Sport2Be: 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.
Sport2Be
Largest movements
- Current investments +€550,000
new in 2025: €550,000
- Cash -€498,477
down €498,477 (-94.0%), from €530,022 to €31,545
mainly Current investments (-€550,000) and Receivables within one year (-€28,422)
- Receivables within one year +€28,422
up €28,422 (+216,795%), from €13 to €28,435
- Tangible fixed assets -€10,039
down €10,039 (-42.9%), from €23,402 to €13,363
- Accrued charges and deferred income +€35,994
up €35,994 (+138%), from €26,046 to €62,040
- Profit (loss) carried forward +€23,223
up €23,223 (+4.2%), from €552,587 to €575,810
- Staff costs +€105,756
up €105,756 (+53.8%), from €196,557 to €302,313
- Gross operating margin -€35,555
down €35,555 (-9.5%), from €376,145 to €340,590
- Financial income -€8,904
down €8,904 (-46.0%), from €19,378 to €10,474
- Depreciation +€5,601
up €5,601 (+33.0%), from €16,990 to €22,591
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 | €625,993 | €685,517 | +€59,524 | +9.5% |
| Fixed assets | 21/28 | €75,894 | €59,470 | -€16,423 | -21.6% |
| Intangible fixed assets | 21 | €52,492 | €46,107 | -€6,385 | -12.2% |
| Tangible fixed assets | 22/27 | €23,402 | €13,363 | -€10,039 | -42.9% |
| Furniture and vehicles | 24 | €23,402 | €13,363 | -€10,039 | -42.9% |
| Current assets | 29/58 | €550,099 | €626,047 | +€75,947 | +13.8% |
| Amounts receivable within one year | 40/41 | €13 | €28,435 | +€28,422 | +216,795% |
| Trade receivables | 40 | €13 | €28,435 | +€28,422 | +216,795% |
| Current investments | 50/53 | - | €550,000 | +€550,000 | |
| Cash at bank and in hand | 54/58 | €530,022 | €31,545 | -€498,477 | -94.0% |
| Deferred charges and accrued income | 490/1 | €20,064 | €16,066 | -€3,998 | -19.9% |
| Total equity and liabilities | 10/49 | €625,993 | €685,517 | +€59,524 | +9.5% |
| Equity | 10/15 | €552,587 | €575,810 | +€23,223 | +4.2% |
| Profit (loss) carried forward | 14 | €552,587 | €575,810 | +€23,223 | +4.2% |
| Amounts payable | 17/49 | €73,406 | €109,707 | +€36,301 | +49.5% |
| Amounts payable within one year | 42/48 | €47,360 | €47,667 | +€307 | +0.6% |
| Trade debts | 44 | €12,702 | €11,833 | -€869 | -6.8% |
| Suppliers | 440/4 | €12,702 | €11,833 | -€869 | -6.8% |
| Taxes, remuneration and social security | 45 | €34,658 | €35,834 | +€1,176 | +3.4% |
| Taxes | 450/3 | €12,920 | €2,050 | -€10,870 | -84.1% |
| Remuneration and social security | 454/9 | €21,738 | €33,784 | +€12,046 | +55.4% |
| Accrued charges and deferred income | 492/3 | €26,046 | €62,040 | +€35,994 | +138% |
| Remuneration, social security and pensions | 62 | €196,557 | €302,313 | +€105,756 | +53.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,990 | €22,591 | +€5,601 | +33.0% |
| Other operating charges | 640/8 | €2,189 | €444 | -€1,746 | -79.7% |
| Gross operating margin | 9900 | €376,145 | €340,590 | -€35,555 | -9.5% |
| Operating profit (loss) | 9901 | €160,408 | €15,241 | -€145,167 | -90.5% |
| Financial income | 75/76B | €19,378 | €10,474 | -€8,904 | -46.0% |
| Recurring financial income | 75 | €19,378 | €10,474 | -€8,904 | -46.0% |
| Financial charges | 65/66B | €113 | €471 | +€358 | +317% |
| Recurring financial charges | 65 | €113 | €471 | +€358 | +317% |
| Profit (loss) for the period before taxes | 9903 | €179,673 | €25,244 | -€154,429 | -86.0% |
| Income taxes | 67/77 | €5,016 | €2,021 | -€2,995 | -59.7% |
| Profit (loss) for the period | 9904 | €174,657 | €23,223 | -€151,434 | -86.7% |
| Profit (loss) for the period to be appropriated | 9905 | €174,657 | €23,223 | -€151,434 | -86.7% |
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 22 October 2026 via checked.be.