RS SPORT: what changed
Two fiscal 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.
RS SPORT
Largest movements
- Receivables within one year +€4,598
new in 2024: €4,598
- Tangible fixed assets -€3,303
down €3,303 (-76.1%), from €4,341 to €1,038
of which Furniture and vehicles: -€2,583
- Cash +€2,570
up €2,570 (+142.3%), from €1,806 to €4,376
mainly Net result for the year (+€5,701) and Depreciation (+€4,863)
- Intangible fixed assets -€1,560
down €1,560 (-50.0%), from €3,120 to €1,560
- Stocks and contracts -€385
down €385 (-4.4%), from €8,741 to €8,356
- Other debts -€6,575
down €6,575 (-17.7%), from €37,044 to €30,469
- Profit (loss) carried forward +€5,701
up €5,701 (+12.2%), from -€46,862 to -€41,161
- Trade debts +€3,977
up €3,977 (+79.7%), from €4,990 to €8,967
- Tax, wage and social debts -€1,184
down €1,184 (-27.9%), from €4,237 to €3,053
- Gross operating margin +€1,804
up €1,804 (+16.2%), from €11,140 to €12,944
- Taxes +€716
up €716 (+60.4%), from €1,185 to €1,900
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,008 | €19,928 | +€1,920 | +10.7% |
| Fixed assets | 21/28 | €7,461 | €2,598 | -€4,863 | -65.2% |
| Intangible fixed assets | 21 | €3,120 | €1,560 | -€1,560 | -50.0% |
| Tangible fixed assets | 22/27 | €4,341 | €1,038 | -€3,303 | -76.1% |
| Furniture and vehicles | 24 | €2,901 | €318 | -€2,583 | -89.0% |
| Other tangible fixed assets | 26 | €1,440 | €720 | -€720 | -50.0% |
| Current assets | 29/58 | €10,547 | €17,330 | +€6,783 | +64.3% |
| Stocks and contracts in progress | 3 | €8,741 | €8,356 | -€385 | -4.4% |
| Stocks | 30/36 | €8,741 | €8,356 | -€385 | -4.4% |
| Amounts receivable within one year | 40/41 | - | €4,598 | +€4,598 | |
| Trade receivables | 40 | - | €4,598 | +€4,598 | |
| Cash at bank and in hand | 54/58 | €1,806 | €4,376 | +€2,570 | +142.3% |
| Total equity and liabilities | 10/49 | €18,008 | €19,928 | +€1,920 | +10.7% |
| Equity | 10/15 | -€28,262 | -€22,561 | +€5,701 | +20.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,862 | -€41,161 | +€5,701 | +12.2% |
| Amounts payable | 17/49 | €46,271 | €42,489 | -€3,782 | -8.2% |
| Amounts payable within one year | 42/48 | €46,271 | €42,489 | -€3,782 | -8.2% |
| Trade debts | 44 | €4,990 | €8,967 | +€3,977 | +79.7% |
| Suppliers | 440/4 | €4,990 | €8,967 | +€3,977 | +79.7% |
| Taxes, remuneration and social security | 45 | €4,237 | €3,053 | -€1,184 | -27.9% |
| Taxes | 450/3 | €4,237 | €3,053 | -€1,184 | -27.9% |
| Other amounts payable | 47/48 | €37,044 | €30,469 | -€6,575 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,863 | €4,863 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €11,140 | €12,944 | +€1,804 | +16.2% |
| Operating profit (loss) | 9901 | €5,892 | €7,694 | +€1,801 | +30.6% |
| Financial charges | 65/66B | €85 | €92 | +€7 | +8.0% |
| Recurring financial charges | 65 | €85 | €92 | +€7 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €5,807 | €7,602 | +€1,795 | +30.9% |
| Income taxes | 67/77 | €1,185 | €1,900 | +€716 | +60.4% |
| Profit (loss) for the period | 9904 | €4,622 | €5,701 | +€1,079 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,622 | €5,701 | +€1,079 | +23.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.