PRO LEAGUE: 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
PRO LEAGUE
NACE 93.121, Football clubs
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€5,135
2024 · -€16,341+€11,206
Equity
€334,867
2024 · €340,002-€5,135
Cash
€2.4m
2024 · €6.6m-€4.2m
Balance sheet total
€30.3m
2024 · €41.4m-€11.0m
Largest movements
Assets
- Receivables after one year -€6.0m
down €6.0m (-100%), from €6.0m to €0
- Cash -€4.2m
down €4.2m (-64.0%), from €6.6m to €2.4m
mainly Trade debts (-€12.2m) and Debts after one year (-€6.0m)
- Receivables within one year -€926,257
down €926,257 (-3.2%), from €28.8m to €27.8m
of which Other amounts receivable: -€4.6m
Equity and liabilities
- Trade debts -€12.2m
down €12.2m (-36.3%), from €33.6m to €21.4m
- Accrued charges and deferred income +€7.3m
up €7.3m (+2,996%), from €244,285 to €7.6m
- Debts after one year -€6.0m
down €6.0m (-100%), from €6.0m to €0
Income statement
- Turnover +€1.3m
up €1.3m (+8.8%), from €15.2m to €16.5m
- Other operating income -€795,595
down €795,595 (-59.3%), from €1.3m to €546,247
- Services and other goods +€304,657
up €304,657 (+1.9%), from €16.0m to €16.3m
- Staff costs +€210,092
up €210,092 (+25.1%), from €836,534 to €1.0m
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
-€16,341
Turnover
+€1.3m
Other operating income
-€795,595
Services and other goods
-€304,657
Staff costs
-€210,092
Depreciation
-€5,694
Other operating charges
-€11,504
Financial income
-€14,425
Financial charges
+€4,983
Taxes
+€9,517
Result 2025
-€5,135
raises the resultlowers the result
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.
From operations
+€1.9m
Investment
-€141,447
Financing
-€6.0m
Cash 2024
€6.6m
From operations (derived)
+€1.9m
Net result for the year
-€5,135
Depreciation
+€15,697
Receivables after one year
+€6.0m
Receivables within one year
+€926,257
Smaller working-capital items
-€7,014
Trade debts
-€12.2m
Other debts
-€116,318
Accrued charges and deferred income
+€7.3m
Investment (derived)
-€141,447
Investment in fixed assets (net)
-€141,447
Financing
-€6.0m
Debts after one year
-€6.0m
Cash 2025
€2.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,364,871 | €30,349,900 | -€11.0m | -26.6% |
| Fixed assets | 21/28 | €24,312 | €150,062 | +€125,750 | +517% |
| Intangible fixed assets | 21 | - | €117,512 | +€117,512 | |
| Tangible fixed assets | 22/27 | €24,312 | €32,549 | +€8,237 | +33.9% |
| Plant, machinery and equipment | 23 | €4,655 | €3,657 | -€998 | -21.4% |
| Furniture and vehicles | 24 | €16,186 | €26,129 | +€9,943 | +61.4% |
| Other tangible fixed assets | 26 | €3,471 | €2,764 | -€707 | -20.4% |
| Current assets | 29/58 | €41,340,559 | €30,199,838 | -€11.1m | -26.9% |
| Amounts receivable after more than one year | 29 | €6,013,387 | €0 | -€6.0m | -100% |
| Trade receivables | 290 | €6,013,387 | €0 | -€6.0m | -100% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €28,751,966 | €27,825,709 | -€926,257 | -3.2% |
| Trade receivables | 40 | €17,266,056 | €20,972,266 | +€3.7m | +21.5% |
| Other amounts receivable | 41 | €11,485,910 | €6,853,444 | -€4.6m | -40.3% |
| Cash at bank and in hand | 54/58 | €6,575,206 | €2,365,487 | -€4.2m | -64.0% |
| Deferred charges and accrued income | 490/1 | - | €8,642 | +€8,642 | |
| Total equity and liabilities | 10/49 | €41,364,871 | €30,349,900 | -€11.0m | -26.6% |
| Equity | 10/15 | €340,002 | €334,867 | -€5,135 | -1.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €278,502 | €273,367 | -€5,135 | -1.8% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €272,352 | €267,217 | -€5,135 | -1.9% |
| Amounts payable | 17/49 | €41,024,868 | €30,015,032 | -€11.0m | -26.8% |
| Amounts payable after more than one year | 17 | €6,013,387 | €0 | -€6.0m | -100% |
| Trade debts | 175 | €6,013,387 | €0 | -€6.0m | -100% |
| Suppliers | 1750 | €6,013,387 | €0 | -€6.0m | -100% |
| Amounts payable within one year | 42/48 | €34,767,196 | €22,452,821 | -€12.3m | -35.4% |
| Trade debts | 44 | €33,641,879 | €21,442,194 | -€12.2m | -36.3% |
| Suppliers | 440/4 | €33,641,879 | €21,442,194 | -€12.2m | -36.3% |
| Taxes, remuneration and social security | 45 | €129,250 | €130,877 | +€1,628 | +1.3% |
| Taxes | 450/3 | €53,619 | €36,000 | -€17,619 | -32.9% |
| Remuneration and social security | 454/9 | €75,631 | €94,877 | +€19,247 | +25.4% |
| Other amounts payable | 47/48 | €996,068 | €879,750 | -€116,318 | -11.7% |
| Accrued charges and deferred income | 492/3 | €244,285 | €7,562,211 | +€7.3m | +2,996% |
| Operating income | 70/76A | €16,492,925 | €17,036,002 | +€543,077 | +3.3% |
| Turnover | 70 | €15,151,083 | €16,489,755 | +€1.3m | +8.8% |
| Other operating income | 74 | €1,341,842 | €546,247 | -€795,595 | -59.3% |
| Operating charges | 60/66A | €16,869,582 | €17,401,529 | +€531,946 | +3.2% |
| Services and other goods | 61 | €16,021,452 | €16,326,108 | +€304,657 | +1.9% |
| Remuneration, social security and pensions | 62 | €836,534 | €1,046,626 | +€210,092 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,003 | €15,697 | +€5,694 | +56.9% |
| Other operating charges | 640/8 | €1,594 | €13,098 | +€11,504 | +722% |
| Operating profit (loss) | 9901 | -€376,658 | -€365,527 | +€11,131 | +3.0% |
| Financial income | 75/76B | €423,050 | €408,625 | -€14,425 | -3.4% |
| Recurring financial income | 75 | €423,050 | €408,625 | -€14,425 | -3.4% |
| Income from current assets | 751 | €388,138 | €402,915 | +€14,777 | +3.8% |
| Other financial income | 752/9 | €34,912 | €5,711 | -€29,202 | -83.6% |
| Financial charges | 65/66B | €7,758 | €2,775 | -€4,983 | -64.2% |
| Recurring financial charges | 65 | €7,758 | €2,775 | -€4,983 | -64.2% |
| Debt charges | 650 | €358 | €550 | +€191 | +53.4% |
| Other financial charges | 652/9 | €7,399 | €2,225 | -€5,174 | -69.9% |
| Profit (loss) for the period before taxes | 9903 | €38,635 | €40,324 | +€1,689 | +4.4% |
| Income taxes | 67/77 | €54,975 | €45,459 | -€9,517 | -17.3% |
| Taxes | 670/3 | €54,975 | €45,459 | -€9,517 | -17.3% |
| Profit (loss) for the period | 9904 | -€16,341 | -€5,135 | +€11,206 | +68.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,341 | -€5,135 | +€11,206 | +68.6% |
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 14 October 2026 via checked.be.