Play Finance: 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.
Play Finance
Largest movements
- Receivables within one year -€111,506
down €111,506 (-79.0%), from €141,111 to €29,605
of which Other amounts receivable: -€84,882
- Tangible fixed assets -€78,805
down €78,805 (-20.2%), from €390,229 to €311,424
of which Land and buildings: -€65,765
- Cash +€21,562
up €21,562 (+46.0%), from €46,853 to €68,415
mainly Depreciation (+€136,550) and Receivables within one year (+€111,506)
- Deferred charges and accrued income +€6,187
up €6,187 (+475%), from €1,303 to €7,491
- Debts after one year -€99,962
down €99,962 (-50.4%), from €198,296 to €98,334
- Other debts -€72,510
down €72,510 (-34.2%), from €211,742 to €139,232
- Trade debts -€20,202
down €20,202 (-68.0%), from €29,721 to €9,518
- Profit (loss) carried forward +€15,453
up €15,453 (+49.0%), from -€31,507 to -€16,055
- Tax, wage and social debts +€10,961
up €10,961, from €0 to €10,961
- Gross operating margin +€117,017
up €117,017 (+191%), from €61,193 to €178,210
- Depreciation +€78,746
up €78,746 (+136%), from €57,804 to €136,550
- Taxes -€36,134
down €36,134 (-87.8%), from €41,134 to €5,000
- Other operating charges -€2,290
down €2,290 (-39.7%), from €5,763 to €3,473
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 | €579,497 | €416,934 | -€162,563 | -28.1% |
| Fixed assets | 21/28 | €390,229 | €311,424 | -€78,805 | -20.2% |
| Tangible fixed assets | 22/27 | €390,229 | €311,424 | -€78,805 | -20.2% |
| Land and buildings | 22 | €65,765 | €0 | -€65,765 | -100% |
| Plant, machinery and equipment | 23 | €324,463 | €266,307 | -€58,156 | -17.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | - | €45,116 | +€45,116 | |
| Current assets | 29/58 | €189,268 | €105,510 | -€83,758 | -44.3% |
| Amounts receivable within one year | 40/41 | €141,111 | €29,605 | -€111,506 | -79.0% |
| Trade receivables | 40 | €56,229 | €29,605 | -€26,625 | -47.4% |
| Other amounts receivable | 41 | €84,882 | €0 | -€84,882 | -100% |
| Cash at bank and in hand | 54/58 | €46,853 | €68,415 | +€21,562 | +46.0% |
| Deferred charges and accrued income | 490/1 | €1,303 | €7,491 | +€6,187 | +475% |
| Total equity and liabilities | 10/49 | €579,497 | €416,934 | -€162,563 | -28.1% |
| Equity | 10/15 | €43,474 | €58,927 | +€15,453 | +35.5% |
| 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 | €12,982 | €12,982 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,020 | €1,020 | = | 0.0% |
| Legal reserve | 130 | €985 | €985 | = | 0.0% |
| Reserves not available under the articles | 1311 | €35 | €35 | = | 0.0% |
| Tax-exempt reserves | 132 | €336 | €336 | = | 0.0% |
| Distributable reserves | 133 | €11,626 | €11,626 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,507 | -€16,055 | +€15,453 | +49.0% |
| Amounts payable | 17/49 | €536,023 | €358,007 | -€178,015 | -33.2% |
| Amounts payable after more than one year | 17 | €198,296 | €98,334 | -€99,962 | -50.4% |
| Financial debts | 170/4 | €198,296 | €98,334 | -€99,962 | -50.4% |
| Amounts payable within one year | 42/48 | €337,727 | €259,673 | -€78,054 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €96,265 | €99,962 | +€3,697 | +3.8% |
| Trade debts | 44 | €29,721 | €9,518 | -€20,202 | -68.0% |
| Suppliers | 440/4 | €29,721 | €9,518 | -€20,202 | -68.0% |
| Taxes, remuneration and social security | 45 | €0 | €10,961 | +€10,961 | |
| Taxes | 450/3 | €0 | €10,961 | +€10,961 | |
| Other amounts payable | 47/48 | €211,742 | €139,232 | -€72,510 | -34.2% |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,804 | €136,550 | +€78,746 | +136% |
| Other operating charges | 640/8 | €5,763 | €3,473 | -€2,290 | -39.7% |
| Gross operating margin | 9900 | €61,193 | €178,210 | +€117,017 | +191% |
| Operating profit (loss) | 9901 | -€2,374 | €38,187 | +€40,560 | |
| Financial income | 75/76B | €1,485 | €0 | -€1,485 | -100% |
| Recurring financial income | 75 | €1,485 | €0 | -€1,485 | -100% |
| Financial charges | 65/66B | €16,245 | €17,734 | +€1,489 | +9.2% |
| Recurring financial charges | 65 | €16,245 | €17,734 | +€1,489 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,134 | €20,453 | +€37,586 | |
| Income taxes | 67/77 | €41,134 | €5,000 | -€36,134 | -87.8% |
| Profit (loss) for the period | 9904 | -€58,267 | €15,453 | +€73,720 | |
| Transfer from tax-exempt reserves | 789 | €26,311 | €0 | -€26,311 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,957 | €15,453 | +€47,409 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.