PLAYGROUND: 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.
PLAYGROUND
Largest movements
- Receivables within one year +€34,853
up €34,853 (+109.3%), from €31,891 to €66,744
of which Trade receivables: +€25,763
- Tangible fixed assets -€12,106
down €12,106 (-10.5%), from €115,286 to €103,180
of which Land and buildings: -€11,763
- Trade debts +€31,292
up €31,292 (+269.8%), from €11,597 to €42,889
- Reserves -€5,958
down €5,958 (-8.8%), from €68,057 to €62,099
of which Distributable reserves: -€5,958
- Debts after one year -€4,585
down €4,585 (-10.5%), from €43,679 to €39,094
- Short-term financial debts +€2,869
up €2,869 (+421.1%), from €681 to €3,550
- Gross operating margin -€10,213
down €10,213 (-27.0%), from €37,808 to €27,595
- Taxes -€2,634
down €2,634 (-42.9%), from €6,145 to €3,511
- Staff costs +€459
new in 2025: €459
- Other operating charges -€420
down €420 (-12.5%), from €3,356 to €2,936
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 | €176,166 | €199,028 | +€22,862 | +13.0% |
| Fixed assets | 21/28 | €127,686 | €115,580 | -€12,106 | -9.5% |
| Tangible fixed assets | 22/27 | €115,286 | €103,180 | -€12,106 | -10.5% |
| Land and buildings | 22 | €105,170 | €93,406 | -€11,763 | -11.2% |
| Plant, machinery and equipment | 23 | - | €653 | +€653 | |
| Furniture and vehicles | 24 | €3,956 | €2,960 | -€996 | -25.2% |
| Other tangible fixed assets | 26 | €6,161 | €6,161 | = | 0.0% |
| Financial fixed assets | 28 | €12,400 | €12,400 | = | 0.0% |
| Current assets | 29/58 | €48,480 | €83,449 | +€34,969 | +72.1% |
| Amounts receivable within one year | 40/41 | €31,891 | €66,744 | +€34,853 | +109.3% |
| Trade receivables | 40 | €31,212 | €56,975 | +€25,763 | +82.5% |
| Other amounts receivable | 41 | €679 | €9,770 | +€9,090 | +1337.9% |
| Cash at bank and in hand | 54/58 | €14,001 | €14,713 | +€712 | +5.1% |
| Deferred charges and accrued income | 490/1 | €2,588 | €1,991 | -€597 | -23.1% |
| Total equity and liabilities | 10/49 | €176,166 | €199,028 | +€22,862 | +13.0% |
| Equity | 10/15 | €86,657 | €80,699 | -€5,958 | -6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,057 | €62,099 | -€5,958 | -8.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €68,057 | €62,099 | -€5,958 | -8.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €89,509 | €118,329 | +€28,820 | +32.2% |
| Amounts payable after more than one year | 17 | €43,679 | €39,094 | -€4,585 | -10.5% |
| Financial debts | 170/4 | €43,679 | €39,094 | -€4,585 | -10.5% |
| Amounts payable within one year | 42/48 | €45,830 | €79,236 | +€33,405 | +72.9% |
| Current portion of amounts payable after more than one year | 42 | €4,510 | €4,585 | +€75 | +1.7% |
| Financial debts | 43 | €681 | €3,550 | +€2,869 | +421.1% |
| Other loans | 439 | €681 | €3,550 | +€2,869 | +421.1% |
| Trade debts | 44 | €11,597 | €42,889 | +€31,292 | +269.8% |
| Suppliers | 440/4 | €11,597 | €42,889 | +€31,292 | +269.8% |
| Taxes, remuneration and social security | 45 | €7,597 | €8,227 | +€630 | +8.3% |
| Taxes | 450/3 | €5,197 | €8,227 | +€3,030 | +58.3% |
| Remuneration and social security | 454/9 | €2,400 | €0 | -€2,400 | -100.0% |
| Other amounts payable | 47/48 | €21,444 | €19,984 | -€1,460 | -6.8% |
| Remuneration, social security and pensions | 62 | - | €459 | +€459 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,963 | €13,817 | -€146 | -1.0% |
| Other operating charges | 640/8 | €3,356 | €2,936 | -€420 | -12.5% |
| Gross operating margin | 9900 | €37,808 | €27,595 | -€10,213 | -27.0% |
| Operating profit (loss) | 9901 | €20,490 | €10,384 | -€10,105 | -49.3% |
| Financial income | 75/76B | €7 | €103 | +€96 | +1342.1% |
| Recurring financial income | 75 | €7 | €103 | +€96 | +1342.1% |
| Financial charges | 65/66B | €2,221 | €2,404 | +€183 | +8.2% |
| Recurring financial charges | 65 | €2,221 | €2,404 | +€183 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €18,275 | €8,083 | -€10,192 | -55.8% |
| Income taxes | 67/77 | €6,145 | €3,511 | -€2,634 | -42.9% |
| Profit (loss) for the period | 9904 | €12,131 | €4,572 | -€7,559 | -62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,131 | €4,572 | -€7,559 | -62.3% |
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 11 October 2026 via checked.be.