Sport Pro: 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 Pro
Largest movements
- Tangible fixed assets +€116,146
up €116,146 (+114%), from €101,535 to €217,681
of which Plant, machinery and equipment: +€115,633
- Stocks and contracts +€92,559
up €92,559 (+8.4%), from €1.1m to €1.2m
- Cash +€63,048
up €63,048 (+74.9%), from €84,130 to €147,178
mainly Other debts (+€327,332) and Net result for the year (+€111,657)
- Receivables within one year -€18,706
down €18,706 (-25.8%), from €72,608 to €53,902
of which Trade receivables: -€17,958
- Intangible fixed assets -€17,500
down €17,500 (-20.0%), from €87,500 to €70,000
- Other debts +€327,332
up €327,332 (+392%), from €83,566 to €410,898
- Short-term financial debts -€286,516
down €286,516 (-95.5%), from €300,000 to €13,484
- Reserves +€111,657
up €111,657 (+40.4%), from €276,312 to €387,969
of which Distributable reserves: +€111,657
- Accrued charges and deferred income +€97,612
up €97,612 (+597%), from €16,339 to €113,950
- Advances received -€31,032
down €31,032 (-34.8%), from €89,149 to €58,116
- Gross operating margin +€75,071
up €75,071 (+11.3%), from €661,517 to €736,589
- Staff costs +€55,262
up €55,262 (+13.4%), from €412,228 to €467,490
- Financial charges +€14,020
up €14,020 (+32.0%), from €43,789 to €57,809
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 | €1,473,904 | €1,699,614 | +€225,709 | +15.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €191,921 | €288,742 | +€96,821 | +50.4% |
| Intangible fixed assets | 21 | €87,500 | €70,000 | -€17,500 | -20.0% |
| Tangible fixed assets | 22/27 | €101,535 | €217,681 | +€116,146 | +114% |
| Plant, machinery and equipment | 23 | €101,535 | €217,168 | +€115,633 | +114% |
| Furniture and vehicles | 24 | €0 | €513 | +€513 | |
| Financial fixed assets | 28 | €2,886 | €1,061 | -€1,825 | -63.2% |
| Current assets | 29/58 | €1,281,983 | €1,410,872 | +€128,889 | +10.1% |
| Stocks and contracts in progress | 3 | €1,104,462 | €1,197,021 | +€92,559 | +8.4% |
| Stocks | 30/36 | €1,104,462 | €1,197,021 | +€92,559 | +8.4% |
| Amounts receivable within one year | 40/41 | €72,608 | €53,902 | -€18,706 | -25.8% |
| Trade receivables | 40 | €71,861 | €53,902 | -€17,958 | -25.0% |
| Other amounts receivable | 41 | €747 | €0 | -€747 | -100% |
| Cash at bank and in hand | 54/58 | €84,130 | €147,178 | +€63,048 | +74.9% |
| Deferred charges and accrued income | 490/1 | €20,782 | €12,770 | -€8,012 | -38.6% |
| Total equity and liabilities | 10/49 | €1,473,904 | €1,699,614 | +€225,709 | +15.3% |
| Equity | 10/15 | €376,312 | €487,969 | +€111,657 | +29.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €276,312 | €387,969 | +€111,657 | +40.4% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Tax-exempt reserves | 132 | €106,760 | €106,760 | = | 0.0% |
| Distributable reserves | 133 | €169,452 | €281,109 | +€111,657 | +65.9% |
| Amounts payable | 17/49 | €1,097,592 | €1,211,645 | +€114,052 | +10.4% |
| Amounts payable after more than one year | 17 | €175,000 | €175,000 | = | 0.0% |
| Financial debts | 170/4 | €175,000 | €175,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €906,254 | €922,694 | +€16,441 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €300,000 | €13,484 | -€286,516 | -95.5% |
| Credit institutions | 430/8 | €300,000 | €13,484 | -€286,516 | -95.5% |
| Trade debts | 44 | €325,214 | €333,146 | +€7,933 | +2.4% |
| Suppliers | 440/4 | €325,214 | €333,146 | +€7,933 | +2.4% |
| Advances received on contracts in progress | 46 | €89,149 | €58,116 | -€31,032 | -34.8% |
| Taxes, remuneration and social security | 45 | €108,326 | €107,050 | -€1,276 | -1.2% |
| Taxes | 450/3 | €55,383 | €39,433 | -€15,950 | -28.8% |
| Remuneration and social security | 454/9 | €52,943 | €67,617 | +€14,674 | +27.7% |
| Other amounts payable | 47/48 | €83,566 | €410,898 | +€327,332 | +392% |
| Accrued charges and deferred income | 492/3 | €16,339 | €113,950 | +€97,612 | +597% |
| Remuneration, social security and pensions | 62 | €412,228 | €467,490 | +€55,262 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,950 | €48,414 | +€1,464 | +3.1% |
| Other operating charges | 640/8 | €11,532 | €15,699 | +€4,167 | +36.1% |
| Gross operating margin | 9900 | €661,517 | €736,589 | +€75,071 | +11.3% |
| Operating profit (loss) | 9901 | €190,807 | €204,985 | +€14,178 | +7.4% |
| Financial income | 75/76B | €8,389 | €7,454 | -€935 | -11.1% |
| Recurring financial income | 75 | €8,389 | €7,454 | -€935 | -11.1% |
| Financial charges | 65/66B | €43,789 | €57,809 | +€14,020 | +32.0% |
| Recurring financial charges | 65 | €43,789 | €57,809 | +€14,020 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | €155,407 | €154,630 | -€777 | -0.5% |
| Income taxes | 67/77 | €46,876 | €42,973 | -€3,903 | -8.3% |
| Profit (loss) for the period | 9904 | €108,531 | €111,657 | +€3,127 | +2.9% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €108,531 | €111,657 | +€3,127 | +2.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.