Playtime: 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.
What changed
Playtime
NACE 68.110, Buying and selling of own real estate
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€347,316
2024 · €292,234+€55,082
Equity
€7.4m
2024 · €7.0m+€347,316
Cash
€86,327
2024 · €72,565+€13,763
Balance sheet total
€8.8m
2024 · €8.5m+€277,992
Largest movements
Assets
- Tangible fixed assets +€280,643
up €280,643 (+3.4%), from €8.4m to €8.7m
of which Land and buildings: +€188,434
Equity and liabilities
- Reserves +€347,316
up €347,316 (+6.5%), from €5.3m to €5.7m
of which Distributable reserves: +€413,569
- Tax, wage and social debts -€105,777
down €105,777 (-80.0%), from €132,178 to €26,402
Income statement
- Gross operating margin +€74,093
up €74,093 (+6.6%), from €1.1m to €1.2m
- Depreciation +€24,161
up €24,161 (+4.7%), from €514,809 to €538,969
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.
Result 2024
€292,234
Gross operating margin
+€74,093
Depreciation
-€24,161
Other operating charges
-€5,950
Financial charges
+€6,644
Taxes
+€4,456
Result 2025
€347,316
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.
From operations
+€780,172
Investment
-€819,612
Financing
+€53,203
Cash 2024
€72,565
From operations (derived)
+€780,172
Net result for the year
+€347,316
Depreciation
+€538,969
Receivables within one year
+€18,776
Deferred charges and accrued income
-€2,363
Provisions
-€22,084
Trade debts
+€6,458
Tax, wage and social debts
-€105,777
Accrued charges and deferred income
-€1,124
Investment (derived)
-€819,612
Investment in fixed assets (net)
-€819,612
Financing
+€53,203
Short-term financial debts
+€53,203
Cash 2025
€86,327
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,505,507 | €8,783,499 | +€277,992 | +3.3% |
| Fixed assets | 21/28 | €8,373,162 | €8,653,805 | +€280,643 | +3.4% |
| Tangible fixed assets | 22/27 | €8,371,978 | €8,652,621 | +€280,643 | +3.4% |
| Land and buildings | 22 | €8,273,059 | €8,461,492 | +€188,434 | +2.3% |
| Furniture and vehicles | 24 | €86,614 | €178,823 | +€92,209 | +106.5% |
| Other tangible fixed assets | 26 | €12,306 | €12,306 | = | 0.0% |
| Financial fixed assets | 28 | €1,184 | €1,184 | = | 0.0% |
| Current assets | 29/58 | €132,345 | €129,694 | -€2,651 | -2.0% |
| Amounts receivable within one year | 40/41 | €56,842 | €38,066 | -€18,776 | -33.0% |
| Trade receivables | 40 | €15,708 | €18,424 | +€2,717 | +17.3% |
| Other amounts receivable | 41 | €41,135 | €19,642 | -€21,493 | -52.3% |
| Cash at bank and in hand | 54/58 | €72,565 | €86,327 | +€13,763 | +19.0% |
| Deferred charges and accrued income | 490/1 | €2,938 | €5,301 | +€2,363 | +80.4% |
| Total equity and liabilities | 10/49 | €8,505,507 | €8,783,499 | +€277,992 | +3.3% |
| Equity | 10/15 | €7,046,747 | €7,394,063 | +€347,316 | +4.9% |
| Contributions | 10/11 | €1,735,255 | €1,735,255 | = | 0.0% |
| Capital | 10 | €1,735,255 | €1,735,255 | = | 0.0% |
| Issued capital | 100 | €1,735,255 | €1,735,255 | = | 0.0% |
| Reserves | 13 | €5,311,493 | €5,658,808 | +€347,316 | +6.5% |
| Non-distributable reserves | 130/1 | €173,525 | €173,525 | = | 0.0% |
| Legal reserve | 130 | €173,525 | €173,525 | = | 0.0% |
| Tax-exempt reserves | 132 | €596,097 | €529,843 | -€66,253 | -11.1% |
| Distributable reserves | 133 | €4,541,870 | €4,955,440 | +€413,569 | +9.1% |
| Provisions and deferred taxes | 16 | €198,699 | €176,614 | -€22,084 | -11.1% |
| Deferred taxes | 168 | €198,699 | €176,614 | -€22,084 | -11.1% |
| Amounts payable | 17/49 | €1,260,061 | €1,212,822 | -€47,239 | -3.7% |
| Amounts payable within one year | 42/48 | €1,252,748 | €1,206,633 | -€46,116 | -3.7% |
| Financial debts | 43 | €1,118,638 | €1,171,841 | +€53,203 | +4.8% |
| Other loans | 439 | €1,118,638 | €1,171,841 | +€53,203 | +4.8% |
| Trade debts | 44 | €1,932 | €8,390 | +€6,458 | +334.3% |
| Suppliers | 440/4 | €1,932 | €8,390 | +€6,458 | +334.3% |
| Taxes, remuneration and social security | 45 | €132,178 | €26,402 | -€105,777 | -80.0% |
| Taxes | 450/3 | €132,178 | €26,402 | -€105,777 | -80.0% |
| Accrued charges and deferred income | 492/3 | €7,313 | €6,189 | -€1,124 | -15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €514,809 | €538,969 | +€24,161 | +4.7% |
| Other operating charges | 640/8 | €186,958 | €192,908 | +€5,950 | +3.2% |
| Gross operating margin | 9900 | €1,123,717 | €1,197,811 | +€74,093 | +6.6% |
| Operating profit (loss) | 9901 | €421,951 | €465,933 | +€43,982 | +10.4% |
| Financial charges | 65/66B | €19,623 | €12,979 | -€6,644 | -33.9% |
| Recurring financial charges | 65 | €19,623 | €12,979 | -€6,644 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €402,328 | €452,954 | +€50,626 | +12.6% |
| Transfer from deferred taxes | 780 | €22,084 | €22,084 | = | 0.0% |
| Income taxes | 67/77 | €132,178 | €127,722 | -€4,456 | -3.4% |
| Profit (loss) for the period | 9904 | €292,234 | €347,316 | +€55,082 | +18.8% |
| Transfer from tax-exempt reserves | 789 | €66,253 | €66,253 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €358,488 | €413,569 | +€55,082 | +15.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.