SPORT GROUP DEVELOPMENT: 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 GROUP DEVELOPMENT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€647
down €647 (-0.7%), from -€97,444 to -€98,091
- Trade debts +€400
up €400 (+54.6%), from €732 to €1,132
- Other debts +€247
up €247 (+0.7%), from €36,668 to €36,915
- Financial charges -€17,363
no longer reported in 2025 (was €17,363)
of which Financial charges: -€17,363
- Gross operating margin -€7,839
down €7,839, from €7,592 to -€247
- Other operating charges +€400
new in 2025: €400
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
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 | €1,929 | €1,929 | = | 0.0% |
| Fixed assets | 21/28 | €1,929 | €1,929 | = | 0.0% |
| Financial fixed assets | 28 | €1,929 | €1,929 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,929 | €1,929 | = | 0.0% |
| Equity | 10/15 | -€35,471 | -€36,117 | -€647 | -1.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,444 | -€98,091 | -€647 | -0.7% |
| Amounts payable | 17/49 | €37,400 | €38,047 | +€647 | +1.7% |
| Amounts payable within one year | 42/48 | €37,400 | €38,047 | +€647 | +1.7% |
| Trade debts | 44 | €732 | €1,132 | +€400 | +54.6% |
| Suppliers | 440/4 | €732 | €1,132 | +€400 | +54.6% |
| Other amounts payable | 47/48 | €36,668 | €36,915 | +€247 | +0.7% |
| Non-recurring operating income | 76A | €7,592 | - | -€7,592 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €7,592 | -€247 | -€7,839 | |
| Operating profit (loss) | 9901 | €7,592 | -€647 | -€8,239 | |
| Financial charges | 65/66B | €17,363 | - | -€17,363 | |
| Recurring financial charges | 65 | €17,363 | - | -€17,363 | |
| Non-recurring financial charges | 66B | €17,363 | - | -€17,363 | |
| Profit (loss) for the period before taxes | 9903 | -€9,771 | -€647 | +€9,124 | +93.4% |
| Profit (loss) for the period | 9904 | -€9,771 | -€647 | +€9,124 | +93.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,771 | -€647 | +€9,124 | +93.4% |
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.