Sport CoCo: 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.
Sport CoCo
Largest movements
- Cash -€50,334
down €50,334 (-58.6%), from €85,843 to €35,510
mainly Investment in fixed assets (net) (-€30,602) and Receivables within one year (-€12,379)
- Tangible fixed assets +€23,699
up €23,699 (+39.1%), from €60,546 to €84,245
of which Furniture and vehicles: +€12,550
- Receivables within one year +€12,379
up €12,379 (+1,228%), from €1,008 to €13,387
of which Other amounts receivable: +€11,650
- Tax, wage and social debts -€11,158
down €11,158 (-99.4%), from €11,219 to €62
- Profit (loss) carried forward -€6,230
new in 2025: -€6,230
- Trade debts +€4,065
up €4,065 (+52.0%), from €7,810 to €11,875
- Gross operating margin -€49,404
down €49,404 (-97.0%), from €50,926 to €1,522
- Taxes -€8,875
down €8,875 (-97.5%), from €9,099 to €224
- Depreciation +€5,706
up €5,706 (+477%), from €1,196 to €6,903
- Financial charges -€665
down €665 (-86.3%), from €771 to €105
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 | €147,397 | €133,382 | -€14,015 | -9.5% |
| Fixed assets | 21/28 | €60,546 | €84,245 | +€23,699 | +39.1% |
| Tangible fixed assets | 22/27 | €60,546 | €84,245 | +€23,699 | +39.1% |
| Land and buildings | 22 | €59,938 | €71,695 | +€11,758 | +19.6% |
| Plant, machinery and equipment | 23 | €608 | - | -€608 | |
| Furniture and vehicles | 24 | - | €12,550 | +€12,550 | |
| Current assets | 29/58 | €86,851 | €49,137 | -€37,714 | -43.4% |
| Amounts receivable within one year | 40/41 | €1,008 | €13,387 | +€12,379 | +1,228% |
| Trade receivables | 40 | €882 | €1,611 | +€728 | +82.5% |
| Other amounts receivable | 41 | €125 | €11,776 | +€11,650 | +9,294% |
| Cash at bank and in hand | 54/58 | €85,843 | €35,510 | -€50,334 | -58.6% |
| Deferred charges and accrued income | 490/1 | - | €241 | +€241 | |
| Total equity and liabilities | 10/49 | €147,397 | €133,382 | -€14,015 | -9.5% |
| Equity | 10/15 | €128,249 | €121,019 | -€7,230 | -5.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €118,249 | €117,249 | -€1,000 | -0.8% |
| Distributable reserves | 133 | €118,249 | €117,249 | -€1,000 | -0.8% |
| Profit (loss) carried forward | 14 | - | -€6,230 | -€6,230 | |
| Amounts payable | 17/49 | €19,149 | €12,363 | -€6,785 | -35.4% |
| Amounts payable within one year | 42/48 | €19,149 | €12,363 | -€6,785 | -35.4% |
| Trade debts | 44 | €7,810 | €11,875 | +€4,065 | +52.0% |
| Suppliers | 440/4 | €7,810 | €11,875 | +€4,065 | +52.0% |
| Taxes, remuneration and social security | 45 | €11,219 | €62 | -€11,158 | -99.4% |
| Taxes | 450/3 | €11,219 | €62 | -€11,158 | -99.4% |
| Other amounts payable | 47/48 | €119 | €427 | +€307 | +258% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,196 | €6,903 | +€5,706 | +477% |
| Other operating charges | 640/8 | €111 | €520 | +€409 | +368% |
| Gross operating margin | 9900 | €50,926 | €1,522 | -€49,404 | -97.0% |
| Operating profit (loss) | 9901 | €49,619 | -€5,900 | -€55,519 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €771 | €105 | -€665 | -86.3% |
| Recurring financial charges | 65 | €771 | €105 | -€665 | -86.3% |
| Profit (loss) for the period before taxes | 9903 | €48,848 | -€6,006 | -€54,854 | |
| Income taxes | 67/77 | €9,099 | €224 | -€8,875 | -97.5% |
| Profit (loss) for the period | 9904 | €39,749 | -€6,230 | -€45,979 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,749 | -€6,230 | -€45,979 |
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.