SH SPORT: 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.
SH SPORT
Largest movements
- Cash +€32,899
up €32,899 (+112%), from €29,504 to €62,403
mainly Net result for the year (+€79,058) and Trade debts (+€3,890)
- Receivables within one year +€19,372
up €19,372 (+16.0%), from €121,361 to €140,733
of which Other amounts receivable: +€19,872
- Profit (loss) carried forward +€79,058
up €79,058, from -€3,000 to €76,058
- Tax, wage and social debts -€32,013
down €32,013 (-85.4%), from €37,469 to €5,457
- Trade debts +€3,890
up €3,890 (+10.3%), from €37,911 to €41,802
- Taxes -€28,365
no longer reported in 2024 (was €28,365)
- Gross operating margin -€21,324
down €21,324 (-21.1%), from €101,280 to €79,957
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.
Derived cash bridge
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 | €152,404 | €203,135 | +€50,731 | +33.3% |
| Fixed assets | 21/28 | €1,540 | €0 | -€1,540 | -100% |
| Tangible fixed assets | 22/27 | €1,540 | €0 | -€1,540 | -100% |
| Furniture and vehicles | 24 | €1,540 | €0 | -€1,540 | -100% |
| Current assets | 29/58 | €150,864 | €203,135 | +€52,271 | +34.6% |
| Amounts receivable within one year | 40/41 | €121,361 | €140,733 | +€19,372 | +16.0% |
| Trade receivables | 40 | €500 | - | -€500 | |
| Other amounts receivable | 41 | €120,861 | €140,733 | +€19,872 | +16.4% |
| Cash at bank and in hand | 54/58 | €29,504 | €62,403 | +€32,899 | +112% |
| Total equity and liabilities | 10/49 | €152,404 | €203,135 | +€50,731 | +33.3% |
| Equity | 10/15 | €74,639 | €153,697 | +€79,058 | +106% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €75,639 | €75,639 | = | 0.0% |
| Distributable reserves | 133 | €75,639 | €75,639 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,000 | €76,058 | +€79,058 | |
| Amounts payable | 17/49 | €77,765 | €49,438 | -€28,327 | -36.4% |
| Amounts payable within one year | 42/48 | €77,765 | €49,431 | -€28,334 | -36.4% |
| Trade debts | 44 | €37,911 | €41,802 | +€3,890 | +10.3% |
| Suppliers | 440/4 | €37,911 | €41,802 | +€3,890 | +10.3% |
| Taxes, remuneration and social security | 45 | €37,469 | €5,457 | -€32,013 | -85.4% |
| Taxes | 450/3 | €37,469 | €5,457 | -€32,013 | -85.4% |
| Other amounts payable | 47/48 | €2,385 | €2,173 | -€212 | -8.9% |
| Accrued charges and deferred income | 492/3 | - | €7 | +€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €236 | €440 | +€204 | +86.1% |
| Gross operating margin | 9900 | €101,280 | €79,957 | -€21,324 | -21.1% |
| Operating profit (loss) | 9901 | €101,044 | €79,517 | -€21,527 | -21.3% |
| Financial income | 75/76B | €1 | €101 | +€100 | +7,036% |
| Recurring financial income | 75 | €1 | €101 | +€100 | +7,036% |
| Financial charges | 65/66B | €42 | €560 | +€518 | +1,241% |
| Recurring financial charges | 65 | €42 | €560 | +€518 | +1,241% |
| Profit (loss) for the period before taxes | 9903 | €101,004 | €79,058 | -€21,945 | -21.7% |
| Income taxes | 67/77 | €28,365 | - | -€28,365 | |
| Profit (loss) for the period | 9904 | €72,639 | €79,058 | +€6,419 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €72,639 | €79,058 | +€6,419 | +8.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.