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SPORT C MAX: what changed

What changed

SPORT C MAX

BE 0823.178.325
NACE 47.639, Retail sale of other sporting goods
filed annual accounts (NBB)
Financial years compared with
Net result for the year
€5,123
2024 · €979+€4,144
Equity
€114,663
2024 · €109,540+€5,123
Cash
€53,006
2024 · €84,380-€31,374
Balance sheet total
€254,037
2024 · €285,034-€30,998

Largest movements

2024 to 2025
Assets
  • Cash -€31,374

    down €31,374 (-37.2%), from €84,380 to €53,006

    mainly Other debts (-€36,497) and Stocks and contracts (-€12,543)

  • Stocks and contracts +€12,543

    up €12,543 (+8.8%), from €142,894 to €155,438

  • Tangible fixed assets -€11,661

    down €11,661 (-23.3%), from €49,956 to €38,295

    of which Furniture and vehicles: -€11,454

Equity and liabilities
  • Other debts -€36,497

    down €36,497 (-49.1%), from €74,346 to €37,849

  • Debts after one year -€9,831

    down €9,831 (-27.9%), from €35,182 to €25,351

  • Trade debts +€6,784

    up €6,784 (+18.9%), from €35,877 to €42,661

  • Profit (loss) carried forward +€5,123

    up €5,123 (+9.4%), from €54,540 to €59,663

  • Tax, wage and social debts +€3,057

    up €3,057 (+14.8%), from €20,624 to €23,681

    of which Taxes: +€2,986

Income statement
  • Other operating charges -€19,099

    down €19,099 (-72.3%), from €26,409 to €7,310

  • Gross operating margin -€15,961

    down €15,961 (-19.4%), from €82,279 to €66,319

  • Staff costs -€6,487

    down €6,487 (-13.5%), from €48,048 to €41,561

  • Taxes +€6,333

    up €6,333 (+141,985%), from €4 to €6,337

  • Financial charges -€4,360

    down €4,360, from €1,999 to -€2,362

Change in the result, 2024 to 2025

effect on the result

For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.

Result 2024 €979
Gross operating margin -€15,961
Staff costs +€6,487
Depreciation -€4,105
Other operating charges +€19,099
Financial income +€596
Financial charges +€4,360
Taxes -€6,333
Result 2025 €5,123
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations -€21,908
Investment €0
Financing -€9,465
Cash 2024 €84,380
Net result for the year +€5,123
Depreciation +€11,661
Stocks and contracts -€12,543
Receivables within one year +€507
Trade debts +€6,784
Tax, wage and social debts +€3,057
Other debts -€36,497
Debts after one year -€9,831
Current portion of long-term debt +€365
Cash 2025 €53,006
brings cash intakes cash out
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €285,034 €254,037 -€30,998 -10.9%
Fixed assets 21/28 €49,956 €38,295 -€11,661 -23.3%
Tangible fixed assets 22/27 €49,956 €38,295 -€11,661 -23.3%
Plant, machinery and equipment 23 €413 €207 -€207 -50.0%
Furniture and vehicles 24 €49,543 €38,088 -€11,454 -23.1%
Current assets 29/58 €235,079 €215,742 -€19,337 -8.2%
Stocks and contracts in progress 3 €142,894 €155,438 +€12,543 +8.8%
Stocks 30/36 €142,894 €155,438 +€12,543 +8.8%
Amounts receivable within one year 40/41 €7,804 €7,298 -€507 -6.5%
Trade receivables 40 €2,809 €895 -€1,914 -68.2%
Other amounts receivable 41 €4,996 €6,403 +€1,407 +28.2%
Cash at bank and in hand 54/58 €84,380 €53,006 -€31,374 -37.2%
Total equity and liabilities 10/49 €285,034 €254,037 -€30,998 -10.9%
Equity 10/15 €109,540 €114,663 +€5,123 +4.7%
Contributions 10/11 €55,000 €55,000 = 0.0%
Profit (loss) carried forward 14 €54,540 €59,663 +€5,123 +9.4%
Amounts payable 17/49 €175,494 €139,373 -€36,121 -20.6%
Amounts payable after more than one year 17 €35,182 €25,351 -€9,831 -27.9%
Financial debts 170/4 €35,182 €25,351 -€9,831 -27.9%
Amounts payable within one year 42/48 €140,312 €114,022 -€26,290 -18.7%
Current portion of amounts payable after more than one year 42 €9,465 €9,831 +€365 +3.9%
Trade debts 44 €35,877 €42,661 +€6,784 +18.9%
Suppliers 440/4 €35,877 €42,661 +€6,784 +18.9%
Taxes, remuneration and social security 45 €20,624 €23,681 +€3,057 +14.8%
Taxes 450/3 €15,193 €18,178 +€2,986 +19.7%
Remuneration and social security 454/9 €5,431 €5,502 +€71 +1.3%
Other amounts payable 47/48 €74,346 €37,849 -€36,497 -49.1%
Remuneration, social security and pensions 62 €48,048 €41,561 -€6,487 -13.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €7,556 €11,661 +€4,105 +54.3%
Other operating charges 640/8 €26,409 €7,310 -€19,099 -72.3%
Non-recurring operating charges 66A €63 €63 +€0 +0.5%
Gross operating margin 9900 €82,279 €66,319 -€15,961 -19.4%
Operating profit (loss) 9901 €202 €5,722 +€5,520 +2,729%
Financial income 75/76B €2,780 €3,376 +€596 +21.4%
Recurring financial income 75 €2,780 €3,376 +€596 +21.4%
Financial charges 65/66B €1,999 -€2,362 -€4,360
Recurring financial charges 65 €1,999 -€2,362 -€4,360
Profit (loss) for the period before taxes 9903 €984 €11,460 +€10,476 +1,065%
Income taxes 67/77 €4 €6,337 +€6,333 +141,985%
Profit (loss) for the period 9904 €979 €5,123 +€4,144 +423%
Profit (loss) for the period to be appropriated 9905 €979 €5,123 +€4,144 +423%
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 3 November 2026 via checked.be.