SPORDIVE: 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.
SPORDIVE
Largest movements
- Cash +€93,700
up €93,700 (+14,550%), from €644 to €94,344
mainly Net result for the year (+€46,806) and Other debts (+€38,000)
- Receivables within one year +€18,683
up €18,683 (+26.0%), from €71,798 to €90,481
of which Trade receivables: +€15,486
- Stocks and contracts -€16,667
down €16,667 (-16.3%), from €102,167 to €85,500
- Tangible fixed assets +€9,785
up €9,785 (+3,229%), from €303 to €10,088
of which Furniture and vehicles: +€7,776
- Intangible fixed assets -€5,000
down €5,000 (-14.1%), from €35,417 to €30,417
- Profit (loss) carried forward +€46,806
up €46,806 (+51.1%), from -€91,533 to -€44,727
- Other debts +€38,000
up €38,000 (+585%), from €6,500 to €44,500
- Trade debts +€31,142
up €31,142 (+102%), from €30,555 to €61,697
- Tax, wage and social debts -€12,714
down €12,714 (-42.3%), from €30,074 to €17,360
of which Taxes: -€9,579
- Gross operating margin +€153,405
up €153,405, from -€85,687 to €67,718
- Write-downs +€12,500
new in 2025: €12,500
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €210,596 | €313,830 | +€103,234 | +49.0% |
| Fixed assets | 21/28 | €35,720 | €40,505 | +€4,785 | +13.4% |
| Intangible fixed assets | 21 | €35,417 | €30,417 | -€5,000 | -14.1% |
| Tangible fixed assets | 22/27 | €303 | €10,088 | +€9,785 | +3,229% |
| Furniture and vehicles | 24 | €303 | €8,079 | +€7,776 | +2,566% |
| Other tangible fixed assets | 26 | - | €2,009 | +€2,009 | |
| Current assets | 29/58 | €174,876 | €273,325 | +€98,449 | +56.3% |
| Stocks and contracts in progress | 3 | €102,167 | €85,500 | -€16,667 | -16.3% |
| Stocks | 30/36 | €102,167 | €85,500 | -€16,667 | -16.3% |
| Amounts receivable within one year | 40/41 | €71,798 | €90,481 | +€18,683 | +26.0% |
| Trade receivables | 40 | €7,184 | €22,670 | +€15,486 | +216% |
| Other amounts receivable | 41 | €64,614 | €67,811 | +€3,197 | +4.9% |
| Cash at bank and in hand | 54/58 | €644 | €94,344 | +€93,700 | +14,550% |
| Deferred charges and accrued income | 490/1 | €267 | €3,000 | +€2,733 | +1,024% |
| Total equity and liabilities | 10/49 | €210,596 | €313,830 | +€103,234 | +49.0% |
| Equity | 10/15 | €143,467 | €190,273 | +€46,806 | +32.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €210,000 | €210,000 | = | 0.0% |
| Distributable reserves | 133 | €210,000 | €210,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,533 | -€44,727 | +€46,806 | +51.1% |
| Amounts payable | 17/49 | €67,129 | €123,557 | +€56,428 | +84.1% |
| Amounts payable within one year | 42/48 | €67,129 | €123,557 | +€56,428 | +84.1% |
| Trade debts | 44 | €30,555 | €61,697 | +€31,142 | +102% |
| Suppliers | 440/4 | €30,555 | €61,697 | +€31,142 | +102% |
| Taxes, remuneration and social security | 45 | €30,074 | €17,360 | -€12,714 | -42.3% |
| Taxes | 450/3 | €26,939 | €17,360 | -€9,579 | -35.6% |
| Remuneration and social security | 454/9 | €3,135 | - | -€3,135 | |
| Other amounts payable | 47/48 | €6,500 | €44,500 | +€38,000 | +585% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,429 | €5,799 | -€630 | -9.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,500 | +€12,500 | |
| Other operating charges | 640/8 | €741 | €1,500 | +€759 | +102% |
| Gross operating margin | 9900 | -€85,687 | €67,718 | +€153,405 | |
| Operating profit (loss) | 9901 | -€92,857 | €47,919 | +€140,776 | |
| Financial income | 75/76B | €76 | €12 | -€64 | -84.2% |
| Recurring financial income | 75 | €76 | €12 | -€64 | -84.2% |
| Financial charges | 65/66B | €824 | €1,125 | +€301 | +36.5% |
| Recurring financial charges | 65 | €824 | €1,125 | +€301 | +36.5% |
| Profit (loss) for the period before taxes | 9903 | -€93,605 | €46,806 | +€140,411 | |
| Profit (loss) for the period | 9904 | -€93,605 | €46,806 | +€140,411 | |
| Profit (loss) for the period to be appropriated | 9905 | -€93,605 | €46,806 | +€140,411 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.