PRO BASKETBALL LEAGUE: what changed
PRO BASKETBALL LEAGUE
Largest movements
- Receivables within one year +€115,861
up €115,861 (+35.7%), from €324,312 to €440,173
of which Trade receivables: +€105,828
- Cash -€31,801
down €31,801 (-57.9%), from €54,933 to €23,131
mainly Receivables within one year (-€115,861) and Accrued charges and deferred income (-€897)
- Equity +€43,812
up €43,812 (+17.1%), from €256,078 to €299,889
of which Contributions: +€110,105
- Debts within one year +€40,535
up €40,535 (+27.4%), from €148,080 to €188,615
of which Trade debts: +€48,197
- Gross operating margin -€107,831
down €107,831 (-74.7%), from €144,390 to €36,559
- Staff costs -€79,378
down €79,378, from €71,148 to -€8,230
- Taxes -€2,838
down €2,838 (-97.9%), from €2,900 to €62
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €405,055 | €488,504 | +€83,450 | +20.6% |
| Fixed assets | 21/28 | €25,810 | €24,984 | -€825 | -3.2% |
| Tangible fixed assets | 22/27 | €925 | €463 | -€462 | -50.0% |
| Plant, machinery and equipment | 23 | €925 | €463 | -€462 | -50.0% |
| Financial fixed assets | 28 | €24,884 | €24,521 | -€363 | -1.5% |
| Current assets | 29/58 | €379,245 | €463,520 | +€84,275 | +22.2% |
| Amounts receivable within one year | 40/41 | €324,312 | €440,173 | +€115,861 | +35.7% |
| Trade receivables | 40 | €261,502 | €367,330 | +€105,828 | +40.5% |
| Other amounts receivable | 41 | €62,811 | €72,843 | +€10,032 | +16.0% |
| Cash at bank and in hand | 54/58 | €54,933 | €23,131 | -€31,801 | -57.9% |
| Deferred charges and accrued income | 490/1 | - | €216 | +€216 | |
| Total equity and liabilities | 10/49 | €405,055 | €488,504 | +€83,450 | +20.6% |
| Equity | 10/15 | €256,078 | €299,889 | +€43,812 | +17.1% |
| Contributions | 10/11 | - | €110,105 | +€110,105 | |
| Capital | 10 | - | €110,105 | +€110,105 | |
| Profit (loss) carried forward | 14 | €145,973 | €189,785 | +€43,812 | +30.0% |
| Amounts payable | 17/49 | €148,977 | €188,615 | +€39,638 | +26.6% |
| Amounts payable within one year | 42/48 | €148,080 | €188,615 | +€40,535 | +27.4% |
| Trade debts | 44 | €131,153 | €179,349 | +€48,197 | +36.7% |
| Suppliers | 440/4 | €131,153 | €179,349 | +€48,197 | +36.7% |
| Taxes, remuneration and social security | 45 | €6,266 | €9,266 | +€3,000 | +47.9% |
| Taxes | 450/3 | €809 | €9,266 | +€8,457 | +1,045% |
| Remuneration and social security | 454/9 | €5,457 | - | -€5,457 | |
| Accrued charges and deferred income | 492/3 | €897 | - | -€897 | |
| Non-recurring operating income | 76A | €379 | €13,491 | +€13,112 | +3,460% |
| Remuneration, social security and pensions | 62 | €71,148 | -€8,230 | -€79,378 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €462 | €462 | = | 0.0% |
| Other operating charges | 640/8 | €1,420 | €94 | -€1,326 | -93.4% |
| Non-recurring operating charges | 66A | €12 | - | -€12 | |
| Gross operating margin | 9900 | €144,390 | €36,559 | -€107,831 | -74.7% |
| Operating profit (loss) | 9901 | €71,349 | €44,233 | -€27,115 | -38.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €607 | €359 | -€248 | -40.8% |
| Recurring financial charges | 65 | €607 | €359 | -€248 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €70,741 | €43,874 | -€26,867 | -38.0% |
| Income taxes | 67/77 | €2,900 | €62 | -€2,838 | -97.9% |
| Profit (loss) for the period | 9904 | €67,841 | €43,812 | -€24,030 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €67,841 | €43,812 | -€24,030 | -35.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.