PLUS DE SPORT: 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.
PLUS DE SPORT
Largest movements
- Receivables within one year +€14,000
new in 2025: €14,000
- Cash -€11,911
down €11,911 (-86.0%), from €13,854 to €1,943
mainly Receivables within one year (-€14,000) and Net result for the year (-€4,594)
- Stocks and contracts -€6,511
down €6,511 (-20.3%), from €32,145 to €25,634
- Profit (loss) carried forward -€4,594
down €4,594, from €4,327 to -€267
- Other debts +€4,300
up €4,300 (+13.4%), from €32,000 to €36,300
- Tax, wage and social debts -€4,074
down €4,074 (-52.9%), from €7,702 to €3,627
- Gross operating margin -€11,429
down €11,429, from €7,245 to -€4,184
- Taxes -€1,278
no longer reported in 2025 (was €1,278)
- Other operating charges -€410
down €410 (-54.9%), from €746 to €336
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 | €45,999 | €41,577 | -€4,422 | -9.6% |
| Current assets | 29/58 | €45,999 | €41,577 | -€4,422 | -9.6% |
| Stocks and contracts in progress | 3 | €32,145 | €25,634 | -€6,511 | -20.3% |
| Stocks | 30/36 | €32,145 | €25,634 | -€6,511 | -20.3% |
| Amounts receivable within one year | 40/41 | - | €14,000 | +€14,000 | |
| Trade receivables | 40 | - | €14,000 | +€14,000 | |
| Cash at bank and in hand | 54/58 | €13,854 | €1,943 | -€11,911 | -86.0% |
| Total equity and liabilities | 10/49 | €45,999 | €41,577 | -€4,422 | -9.6% |
| Equity | 10/15 | €5,527 | €933 | -€4,594 | -83.1% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,327 | -€267 | -€4,594 | |
| Amounts payable | 17/49 | €40,472 | €40,644 | +€172 | +0.4% |
| Amounts payable within one year | 42/48 | €40,472 | €40,644 | +€172 | +0.4% |
| Trade debts | 44 | €771 | €717 | -€54 | -7.0% |
| Suppliers | 440/4 | €771 | €717 | -€54 | -7.0% |
| Taxes, remuneration and social security | 45 | €7,702 | €3,627 | -€4,074 | -52.9% |
| Taxes | 450/3 | €7,702 | €3,627 | -€4,074 | -52.9% |
| Other amounts payable | 47/48 | €32,000 | €36,300 | +€4,300 | +13.4% |
| Other operating charges | 640/8 | €746 | €336 | -€410 | -54.9% |
| Gross operating margin | 9900 | €7,245 | -€4,184 | -€11,429 | |
| Operating profit (loss) | 9901 | €6,499 | -€4,521 | -€11,019 | |
| Financial charges | 65/66B | €113 | €73 | -€39 | -35.1% |
| Recurring financial charges | 65 | €113 | €73 | -€39 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €6,386 | -€4,594 | -€10,980 | |
| Income taxes | 67/77 | €1,278 | - | -€1,278 | |
| Profit (loss) for the period | 9904 | €5,108 | -€4,594 | -€9,702 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,108 | -€4,594 | -€9,702 |
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 25 October 2026 via checked.be.