Plus Sporta Pro: 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 Sporta Pro
Largest movements
- Receivables within one year -€20,405
down €20,405 (-13.1%), from €155,620 to €135,215
of which Other amounts receivable: -€25,826
- Deferred charges and accrued income +€20,311
new in 2025: €20,311
- Stocks and contracts +€12,800
up €12,800 (+15.6%), from €82,111 to €94,910
- Cash -€8,989
down €8,989 (-38.5%), from €23,320 to €14,332
mainly Other debts (-€47,829) and Deferred charges and accrued income (-€20,311)
- Trade debts +€58,570
up €58,570, from €0 to €58,570
- Other debts -€47,829
down €47,829 (-100%), from €47,829 to €0
- Tax, wage and social debts -€8,645
down €8,645 (-85.0%), from €10,167 to €1,521
- Gross operating margin -€21,605
down €21,605 (-96.3%), from €22,443 to €839
- Financial charges +€9,919
up €9,919, from -€6,170 to €3,749
- Financial income +€8,350
up €8,350 (+1,238%), from €675 to €9,025
- Write-downs -€6,488
down €6,488 (-100%), from €6,488 to €0
- Taxes -€6,290
down €6,290 (-84.8%), from €7,421 to €1,131
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 | €261,799 | €265,060 | +€3,261 | +1.2% |
| Fixed assets | 21/28 | €747 | €292 | -€455 | -60.9% |
| Tangible fixed assets | 22/27 | €747 | €292 | -€455 | -60.9% |
| Furniture and vehicles | 24 | €747 | €292 | -€455 | -60.9% |
| Current assets | 29/58 | €261,052 | €264,769 | +€3,717 | +1.4% |
| Stocks and contracts in progress | 3 | €82,111 | €94,910 | +€12,800 | +15.6% |
| Stocks | 30/36 | €82,111 | €94,910 | +€12,800 | +15.6% |
| Amounts receivable within one year | 40/41 | €155,620 | €135,215 | -€20,405 | -13.1% |
| Trade receivables | 40 | €129,794 | €135,215 | +€5,421 | +4.2% |
| Other amounts receivable | 41 | €25,826 | €0 | -€25,826 | -100% |
| Current investments | 50/53 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,320 | €14,332 | -€8,989 | -38.5% |
| Deferred charges and accrued income | 490/1 | - | €20,311 | +€20,311 | |
| Total equity and liabilities | 10/49 | €261,799 | €265,060 | +€3,261 | +1.2% |
| Equity | 10/15 | €203,803 | €204,969 | +€1,166 | +0.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €198,500 | €199,650 | +€1,150 | +0.6% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €198,000 | €199,150 | +€1,150 | +0.6% |
| Profit (loss) carried forward | 14 | €303 | €319 | +€16 | +5.2% |
| Amounts payable | 17/49 | €57,996 | €60,091 | +€2,096 | +3.6% |
| Amounts payable within one year | 42/48 | €57,996 | €60,091 | +€2,096 | +3.6% |
| Trade debts | 44 | €0 | €58,570 | +€58,570 | |
| Suppliers | 440/4 | €0 | €58,570 | +€58,570 | |
| Taxes, remuneration and social security | 45 | €10,167 | €1,521 | -€8,645 | -85.0% |
| Taxes | 450/3 | €10,167 | €1,521 | -€8,645 | -85.0% |
| Other amounts payable | 47/48 | €47,829 | €0 | -€47,829 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €455 | €455 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,488 | €0 | -€6,488 | -100% |
| Other operating charges | 640/8 | €1,911 | €3,362 | +€1,452 | +76.0% |
| Gross operating margin | 9900 | €22,443 | €839 | -€21,605 | -96.3% |
| Operating profit (loss) | 9901 | €13,589 | -€2,979 | -€16,569 | |
| Financial income | 75/76B | €675 | €9,025 | +€8,350 | +1,238% |
| Recurring financial income | 75 | €675 | €9,025 | +€8,350 | +1,238% |
| Financial charges | 65/66B | -€6,170 | €3,749 | +€9,919 | |
| Recurring financial charges | 65 | -€6,170 | €3,749 | +€9,919 | |
| Profit (loss) for the period before taxes | 9903 | €20,434 | €2,297 | -€18,137 | -88.8% |
| Income taxes | 67/77 | €7,421 | €1,131 | -€6,290 | -84.8% |
| Profit (loss) for the period | 9904 | €13,013 | €1,166 | -€11,847 | -91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,013 | €1,166 | -€11,847 | -91.0% |
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 23 October 2026 via checked.be.