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SPLASHYARD: 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.

What changed

SPLASHYARD

BE 0802.724.785
NACE 93.199, Other sports activities
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€764
2023 · -€2,636+€1,872
Equity
-€800
2023 · -€36-€764
Cash
€1
2023 · €64-€63
Balance sheet total
€1
2023 · €64-€63

Largest movements

2023 to 2024
Assets
  • Cash -€63

    down €63 (-98.4%), from €64 to €1

    mainly Net result for the year (-€764)

Equity and liabilities
  • Profit (loss) carried forward -€764

    down €764 (-29.0%), from -€2,636 to -€3,400

  • Other debts +€701

    up €701 (+701.0%), from €100 to €801

Income statement
  • Purchases and services -€6,164

    down €6,164 (-89.0%), from €6,928 to €764

  • Turnover -€4,292

    down €4,292 (-100.0%), from €4,292 to €0

  • Gross operating margin +€1,872

    up €1,872 (+71.0%), from -€2,636 to -€764

From the 2023 result to the 2024 result

effect on the 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 2023 -€2,636
Gross operating margin +€1,872
Result 2024 -€764

Cash bridge derived

cash 2023 to 2024

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.

From operations -€63
Investment €0
Financing +€0
Cash 2023 €64
Net result for the year -€764
Other debts +€701
Contributions, distributions and other +€0
Cash 2024 €1
Every line side by side 17 lines
Line Code 2023 2024 Change %
Total assets 20/58 €64 €1 -€63 -98.4%
Current assets 29/58 €64 €1 -€63 -98.4%
Cash at bank and in hand 54/58 €64 €1 -€63 -98.4%
Total equity and liabilities 10/49 €64 €1 -€63 -98.4%
Equity 10/15 -€36 -€800 -€764 -2115.5%
Contributions 10/11 €2,600 €2,600 = 0.0%
Profit (loss) carried forward 14 -€2,636 -€3,400 -€764 -29.0%
Amounts payable 17/49 €100 €801 +€701 +701.0%
Amounts payable within one year 42/48 €100 €801 +€701 +701.0%
Other amounts payable 47/48 €100 €801 +€701 +701.0%
Turnover 70 €4,292 €0 -€4,292 -100.0%
Goods, raw materials, services and sundry goods 60/61 €6,928 €764 -€6,164 -89.0%
Gross operating margin 9900 -€2,636 -€764 +€1,872 +71.0%
Operating profit (loss) 9901 -€2,636 -€764 +€1,872 +71.0%
Profit (loss) for the period before taxes 9903 -€2,636 -€764 +€1,872 +71.0%
Profit (loss) for the period 9904 -€2,636 -€764 +€1,872 +71.0%
Profit (loss) for the period to be appropriated 9905 -€2,636 -€764 +€1,872 +71.0%

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 28 September 2026 via checked.be.