,776
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 | €153,041 | €138,513 | -€14,528 | -9.5% |
| Fixed assets | 21/28 | €106,969 | €74,193 | -€32,776 | -30.6% |
| Tangible fixed assets | 22/27 | €106,782 | €74,006 | -€32,776 | -30.7% |
| Land and buildings | 22 | €98,264 | €67,595 | -€30,669 | -31.2% |
| Plant, machinery and equipment | 23 | €7,829 | €5,992 | -€1,837 | -23.5% |
| Furniture and vehicles | 24 | €689 | €420 | -€270 | -39.1% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €46,073 | €64,321 | +€18,248 | +39.6% |
| Stocks and contracts in progress | 3 | - | €6,100 | +€6,100 | |
| Stocks | 30/36 | - | €6,100 | +€6,100 | |
| Amounts receivable within one year | 40/41 | €21,280 | €17,575 | -€3,706 | -17.4% |
| Trade receivables | 40 | €18,289 | €17,575 | -€714 | -3.9% |
| Other amounts receivable | 41 | €2,991 | - | -€2,991 | |
| Cash at bank and in hand | 54/58 | €24,792 | €40,646 | +€15,854 | +63.9% |
| Total equity and liabilities | 10/49 | €153,041 | €138,513 | -€14,528 | -9.5% |
| Equity | 10/15 | €84,420 | €85,673 | +€1,253 | +1.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €22,420 | €23,673 | +€1,253 | +5.6% |
| Non-distributable reserves | 130/1 | €2,625 | €2,687 | +€63 | +2.4% |
| Legal reserve | 130 | €2,625 | €2,687 | +€63 | +2.4% |
| Distributable reserves | 133 | €19,795 | €20,986 | +€1,190 | +6.0% |
| Amounts payable | 17/49 | €68,621 | €52,840 | -€15,781 | -23.0% |
| Amounts payable after more than one year | 17 | €33,630 | €20,000 | -€13,630 | -40.5% |
| Financial debts | 170/4 | €33,630 | €20,000 | -€13,630 | -40.5% |
| Amounts payable within one year | 42/48 | €34,991 | €31,424 | -€3,568 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €22,513 | €13,630 | -€8,884 | -39.5% |
| Trade debts | 44 | €2,020 | €334 | -€1,686 | -83.5% |
| Suppliers | 440/4 | €2,020 | €334 | -€1,686 | -83.5% |
| Advances received on contracts in progress | 46 | - | €8,131 | +€8,131 | |
| Taxes, remuneration and social security | 45 | €7,018 | €7,642 | +€625 | +8.9% |
| Taxes | 450/3 | €7,018 | €7,642 | +€625 | +8.9% |
| Other amounts payable | 47/48 | €3,441 | €1,687 | -€1,754 | -51.0% |
| Accrued charges and deferred income | 492/3 | - | €1,416 | +€1,416 | |
| Non-recurring operating income | 76A | €418 | - | -€418 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,067 | €32,776 | +€709 | +2.2% |
| Other operating charges | 640/8 | €2,690 | €2,664 | -€26 | -1.0% |
| Gross operating margin | 9900 | €41,862 | €41,495 | -€366 | -0.9% |
| Operating profit (loss) | 9901 | €7,104 | €6,055 | -€1,049 | -14.8% |
| Financial income | 75/76B | €4 | €0 | -€4 | -98.7% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -98.7% |
| Financial charges | 65/66B | €4,198 | €2,899 | -€1,299 | -31.0% |
| Recurring financial charges | 65 | €4,198 | €2,899 | -€1,299 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €2,911 | €3,157 | +€246 | +8.4% |
| Income taxes | 67/77 | €1,009 | €1,904 | +€895 | +88.7% |
| Profit (loss) for the period | 9904 | €1,902 | €1,253 | -€649 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,902 | €1,253 | -€649 | -34.1% |
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 23 October 2026 via checked.be.