PLAYFIELD: 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.
PLAYFIELD
Largest movements
- Tangible fixed assets -€15,371
down €15,371 (-32.1%), from €47,912 to €32,541
of which Furniture and vehicles: -€14,865
- Receivables within one year -€10,632
down €10,632 (-41.0%), from €25,921 to €15,288
of which Trade receivables: -€6,312
- Cash -€4,095
down €4,095 (-19.9%), from €20,529 to €16,434
mainly Trade debts (-€14,881) and Net result for the year (-€14,351)
- Reserves -€15,000
down €15,000 (-30.8%), from €48,657 to €33,657
of which Distributable reserves: -€15,000
- Trade debts -€14,881
down €14,881 (-76.1%), from €19,555 to €4,674
- Other debts +€8,454
new in 2025: €8,454
- Debts after one year -€4,412
no longer reported in 2025 (was €4,412)
- Current portion of long-term debt -€2,890
down €2,890 (-39.6%), from €7,302 to €4,412
- Gross operating margin -€20,362
down €20,362 (-61.3%), from €33,209 to €12,846
- Depreciation -€2,716
down €2,716 (-10.2%), from €26,749 to €24,033
- Taxes -€1,444
down €1,444 (-82.3%), from €1,755 to €311
- Financial charges -€556
down €556 (-35.7%), from €1,560 to €1,004
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 | €96,039 | €66,796 | -€29,243 | -30.4% |
| Fixed assets | 21/28 | €47,962 | €32,591 | -€15,371 | -32.0% |
| Tangible fixed assets | 22/27 | €47,912 | €32,541 | -€15,371 | -32.1% |
| Plant, machinery and equipment | 23 | €10,595 | €10,697 | +€102 | +1.0% |
| Furniture and vehicles | 24 | €28,258 | €13,393 | -€14,865 | -52.6% |
| Other tangible fixed assets | 26 | €9,059 | €8,451 | -€609 | -6.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €48,077 | €34,205 | -€13,872 | -28.9% |
| Amounts receivable within one year | 40/41 | €25,921 | €15,288 | -€10,632 | -41.0% |
| Trade receivables | 40 | €21,600 | €15,288 | -€6,312 | -29.2% |
| Other amounts receivable | 41 | €4,321 | - | -€4,321 | |
| Cash at bank and in hand | 54/58 | €20,529 | €16,434 | -€4,095 | -19.9% |
| Deferred charges and accrued income | 490/1 | €1,627 | €2,483 | +€856 | +52.6% |
| Total equity and liabilities | 10/49 | €96,039 | €66,796 | -€29,243 | -30.4% |
| Equity | 10/15 | €54,944 | €40,592 | -€14,351 | -26.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €48,657 | €33,657 | -€15,000 | -30.8% |
| Tax-exempt reserves | 132 | €3,657 | €3,657 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €30,000 | -€15,000 | -33.3% |
| Profit (loss) carried forward | 14 | €87 | €735 | +€649 | +747.9% |
| Amounts payable | 17/49 | €41,095 | €26,204 | -€14,892 | -36.2% |
| Amounts payable after more than one year | 17 | €4,412 | - | -€4,412 | |
| Financial debts | 170/4 | €4,412 | - | -€4,412 | |
| Amounts payable within one year | 42/48 | €36,683 | €26,204 | -€10,480 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €7,302 | €4,412 | -€2,890 | -39.6% |
| Trade debts | 44 | €19,555 | €4,674 | -€14,881 | -76.1% |
| Suppliers | 440/4 | €19,555 | €4,674 | -€14,881 | -76.1% |
| Taxes, remuneration and social security | 45 | €9,825 | €8,663 | -€1,162 | -11.8% |
| Taxes | 450/3 | €9,825 | €8,663 | -€1,162 | -11.8% |
| Other amounts payable | 47/48 | - | €8,454 | +€8,454 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,749 | €24,033 | -€2,716 | -10.2% |
| Other operating charges | 640/8 | €2,087 | €1,850 | -€237 | -11.4% |
| Non-recurring operating charges | 66A | €41 | - | -€41 | |
| Gross operating margin | 9900 | €33,209 | €12,846 | -€20,362 | -61.3% |
| Operating profit (loss) | 9901 | €4,331 | -€13,036 | -€17,367 | |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €1,560 | €1,004 | -€556 | -35.7% |
| Recurring financial charges | 65 | €1,560 | €1,004 | -€556 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €2,787 | -€14,040 | -€16,827 | |
| Income taxes | 67/77 | €1,755 | €311 | -€1,444 | -82.3% |
| Profit (loss) for the period | 9904 | €1,032 | -€14,351 | -€15,383 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,032 | -€14,351 | -€15,383 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.