Padel 360: what changed
Two fiscal 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.
Padel 360
Largest movements
- Tangible fixed assets -€16,146
down €16,146 (-68.3%), from €23,644 to €7,498
of which Plant, machinery and equipment: -€14,865
- Cash -€1,928
down €1,928 (-29.7%), from €6,485 to €4,556
mainly Net result for the year (-€24,448) and Debts after one year (-€6,000)
- Profit (loss) carried forward -€24,448
down €24,448 (-18.6%), from -€131,552 to -€156,000
- Tax, wage and social debts +€11,762
up €11,762 (+632.4%), from €1,860 to €13,622
- Debts after one year -€6,000
down €6,000 (-3.7%), from €162,000 to €156,000
- Trade debts +€2,364
up €2,364 (+34.2%), from €6,920 to €9,284
- Other debts -€1,660
down €1,660 (-12.2%), from €13,551 to €11,892
- Depreciation -€19,950
down €19,950 (-55.3%), from €36,097 to €16,146
- Taxes +€13,418
up €13,418, from €0 to €13,418
- Other operating charges -€2,075
down €2,075 (-67.4%), from €3,076 to €1,002
- Write-downs +€1,847
new in 2025: €1,847
- Financial charges -€923
down €923 (-9.8%), from €9,448 to €8,525
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.
Cash bridge derived
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 | €62,780 | €44,798 | -€17,982 | -28.6% |
| Fixed assets | 21/28 | €23,644 | €7,498 | -€16,146 | -68.3% |
| Tangible fixed assets | 22/27 | €23,644 | €7,498 | -€16,146 | -68.3% |
| Land and buildings | 22 | €2,308 | €1,821 | -€487 | -21.1% |
| Plant, machinery and equipment | 23 | €19,936 | €5,072 | -€14,865 | -74.6% |
| Furniture and vehicles | 24 | €1,400 | €605 | -€795 | -56.8% |
| Current assets | 29/58 | €39,136 | €37,300 | -€1,836 | -4.7% |
| Amounts receivable within one year | 40/41 | €32,465 | €32,465 | +€0 | 0.0% |
| Trade receivables | 40 | €18,092 | €6,248 | -€11,844 | -65.5% |
| Other amounts receivable | 41 | €14,373 | €26,217 | +€11,844 | +82.4% |
| Cash at bank and in hand | 54/58 | €6,485 | €4,556 | -€1,928 | -29.7% |
| Deferred charges and accrued income | 490/1 | €187 | €279 | +€92 | +49.4% |
| Total equity and liabilities | 10/49 | €62,780 | €44,798 | -€17,982 | -28.6% |
| Equity | 10/15 | -€121,552 | -€146,000 | -€24,448 | -20.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,552 | -€156,000 | -€24,448 | -18.6% |
| Amounts payable | 17/49 | €184,331 | €190,798 | +€6,466 | +3.5% |
| Amounts payable after more than one year | 17 | €162,000 | €156,000 | -€6,000 | -3.7% |
| Financial debts | 170/4 | €162,000 | €156,000 | -€6,000 | -3.7% |
| Amounts payable within one year | 42/48 | €22,331 | €34,798 | +€12,466 | +55.8% |
| Trade debts | 44 | €6,920 | €9,284 | +€2,364 | +34.2% |
| Suppliers | 440/4 | €6,920 | €9,284 | +€2,364 | +34.2% |
| Taxes, remuneration and social security | 45 | €1,860 | €13,622 | +€11,762 | +632.4% |
| Taxes | 450/3 | €1,860 | €13,622 | +€11,762 | +632.4% |
| Other amounts payable | 47/48 | €13,551 | €11,892 | -€1,660 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,097 | €16,146 | -€19,950 | -55.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,847 | +€1,847 | |
| Other operating charges | 640/8 | €3,076 | €1,002 | -€2,075 | -67.4% |
| Gross operating margin | 9900 | €17,010 | €16,468 | -€542 | -3.2% |
| Operating profit (loss) | 9901 | -€22,163 | -€2,527 | +€19,636 | +88.6% |
| Financial income | 75/76B | €593 | €22 | -€571 | -96.2% |
| Recurring financial income | 75 | €593 | €22 | -€571 | -96.2% |
| Financial charges | 65/66B | €9,448 | €8,525 | -€923 | -9.8% |
| Recurring financial charges | 65 | €9,448 | €8,525 | -€923 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | -€31,018 | -€11,030 | +€19,988 | +64.4% |
| Income taxes | 67/77 | €0 | €13,418 | +€13,418 | |
| Profit (loss) for the period | 9904 | -€31,018 | -€24,448 | +€6,569 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,018 | -€24,448 | +€6,569 | +21.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.