Sport & Co: what changed
Sport & Co
Largest movements
- Cash -€7,322
down €7,322 (-71.0%), from €10,306 to €2,984
mainly Net result for the year (-€11,191) and Receivables within one year (-€1,070)
- Receivables within one year +€1,070
up €1,070 (+24.7%), from €4,334 to €5,404
- Tangible fixed assets -€376
no longer reported in 2024 (was €376)
- Profit (loss) carried forward -€11,191
down €11,191 (-78.2%), from €14,304 to €3,113
- Accrued charges and deferred income +€3,524
new in 2024: €3,524
- Trade debts +€965
up €965 (+160%), from €602 to €1,567
- Gross operating margin -€11,806
down €11,806, from €1,155 to -€10,651
- Purchases and services +€6,422
up €6,422 (+8.5%), from €75,902 to €82,324
- Turnover -€5,749
down €5,749 (-7.5%), from €77,057 to €71,308
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,090 | €8,388 | -€6,702 | -44.4% |
| Fixed assets | 21/28 | €376 | - | -€376 | |
| Tangible fixed assets | 22/27 | €376 | - | -€376 | |
| Plant, machinery and equipment | 23 | €376 | - | -€376 | |
| Current assets | 29/58 | €14,714 | €8,388 | -€6,326 | -43.0% |
| Amounts receivable within one year | 40/41 | €4,334 | €5,404 | +€1,070 | +24.7% |
| Trade receivables | 40 | €4,334 | €5,404 | +€1,070 | +24.7% |
| Cash at bank and in hand | 54/58 | €10,306 | €2,984 | -€7,322 | -71.0% |
| Deferred charges and accrued income | 490/1 | €74 | €0 | -€74 | -100% |
| Total equity and liabilities | 10/49 | €15,090 | €8,388 | -€6,702 | -44.4% |
| Equity | 10/15 | €14,304 | €3,113 | -€11,191 | -78.2% |
| Profit (loss) carried forward | 14 | €14,304 | €3,113 | -€11,191 | -78.2% |
| Amounts payable | 17/49 | €786 | €5,275 | +€4,489 | +571% |
| Amounts payable within one year | 42/48 | €786 | €1,751 | +€965 | +123% |
| Trade debts | 44 | €602 | €1,567 | +€965 | +160% |
| Suppliers | 440/4 | €602 | €1,567 | +€965 | +160% |
| Taxes, remuneration and social security | 45 | €184 | €184 | = | 0.0% |
| Remuneration and social security | 454/9 | €184 | €184 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €3,524 | +€3,524 | |
| Turnover | 70 | €77,057 | €71,308 | -€5,749 | -7.5% |
| Non-recurring operating income | 76A | - | €365 | +€365 | |
| Goods, raw materials, services and sundry goods | 60/61 | €75,902 | €82,324 | +€6,422 | +8.5% |
| Remuneration, social security and pensions | 62 | €196 | - | -€196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €409 | €376 | -€33 | -8.1% |
| Other operating charges | 640/8 | €65 | - | -€65 | |
| Gross operating margin | 9900 | €1,155 | -€10,651 | -€11,806 | |
| Operating profit (loss) | 9901 | €485 | -€11,027 | -€11,512 | |
| Financial charges | 65/66B | €239 | €164 | -€75 | -31.4% |
| Recurring financial charges | 65 | €239 | €164 | -€75 | -31.4% |
| Non-recurring financial charges | 66B | €239 | €164 | -€75 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €246 | -€11,191 | -€11,437 | |
| Profit (loss) for the period | 9904 | €246 | -€11,191 | -€11,437 | |
| Profit (loss) for the period to be appropriated | 9905 | €246 | -€11,191 | -€11,437 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.