SPORESTO: 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.
SPORESTO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€131,614
no longer reported in 2025 (was €131,614)
- Staff costs -€94,081
no longer reported in 2025 (was €94,081)
- Taxes -€10,000
no longer reported in 2025 (was €10,000)
- Depreciation -€4,049
no longer reported in 2025 (was €4,049)
- Financial income -€2,504
no longer reported in 2025 (was €2,504)
of which Non-recurring financial income: -€2,500
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,677 | €101,677 | = | 0.0% |
| Fixed assets | 21/28 | €19,897 | €19,897 | = | 0.0% |
| Tangible fixed assets | 22/27 | €19,897 | €19,897 | = | 0.0% |
| Plant, machinery and equipment | 23 | €19,565 | €19,565 | = | 0.0% |
| Furniture and vehicles | 24 | €333 | €333 | = | 0.0% |
| Current assets | 29/58 | €81,780 | €81,780 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,778 | €16,778 | = | 0.0% |
| Trade receivables | 40 | €15,345 | €15,345 | = | 0.0% |
| Other amounts receivable | 41 | €1,433 | €1,433 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,920 | €45,920 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €19,081 | €19,081 | = | 0.0% |
| Total equity and liabilities | 10/49 | €101,677 | €101,677 | = | 0.0% |
| Equity | 10/15 | €35,274 | €35,274 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,274 | €25,274 | = | 0.0% |
| Amounts payable | 17/49 | €66,403 | €66,403 | = | 0.0% |
| Amounts payable within one year | 42/48 | €60,313 | €60,313 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €3,110 | €3,110 | = | 0.0% |
| Trade debts | 44 | €13,672 | €13,672 | = | 0.0% |
| Suppliers | 440/4 | €13,672 | €13,672 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,455 | €14,455 | = | 0.0% |
| Taxes | 450/3 | €4,897 | €4,897 | = | 0.0% |
| Remuneration and social security | 454/9 | €9,559 | €9,559 | = | 0.0% |
| Other amounts payable | 47/48 | €29,075 | €29,075 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €6,090 | €6,090 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €94,081 | - | -€94,081 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,049 | - | -€4,049 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €131,614 | - | -€131,614 | |
| Operating profit (loss) | 9901 | €33,096 | - | -€33,096 | |
| Financial income | 75/76B | €2,504 | - | -€2,504 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Non-recurring financial income | 76B | €2,500 | - | -€2,500 | |
| Financial charges | 65/66B | €326 | - | -€326 | |
| Recurring financial charges | 65 | €260 | - | -€260 | |
| Non-recurring financial charges | 66B | €67 | - | -€67 | |
| Profit (loss) for the period before taxes | 9903 | €35,274 | - | -€35,274 | |
| Income taxes | 67/77 | €10,000 | - | -€10,000 | |
| Profit (loss) for the period | 9904 | €25,274 | - | -€25,274 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,274 | - | -€25,274 |
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 27 October 2026 via checked.be.