PLANET TENNIS: what changed
What changed
PLANET TENNIS
NACE 93.122, Sports, amusement and recreation activities
filed annual accounts (NBB)
Net result for the year
-€549
2024 · -€10,305+€9,755
Equity
€25,426
2024 · €25,976-€549
Cash
€3,269
2024 · €2,325+€945
Balance sheet total
€74,203
2024 · €79,206-€5,002
Largest movements
Assets
- Tangible fixed assets -€7,793
down €7,793 (-34.2%), from €22,757 to €14,964
of which Land and buildings: -€4,888
- Receivables within one year +€3,455
up €3,455 (+75.3%), from €4,587 to €8,042
- Stocks and contracts -€1,610
down €1,610 (-3.2%), from €49,537 to €47,927
- Cash +€945
up €945 (+40.6%), from €2,325 to €3,269
mainly Depreciation (+€7,793) and Short-term financial debts (+€3,413)
Equity and liabilities
- Debts after one year -€7,119
down €7,119 (-49.2%), from €14,466 to €7,347
- Short-term financial debts +€3,413
new in 2025: €3,413
- Current portion of long-term debt -€1,364
down €1,364 (-15.2%), from €8,968 to €7,603
Income statement
- Gross operating margin +€9,175
up €9,175, from -€215 to €8,961
- Financial charges -€404
down €404 (-25.5%), from €1,584 to €1,181
- Other operating charges -€261
down €261 (-50.6%), from €516 to €255
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
-€10,305
Gross operating margin
+€9,175
Other operating charges
+€261
Financial income
-€85
Financial charges
+€404
Taxes
-€0
Result 2025
-€549
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
+€6,015
Investment
€0
Financing
-€5,071
Cash 2024
€2,325
From operations (derived)
+€6,015
Net result for the year
-€549
Depreciation
+€7,793
Stocks and contracts
+€1,610
Receivables within one year
-€3,455
Trade debts
+€237
Tax, wage and social debts
+€41
Other debts
+€339
Financing
-€5,071
Debts after one year
-€7,119
Current portion of long-term debt
-€1,364
Short-term financial debts
+€3,413
Cash 2025
€3,269
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,206 | €74,203 | -€5,002 | -6.3% |
| Fixed assets | 21/28 | €22,757 | €14,964 | -€7,793 | -34.2% |
| Tangible fixed assets | 22/27 | €22,757 | €14,964 | -€7,793 | -34.2% |
| Land and buildings | 22 | €17,151 | €12,263 | -€4,888 | -28.5% |
| Plant, machinery and equipment | 23 | €579 | €379 | -€201 | -34.6% |
| Furniture and vehicles | 24 | €5,027 | €2,323 | -€2,704 | -53.8% |
| Current assets | 29/58 | €56,449 | €59,239 | +€2,790 | +4.9% |
| Stocks and contracts in progress | 3 | €49,537 | €47,927 | -€1,610 | -3.2% |
| Stocks | 30/36 | €49,537 | €47,927 | -€1,610 | -3.2% |
| Amounts receivable within one year | 40/41 | €4,587 | €8,042 | +€3,455 | +75.3% |
| Trade receivables | 40 | €4,587 | €8,042 | +€3,455 | +75.3% |
| Cash at bank and in hand | 54/58 | €2,325 | €3,269 | +€945 | +40.6% |
| Total equity and liabilities | 10/49 | €79,206 | €74,203 | -€5,002 | -6.3% |
| Equity | 10/15 | €25,976 | €25,426 | -€549 | -2.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,976 | €8,426 | -€549 | -6.1% |
| Amounts payable | 17/49 | €53,230 | €48,777 | -€4,453 | -8.4% |
| Amounts payable after more than one year | 17 | €14,466 | €7,347 | -€7,119 | -49.2% |
| Financial debts | 170/4 | €14,466 | €7,347 | -€7,119 | -49.2% |
| Amounts payable within one year | 42/48 | €38,764 | €41,430 | +€2,666 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €8,968 | €7,603 | -€1,364 | -15.2% |
| Financial debts | 43 | - | €3,413 | +€3,413 | |
| Credit institutions | 430/8 | - | €3,413 | +€3,413 | |
| Trade debts | 44 | €13,027 | €13,264 | +€237 | +1.8% |
| Suppliers | 440/4 | €13,027 | €13,264 | +€237 | +1.8% |
| Taxes, remuneration and social security | 45 | €10,083 | €10,124 | +€41 | +0.4% |
| Taxes | 450/3 | €9,383 | €9,224 | -€159 | -1.7% |
| Remuneration and social security | 454/9 | €700 | €900 | +€200 | +28.6% |
| Other amounts payable | 47/48 | €6,686 | €7,025 | +€339 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,793 | €7,793 | = | 0.0% |
| Other operating charges | 640/8 | €516 | €255 | -€261 | -50.6% |
| Gross operating margin | 9900 | -€215 | €8,961 | +€9,175 | |
| Operating profit (loss) | 9901 | -€8,523 | €913 | +€9,436 | |
| Financial income | 75/76B | €85 | €0 | -€85 | -100.0% |
| Recurring financial income | 75 | €85 | €0 | -€85 | -100.0% |
| Financial charges | 65/66B | €1,584 | €1,181 | -€404 | -25.5% |
| Recurring financial charges | 65 | €1,584 | €1,181 | -€404 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,023 | -€267 | +€9,756 | +97.3% |
| Income taxes | 67/77 | €282 | €282 | +€0 | +0.1% |
| Profit (loss) for the period | 9904 | -€10,305 | -€549 | +€9,755 | +94.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,305 | -€549 | +€9,755 | +94.7% |
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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 5 November 2026 via checked.be.