OLYMPIC ICE STADIUM: 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.
OLYMPIC ICE STADIUM
Largest movements
- Current investments -€97,413
down €97,413 (-32.5%), from €299,294 to €201,881
- Receivables within one year +€80,973
up €80,973 (+68.9%), from €117,514 to €198,487
- Tangible fixed assets +€39,870
up €39,870 (+29.6%), from €134,887 to €174,757
of which Furniture and vehicles: +€50,089
- Deferred charges and accrued income +€7,282
up €7,282 (+127%), from €5,730 to €13,012
- Trade debts +€52,943
up €52,943 (+73.1%), from €72,382 to €125,325
- Other debts -€24,172
down €24,172 (-97.8%), from €24,708 to €536
- Profit (loss) carried forward +€8,756
up €8,756 (+3.1%), from €282,005 to €290,761
- Gross operating margin -€66,810
down €66,810 (-17.9%), from €373,116 to €306,306
- Staff costs -€43,836
down €43,836 (-15.2%), from €288,014 to €244,178
- Taxes -€22,649
down €22,649 (-98.6%), from €22,969 to €320
- Other operating charges +€21,269
up €21,269 (+299%), from €7,112 to €28,381
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 | €608,594 | €644,877 | +€36,283 | +6.0% |
| Fixed assets | 21/28 | €135,202 | €175,072 | +€39,870 | +29.5% |
| Tangible fixed assets | 22/27 | €134,887 | €174,757 | +€39,870 | +29.6% |
| Land and buildings | 22 | €87,025 | €83,073 | -€3,952 | -4.5% |
| Plant, machinery and equipment | 23 | €28,149 | €18,830 | -€9,319 | -33.1% |
| Furniture and vehicles | 24 | €9,636 | €59,725 | +€50,089 | +520% |
| Other tangible fixed assets | 26 | €10,077 | €13,129 | +€3,052 | +30.3% |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €473,392 | €469,805 | -€3,587 | -0.8% |
| Stocks and contracts in progress | 3 | €142 | €142 | = | 0.0% |
| Stocks | 30/36 | €142 | €142 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €117,514 | €198,487 | +€80,973 | +68.9% |
| Other amounts receivable | 41 | €117,514 | €198,487 | +€80,973 | +68.9% |
| Current investments | 50/53 | €299,294 | €201,881 | -€97,413 | -32.5% |
| Cash at bank and in hand | 54/58 | €50,712 | €56,283 | +€5,571 | +11.0% |
| Deferred charges and accrued income | 490/1 | €5,730 | €13,012 | +€7,282 | +127% |
| Total equity and liabilities | 10/49 | €608,594 | €644,877 | +€36,283 | +6.0% |
| Equity | 10/15 | €413,225 | €421,981 | +€8,756 | +2.1% |
| Contributions | 10/11 | €18,676 | €18,676 | = | 0.0% |
| Capital | 10 | €18,676 | - | -€18,676 | |
| Issued capital | 100 | €18,676 | - | -€18,676 | |
| Reserves | 13 | €112,544 | €112,544 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,544 | €17,544 | = | 0.0% |
| Legal reserve | 130 | €17,544 | - | -€17,544 | |
| Reserves not available under the articles | 1311 | - | €17,544 | +€17,544 | |
| Distributable reserves | 133 | €95,000 | €95,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €282,005 | €290,761 | +€8,756 | +3.1% |
| Amounts payable | 17/49 | €195,369 | €222,896 | +€27,527 | +14.1% |
| Amounts payable within one year | 42/48 | €179,530 | €207,057 | +€27,527 | +15.3% |
| Trade debts | 44 | €72,382 | €125,325 | +€52,943 | +73.1% |
| Suppliers | 440/4 | €72,382 | €125,325 | +€52,943 | +73.1% |
| Taxes, remuneration and social security | 45 | €82,440 | €81,196 | -€1,244 | -1.5% |
| Taxes | 450/3 | €68,149 | €19,239 | -€48,910 | -71.8% |
| Remuneration and social security | 454/9 | €14,291 | €61,957 | +€47,666 | +334% |
| Other amounts payable | 47/48 | €24,708 | €536 | -€24,172 | -97.8% |
| Accrued charges and deferred income | 492/3 | €15,839 | €15,839 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €288,014 | €244,178 | -€43,836 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,686 | €27,538 | -€3,148 | -10.3% |
| Other operating charges | 640/8 | €7,112 | €28,381 | +€21,269 | +299% |
| Gross operating margin | 9900 | €373,116 | €306,306 | -€66,810 | -17.9% |
| Operating profit (loss) | 9901 | €47,304 | €6,209 | -€41,095 | -86.9% |
| Financial income | 75/76B | €6,134 | €6,211 | +€77 | +1.3% |
| Recurring financial income | 75 | €6,134 | €6,211 | +€77 | +1.3% |
| Financial charges | 65/66B | €3,353 | €3,344 | -€9 | -0.3% |
| Recurring financial charges | 65 | €3,353 | €3,344 | -€9 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €50,085 | €9,076 | -€41,009 | -81.9% |
| Income taxes | 67/77 | €22,969 | €320 | -€22,649 | -98.6% |
| Profit (loss) for the period | 9904 | €27,116 | €8,756 | -€18,360 | -67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,116 | €8,756 | -€18,360 | -67.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.