SOCCER TAX: what changed
SOCCER TAX
Largest movements
- Cash -€6,618
down €6,618 (-40.4%), from €16,400 to €9,783
mainly Other debts (-€7,785) and Net result for the year (-€6,808)
- Tangible fixed assets -€3,306
down €3,306 (-68.9%), from €4,801 to €1,495
- Other debts -€7,785
down €7,785 (-22.0%), from €35,339 to €27,553
- Profit (loss) carried forward -€6,808
down €6,808 (-118%), from -€5,777 to -€12,585
- Trade debts +€5,237
up €5,237 (+307%), from €1,707 to €6,944
- Tax, wage and social debts -€910
down €910 (-80.5%), from €1,131 to €221
of which Remuneration and social security: -€1,131
- Gross operating margin +€8,890
up €8,890 (+66.5%), from €13,366 to €22,257
- Staff costs +€6,172
up €6,172 (+37.6%), from €16,427 to €22,600
- Other operating charges +€1,398
up €1,398 (+145%), from €966 to €2,364
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,343 | €41,077 | -€10,266 | -20.0% |
| Fixed assets | 21/28 | €34,601 | €31,295 | -€3,306 | -9.6% |
| Intangible fixed assets | 21 | €29,500 | €29,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,801 | €1,495 | -€3,306 | -68.9% |
| Furniture and vehicles | 24 | €4,801 | €1,495 | -€3,306 | -68.9% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €16,742 | €9,783 | -€6,960 | -41.6% |
| Amounts receivable within one year | 40/41 | €342 | - | -€342 | |
| Other amounts receivable | 41 | €342 | - | -€342 | |
| Cash at bank and in hand | 54/58 | €16,400 | €9,783 | -€6,618 | -40.4% |
| Total equity and liabilities | 10/49 | €51,343 | €41,077 | -€10,266 | -20.0% |
| Equity | 10/15 | €13,167 | €6,359 | -€6,808 | -51.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €344 | €344 | = | 0.0% |
| Non-distributable reserves | 130/1 | €344 | €344 | = | 0.0% |
| Reserves not available under the articles | 1311 | €344 | €344 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,777 | -€12,585 | -€6,808 | -118% |
| Amounts payable | 17/49 | €38,176 | €34,718 | -€3,458 | -9.1% |
| Amounts payable within one year | 42/48 | €38,176 | €34,718 | -€3,458 | -9.1% |
| Trade debts | 44 | €1,707 | €6,944 | +€5,237 | +307% |
| Suppliers | 440/4 | €1,707 | €6,944 | +€5,237 | +307% |
| Taxes, remuneration and social security | 45 | €1,131 | €221 | -€910 | -80.5% |
| Taxes | 450/3 | - | €221 | +€221 | |
| Remuneration and social security | 454/9 | €1,131 | - | -€1,131 | |
| Other amounts payable | 47/48 | €35,339 | €27,553 | -€7,785 | -22.0% |
| Remuneration, social security and pensions | 62 | €16,427 | €22,600 | +€6,172 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,305 | €3,306 | +€0 | 0.0% |
| Other operating charges | 640/8 | €966 | €2,364 | +€1,398 | +145% |
| Non-recurring operating charges | 66A | €955 | - | -€955 | |
| Gross operating margin | 9900 | €13,366 | €22,257 | +€8,890 | +66.5% |
| Operating profit (loss) | 9901 | -€8,287 | -€6,013 | +€2,274 | +27.4% |
| Financial charges | 65/66B | €843 | €795 | -€48 | -5.7% |
| Recurring financial charges | 65 | €843 | €795 | -€48 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,130 | -€6,808 | +€2,323 | +25.4% |
| Profit (loss) for the period | 9904 | -€9,130 | -€6,808 | +€2,323 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,130 | -€6,808 | +€2,323 | +25.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.