Sport Performance Immo: 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 Performance Immo
Largest movements
- Tangible fixed assets -€25,185
down €25,185 (-5.0%), from €499,649 to €474,464
- Cash -€9,604
down €9,604 (-40.9%), from €23,509 to €13,905
mainly Debts after one year (-€44,778) and Receivables within one year (-€2,135)
- Debts after one year -€44,778
down €44,778 (-10.6%), from €424,033 to €379,255
- Reserves +€10,600
new in 2025: €10,600
- Gross operating margin -€11,151
down €11,151 (-17.5%), from €63,547 to €52,396
- Depreciation -€5,092
down €5,092 (-16.8%), from €30,277 to €25,185
- Taxes +€4,793
up €4,793 (+3,034%), from €158 to €4,951
- Financial charges -€802
down €802 (-8.2%), from €9,733 to €8,931
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 | €607,968 | €575,317 | -€32,651 | -5.4% |
| Fixed assets | 21/28 | €499,649 | €474,464 | -€25,185 | -5.0% |
| Tangible fixed assets | 22/27 | €499,649 | €474,464 | -€25,185 | -5.0% |
| Land and buildings | 22 | €318,032 | €306,975 | -€11,057 | -3.5% |
| Plant, machinery and equipment | 23 | €5,510 | €0 | -€5,510 | -100% |
| Other tangible fixed assets | 26 | €176,107 | €167,489 | -€8,618 | -4.9% |
| Current assets | 29/58 | €108,319 | €100,853 | -€7,466 | -6.9% |
| Amounts receivable within one year | 40/41 | €84,370 | €86,505 | +€2,135 | +2.5% |
| Other amounts receivable | 41 | €84,370 | €86,505 | +€2,135 | +2.5% |
| Cash at bank and in hand | 54/58 | €23,509 | €13,905 | -€9,604 | -40.9% |
| Deferred charges and accrued income | 490/1 | €440 | €443 | +€3 | +0.7% |
| Total equity and liabilities | 10/49 | €607,968 | €575,317 | -€32,651 | -5.4% |
| Equity | 10/15 | €126,832 | €137,446 | +€10,614 | +8.4% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | - | €10,600 | +€10,600 | |
| Distributable reserves | 133 | - | €10,600 | +€10,600 | |
| Profit (loss) carried forward | 14 | €51,832 | €51,846 | +€14 | 0.0% |
| Amounts payable | 17/49 | €481,136 | €437,871 | -€43,265 | -9.0% |
| Amounts payable after more than one year | 17 | €424,033 | €379,255 | -€44,778 | -10.6% |
| Financial debts | 170/4 | €424,033 | €379,255 | -€44,778 | -10.6% |
| Amounts payable within one year | 42/48 | €56,197 | €57,994 | +€1,797 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €47,167 | €48,049 | +€882 | +1.9% |
| Trade debts | 44 | €7,228 | €7,083 | -€145 | -2.0% |
| Suppliers | 440/4 | €7,228 | €7,083 | -€145 | -2.0% |
| Taxes, remuneration and social security | 45 | €141 | €1,201 | +€1,060 | +752% |
| Taxes | 450/3 | €141 | €1,201 | +€1,060 | +752% |
| Other amounts payable | 47/48 | €1,661 | €1,661 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €906 | €622 | -€284 | -31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,277 | €25,185 | -€5,092 | -16.8% |
| Other operating charges | 640/8 | €2,771 | €2,802 | +€31 | +1.1% |
| Gross operating margin | 9900 | €63,547 | €52,396 | -€11,151 | -17.5% |
| Operating profit (loss) | 9901 | €30,499 | €24,409 | -€6,090 | -20.0% |
| Financial income | 75/76B | €59 | €87 | +€28 | +47.5% |
| Recurring financial income | 75 | €59 | €87 | +€28 | +47.5% |
| Financial charges | 65/66B | €9,733 | €8,931 | -€802 | -8.2% |
| Recurring financial charges | 65 | €9,733 | €8,931 | -€802 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €20,825 | €15,565 | -€5,260 | -25.3% |
| Income taxes | 67/77 | €158 | €4,951 | +€4,793 | +3,034% |
| Profit (loss) for the period | 9904 | €20,667 | €10,614 | -€10,053 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,667 | €10,614 | -€10,053 | -48.6% |
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 23 October 2026 via checked.be.