Sponsoring & Licensing: 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.
Sponsoring & Licensing
Largest movements
- Cash -€777
down €777 (-80.7%), from €963 to €186
mainly Trade debts (-€990) and Net result for the year (-€248)
- Receivables within one year +€111
up €111 (+3.8%), from €2,926 to €3,037
of which Other amounts receivable: +€111
- Trade debts -€990
down €990 (-58.7%), from €1,689 to €698
- Other debts +€572
up €572 (+2.6%), from €22,144 to €22,716
- Profit (loss) carried forward -€248
down €248 (-0.6%), from -€38,564 to -€38,812
- Purchases and services +€1,015
new in 2024: €1,015
- Gross operating margin -€928
down €928 (-80.9%), from €1,148 to €219
- Depreciation -€871
no longer reported in 2024 (was €871)
- Turnover +€534
new in 2024: €534
- Other operating charges -€359
down €359 (-48.1%), from €746 to €387
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 | €3,890 | €3,224 | -€666 | -17.1% |
| Current assets | 29/58 | €3,890 | €3,224 | -€666 | -17.1% |
| Amounts receivable within one year | 40/41 | €2,926 | €3,037 | +€111 | +3.8% |
| Trade receivables | 40 | €2,471 | €2,471 | = | 0.0% |
| Other amounts receivable | 41 | €455 | €566 | +€111 | +24.4% |
| Cash at bank and in hand | 54/58 | €963 | €186 | -€777 | -80.7% |
| Total equity and liabilities | 10/49 | €3,890 | €3,224 | -€666 | -17.1% |
| Equity | 10/15 | -€19,942 | -€20,190 | -€248 | -1.2% |
| 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% |
| Reserves | 13 | €22 | €22 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22 | €22 | = | 0.0% |
| Legal reserve | 130 | €22 | €22 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,564 | -€38,812 | -€248 | -0.6% |
| Amounts payable | 17/49 | €23,832 | €23,414 | -€418 | -1.8% |
| Amounts payable within one year | 42/48 | €23,832 | €23,414 | -€418 | -1.8% |
| Trade debts | 44 | €1,689 | €698 | -€990 | -58.7% |
| Suppliers | 440/4 | €1,689 | €698 | -€990 | -58.7% |
| Other amounts payable | 47/48 | €22,144 | €22,716 | +€572 | +2.6% |
| Turnover | 70 | - | €534 | +€534 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,015 | +€1,015 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €871 | - | -€871 | |
| Other operating charges | 640/8 | €746 | €387 | -€359 | -48.1% |
| Gross operating margin | 9900 | €1,148 | €219 | -€928 | -80.9% |
| Operating profit (loss) | 9901 | -€469 | -€168 | +€301 | +64.2% |
| Financial charges | 65/66B | €72 | €79 | +€7 | +9.9% |
| Recurring financial charges | 65 | €72 | €79 | +€7 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | -€542 | -€248 | +€294 | +54.3% |
| Profit (loss) for the period | 9904 | -€542 | -€248 | +€294 | +54.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€542 | -€248 | +€294 | +54.3% |
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 30 October 2026 via checked.be.