PRO SOCCER MANAGEMENT: 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.
PRO SOCCER MANAGEMENT
Largest movements
- Cash -€65,564
down €65,564 (-32.2%), from €203,847 to €138,283
mainly Contributions, distributions and other (-€74,602) and Other debts (-€46,500)
- Receivables within one year +€9,729
up €9,729 (+7.7%), from €126,207 to €135,936
of which Trade receivables: +€11,132
- Other debts -€46,500
no longer reported in 2025 (was €46,500)
- Debts after one year -€6,632
no longer reported in 2025 (was €6,632)
- Current portion of long-term debt -€5,579
no longer reported in 2025 (was €5,579)
- Tax, wage and social debts -€4,868
down €4,868 (-14.2%), from €34,360 to €29,493
- Profit (loss) carried forward +€3,749
no longer reported in 2025 (was -€3,749)
- Gross operating margin -€13,882
down €13,882 (-10.4%), from €133,114 to €119,231
- Taxes -€3,244
down €3,244 (-8.0%), from €40,790 to €37,546
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 | €335,502 | €277,707 | -€57,795 | -17.2% |
| Fixed assets | 21/28 | €4,423 | €3,488 | -€935 | -21.1% |
| Tangible fixed assets | 22/27 | €4,423 | €3,488 | -€935 | -21.1% |
| Plant, machinery and equipment | 23 | €2,767 | €2,071 | -€696 | -25.2% |
| Furniture and vehicles | 24 | €1,656 | €1,416 | -€239 | -14.4% |
| Current assets | 29/58 | €331,079 | €274,219 | -€56,860 | -17.2% |
| Amounts receivable within one year | 40/41 | €126,207 | €135,936 | +€9,729 | +7.7% |
| Trade receivables | 40 | €94,138 | €105,270 | +€11,132 | +11.8% |
| Other amounts receivable | 41 | €32,069 | €30,666 | -€1,403 | -4.4% |
| Cash at bank and in hand | 54/58 | €203,847 | €138,283 | -€65,564 | -32.2% |
| Deferred charges and accrued income | 490/1 | €1,025 | - | -€1,025 | |
| Total equity and liabilities | 10/49 | €335,502 | €277,707 | -€57,795 | -17.2% |
| Equity | 10/15 | €242,351 | €248,191 | +€5,840 | +2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €239,900 | €241,991 | +€2,091 | +0.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €238,040 | €240,131 | +€2,091 | +0.9% |
| Profit (loss) carried forward | 14 | -€3,749 | - | +€3,749 | |
| Amounts payable | 17/49 | €93,151 | €29,516 | -€63,636 | -68.3% |
| Amounts payable after more than one year | 17 | €6,632 | - | -€6,632 | |
| Financial debts | 170/4 | €6,632 | - | -€6,632 | |
| Amounts payable within one year | 42/48 | €86,519 | €29,516 | -€57,003 | -65.9% |
| Current portion of amounts payable after more than one year | 42 | €5,579 | - | -€5,579 | |
| Trade debts | 44 | €80 | €23 | -€57 | -71.2% |
| Suppliers | 440/4 | €80 | €23 | -€57 | -71.2% |
| Taxes, remuneration and social security | 45 | €34,360 | €29,493 | -€4,868 | -14.2% |
| Taxes | 450/3 | €34,360 | €29,493 | -€4,868 | -14.2% |
| Other amounts payable | 47/48 | €46,500 | - | -€46,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,780 | €2,059 | +€279 | +15.7% |
| Other operating charges | 640/8 | €308 | €353 | +€44 | +14.3% |
| Gross operating margin | 9900 | €133,114 | €119,231 | -€13,882 | -10.4% |
| Operating profit (loss) | 9901 | €131,025 | €116,820 | -€14,205 | -10.8% |
| Financial income | 75/76B | €1,264 | €1,551 | +€286 | +22.7% |
| Recurring financial income | 75 | €1,264 | €1,551 | +€286 | +22.7% |
| Financial charges | 65/66B | €415 | €382 | -€33 | -7.8% |
| Recurring financial charges | 65 | €415 | €382 | -€33 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €131,875 | €117,988 | -€13,886 | -10.5% |
| Income taxes | 67/77 | €40,790 | €37,546 | -€3,244 | -8.0% |
| Profit (loss) for the period | 9904 | €91,085 | €80,442 | -€10,643 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €91,085 | €80,442 | -€10,643 | -11.7% |
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 26 October 2026 via checked.be.