Sport'Ev: 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'Ev
Largest movements
- Receivables within one year -€16,377
down €16,377 (-92.4%), from €17,716 to €1,339
of which Trade receivables: -€16,438
- Cash -€1,273
down €1,273 (-95.5%), from €1,332 to €60
mainly Trade debts (-€15,468) and Net result for the year (-€3,042)
- Deferred charges and accrued income -€489
no longer reported in 2023 (was €489)
- Trade debts -€15,468
down €15,468 (-82.2%), from €18,827 to €3,359
- Profit (loss) carried forward -€3,042
down €3,042 (-19.4%), from -€15,663 to -€18,705
- Other debts +€372
up €372 (+3.4%), from €11,071 to €11,443
- Gross operating margin +€3,173
up €3,173 (+65.1%), from -€4,871 to -€1,698
- Financial charges -€781
down €781 (-78.3%), from €998 to €216
- Other operating charges +€280
up €280 (+33.0%), from €848 to €1,128
- Depreciation -€224
no longer reported in 2023 (was €224)
- Taxes -€154
no longer reported in 2023 (was €154)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,537 | €1,399 | -€18,138 | -92.8% |
| Current assets | 29/58 | €19,537 | €1,399 | -€18,138 | -92.8% |
| Amounts receivable within one year | 40/41 | €17,716 | €1,339 | -€16,377 | -92.4% |
| Trade receivables | 40 | €16,438 | - | -€16,438 | |
| Other amounts receivable | 41 | €1,278 | €1,339 | +€61 | +4.8% |
| Cash at bank and in hand | 54/58 | €1,332 | €60 | -€1,273 | -95.5% |
| Deferred charges and accrued income | 490/1 | €489 | - | -€489 | |
| Total equity and liabilities | 10/49 | €19,537 | €1,399 | -€18,138 | -92.8% |
| Equity | 10/15 | -€12,663 | -€15,705 | -€3,042 | -24.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,663 | -€18,705 | -€3,042 | -19.4% |
| Amounts payable | 17/49 | €32,200 | €17,104 | -€15,096 | -46.9% |
| Amounts payable within one year | 42/48 | €32,200 | €17,104 | -€15,096 | -46.9% |
| Trade debts | 44 | €18,827 | €3,359 | -€15,468 | -82.2% |
| Suppliers | 440/4 | €18,827 | €3,359 | -€15,468 | -82.2% |
| Taxes, remuneration and social security | 45 | €2,302 | €2,302 | = | 0.0% |
| Taxes | 450/3 | €202 | €202 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Other amounts payable | 47/48 | €11,071 | €11,443 | +€372 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €224 | - | -€224 | |
| Other operating charges | 640/8 | €848 | €1,128 | +€280 | +33.0% |
| Gross operating margin | 9900 | -€4,871 | -€1,698 | +€3,173 | +65.1% |
| Operating profit (loss) | 9901 | -€5,943 | -€2,826 | +€3,118 | +52.5% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €998 | €216 | -€781 | -78.3% |
| Recurring financial charges | 65 | €998 | €216 | -€781 | -78.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,941 | -€3,042 | +€3,899 | +56.2% |
| Income taxes | 67/77 | €154 | - | -€154 | |
| Profit (loss) for the period | 9904 | -€7,094 | -€3,042 | +€4,052 | +57.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,094 | -€3,042 | +€4,052 | +57.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.