Sport-Track: 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-Track
Largest movements
- Tangible fixed assets -€39,000
down €39,000 (-6.7%), from €584,860 to €545,860
of which Land and buildings: -€33,004
- Cash +€23,226
up €23,226 (+39.1%), from €59,378 to €82,604
mainly Depreciation (+€41,941) and Net result for the year (+€20,938)
- Debts after one year -€39,693
down €39,693 (-79.7%), from €49,787 to €10,094
- Reserves +€20,938
up €20,938 (+17.8%), from €117,684 to €138,622
of which Distributable reserves: +€20,938
- Gross operating margin -€12,447
down €12,447 (-10.2%), from €121,575 to €109,128
- Staff costs -€7,253
down €7,253 (-19.8%), from €36,644 to €29,391
- Taxes -€1,815
down €1,815 (-15.7%), from €11,572 to €9,757
- Depreciation +€1,260
up €1,260 (+3.1%), from €40,682 to €41,941
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 | €668,565 | €647,791 | -€20,774 | -3.1% |
| Fixed assets | 21/28 | €584,860 | €545,860 | -€39,000 | -6.7% |
| Tangible fixed assets | 22/27 | €584,860 | €545,860 | -€39,000 | -6.7% |
| Land and buildings | 22 | €560,723 | €527,719 | -€33,004 | -5.9% |
| Plant, machinery and equipment | 23 | €20,342 | €13,185 | -€7,157 | -35.2% |
| Furniture and vehicles | 24 | €3,795 | €4,956 | +€1,161 | +30.6% |
| Current assets | 29/58 | €83,706 | €101,931 | +€18,226 | +21.8% |
| Stocks and contracts in progress | 3 | €3,150 | €3,400 | +€250 | +7.9% |
| Stocks | 30/36 | €3,150 | €3,400 | +€250 | +7.9% |
| Amounts receivable within one year | 40/41 | €16,379 | €10,043 | -€6,337 | -38.7% |
| Trade receivables | 40 | €12,935 | €6,310 | -€6,625 | -51.2% |
| Other amounts receivable | 41 | €3,444 | €3,733 | +€288 | +8.4% |
| Cash at bank and in hand | 54/58 | €59,378 | €82,604 | +€23,226 | +39.1% |
| Deferred charges and accrued income | 490/1 | €4,798 | €5,884 | +€1,086 | +22.6% |
| Total equity and liabilities | 10/49 | €668,565 | €647,791 | -€20,774 | -3.1% |
| Equity | 10/15 | €137,684 | €158,622 | +€20,938 | +15.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €117,684 | €138,622 | +€20,938 | +17.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €115,684 | €136,622 | +€20,938 | +18.1% |
| Amounts payable | 17/49 | €530,882 | €489,169 | -€41,712 | -7.9% |
| Amounts payable after more than one year | 17 | €49,787 | €10,094 | -€39,693 | -79.7% |
| Financial debts | 170/4 | €49,787 | €10,094 | -€39,693 | -79.7% |
| Amounts payable within one year | 42/48 | €481,095 | €479,075 | -€2,019 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €38,621 | €39,693 | +€1,072 | +2.8% |
| Trade debts | 44 | €5,064 | €3,055 | -€2,010 | -39.7% |
| Suppliers | 440/4 | €5,064 | €3,055 | -€2,010 | -39.7% |
| Taxes, remuneration and social security | 45 | €6,017 | €4,287 | -€1,730 | -28.8% |
| Taxes | 450/3 | €1,504 | €2,897 | +€1,393 | +92.7% |
| Remuneration and social security | 454/9 | €4,513 | €1,390 | -€3,124 | -69.2% |
| Other amounts payable | 47/48 | €431,393 | €432,041 | +€648 | +0.2% |
| Remuneration, social security and pensions | 62 | €36,644 | €29,391 | -€7,253 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,682 | €41,941 | +€1,260 | +3.1% |
| Other operating charges | 640/8 | €4,387 | €4,769 | +€381 | +8.7% |
| Gross operating margin | 9900 | €121,575 | €109,128 | -€12,447 | -10.2% |
| Operating profit (loss) | 9901 | €39,863 | €33,027 | -€6,835 | -17.1% |
| Financial income | 75/76B | €8 | €0 | -€8 | -100% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100% |
| Financial charges | 65/66B | €3,084 | €2,332 | -€751 | -24.4% |
| Recurring financial charges | 65 | €3,084 | €2,332 | -€751 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €36,787 | €30,695 | -€6,092 | -16.6% |
| Income taxes | 67/77 | €11,572 | €9,757 | -€1,815 | -15.7% |
| Profit (loss) for the period | 9904 | €25,215 | €20,938 | -€4,277 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,215 | €20,938 | -€4,277 | -17.0% |
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 30 October 2026 via checked.be.