PLAY OUTDOOR: 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 OUTDOOR
Largest movements
- Cash +€204,731
up €204,731 (+55.3%), from €370,340 to €575,071
mainly Other debts (+€321,380) and Net result for the year (+€259,810)
- Stocks and contracts -€112,251
down €112,251 (-74.6%), from €150,437 to €38,187
- Receivables within one year -€59,132
down €59,132 (-25.3%), from €233,605 to €174,473
of which Trade receivables: -€30,736
- Tangible fixed assets -€15,533
down €15,533 (-20.0%), from €77,668 to €62,135
of which Furniture and vehicles: -€14,000
- Other debts +€321,380
up €321,380 (+98.8%), from €325,305 to €646,685
- Trade debts -€153,411
down €153,411 (-65.0%), from €236,103 to €82,692
- Profit (loss) carried forward -€140,190
down €140,190 (-79.7%), from €175,834 to €35,643
- Gross operating margin +€153,080
up €153,080 (+53.5%), from €285,918 to €438,999
- Taxes +€37,157
up €37,157 (+66.5%), from €55,915 to €93,073
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 | €844,038 | €863,176 | +€19,138 | +2.3% |
| Fixed assets | 21/28 | €83,455 | €67,923 | -€15,533 | -18.6% |
| Tangible fixed assets | 22/27 | €77,668 | €62,135 | -€15,533 | -20.0% |
| Plant, machinery and equipment | 23 | €3,327 | €1,794 | -€1,533 | -46.1% |
| Furniture and vehicles | 24 | €74,341 | €60,341 | -€14,000 | -18.8% |
| Financial fixed assets | 28 | €5,788 | €5,788 | = | 0.0% |
| Current assets | 29/58 | €760,583 | €795,253 | +€34,670 | +4.6% |
| Stocks and contracts in progress | 3 | €150,437 | €38,187 | -€112,251 | -74.6% |
| Stocks | 30/36 | €150,437 | €38,187 | -€112,251 | -74.6% |
| Amounts receivable within one year | 40/41 | €233,605 | €174,473 | -€59,132 | -25.3% |
| Trade receivables | 40 | €199,575 | €168,839 | -€30,736 | -15.4% |
| Other amounts receivable | 41 | €34,029 | €5,634 | -€28,395 | -83.4% |
| Cash at bank and in hand | 54/58 | €370,340 | €575,071 | +€204,731 | +55.3% |
| Deferred charges and accrued income | 490/1 | €6,202 | €7,522 | +€1,321 | +21.3% |
| Total equity and liabilities | 10/49 | €844,038 | €863,176 | +€19,138 | +2.3% |
| Equity | 10/15 | €242,834 | €102,643 | -€140,190 | -57.7% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €45,000 | €45,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €175,834 | €35,643 | -€140,190 | -79.7% |
| Amounts payable | 17/49 | €601,205 | €760,533 | +€159,328 | +26.5% |
| Amounts payable after more than one year | 17 | €18,766 | €11,247 | -€7,519 | -40.1% |
| Financial debts | 170/4 | €18,766 | €11,247 | -€7,519 | -40.1% |
| Amounts payable within one year | 42/48 | €582,439 | €749,286 | +€166,847 | +28.6% |
| Current portion of amounts payable after more than one year | 42 | €7,188 | €7,519 | +€331 | +4.6% |
| Trade debts | 44 | €236,103 | €82,692 | -€153,411 | -65.0% |
| Suppliers | 440/4 | €236,103 | €82,692 | -€153,411 | -65.0% |
| Taxes, remuneration and social security | 45 | €13,843 | €12,391 | -€1,453 | -10.5% |
| Taxes | 450/3 | €2,313 | €3,187 | +€874 | +37.8% |
| Remuneration and social security | 454/9 | €11,530 | €9,204 | -€2,326 | -20.2% |
| Other amounts payable | 47/48 | €325,305 | €646,685 | +€321,380 | +98.8% |
| Remuneration, social security and pensions | 62 | €65,284 | €66,645 | +€1,361 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,695 | €19,852 | +€4,157 | +26.5% |
| Other operating charges | 640/8 | €1,684 | €1,881 | +€197 | +11.7% |
| Gross operating margin | 9900 | €285,918 | €438,999 | +€153,080 | +53.5% |
| Operating profit (loss) | 9901 | €203,255 | €350,620 | +€147,365 | +72.5% |
| Financial income | 75/76B | €6,273 | €4,350 | -€1,923 | -30.7% |
| Recurring financial income | 75 | €6,273 | €4,350 | -€1,923 | -30.7% |
| Financial charges | 65/66B | €2,670 | €2,087 | -€583 | -21.8% |
| Recurring financial charges | 65 | €2,670 | €2,087 | -€583 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €206,857 | €352,882 | +€146,025 | +70.6% |
| Income taxes | 67/77 | €55,915 | €93,073 | +€37,157 | +66.5% |
| Profit (loss) for the period | 9904 | €150,942 | €259,810 | +€108,868 | +72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €150,942 | €259,810 | +€108,868 | +72.1% |
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.