SPORTAX: what changed
SPORTAX
Largest movements
- Cash +€52,590
up €52,590 (+222%), from €23,636 to €76,227
mainly Net result for the year (+€91,640) and Other debts (+€28,696)
- Tangible fixed assets -€6,243
down €6,243 (-27.7%), from €22,537 to €16,294
of which Furniture and vehicles: -€4,199
- Other debts +€28,696
up €28,696 (+3,110%), from €923 to €29,618
- Reserves +€16,640
up €16,640 (+52.6%), from €31,605 to €48,245
of which Distributable reserves: +€16,640
- Tax, wage and social debts +€2,075
up €2,075 (+21.5%), from €9,666 to €11,741
- Financial income +€23,897
up €23,897 (+238,971,300%), from €0 to €23,897
- Taxes +€3,025
up €3,025 (+23.8%), from €12,723 to €15,748
- Gross operating margin +€2,111
up €2,111 (+2.3%), from €90,289 to €92,401
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,174 | €108,205 | +€47,031 | +76.9% |
| Fixed assets | 21/28 | €27,537 | €20,794 | -€6,743 | -24.5% |
| Tangible fixed assets | 22/27 | €22,537 | €16,294 | -€6,243 | -27.7% |
| Land and buildings | 22 | €2,886 | €2,580 | -€306 | -10.6% |
| Furniture and vehicles | 24 | €5,679 | €1,480 | -€4,199 | -73.9% |
| Other tangible fixed assets | 26 | €13,973 | €12,235 | -€1,738 | -12.4% |
| Financial fixed assets | 28 | €5,000 | €4,500 | -€500 | -10.0% |
| Current assets | 29/58 | €33,636 | €87,411 | +€53,774 | +160% |
| Amounts receivable within one year | 40/41 | - | €279 | +€279 | |
| Other amounts receivable | 41 | - | €279 | +€279 | |
| Cash at bank and in hand | 54/58 | €23,636 | €76,227 | +€52,590 | +222% |
| Deferred charges and accrued income | 490/1 | €10,000 | €10,905 | +€905 | +9.1% |
| Total equity and liabilities | 10/49 | €61,174 | €108,205 | +€47,031 | +76.9% |
| Equity | 10/15 | €50,205 | €66,845 | +€16,640 | +33.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,605 | €48,245 | +€16,640 | +52.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €29,745 | €46,385 | +€16,640 | +55.9% |
| Amounts payable | 17/49 | €10,968 | €41,360 | +€30,392 | +277% |
| Amounts payable within one year | 42/48 | €10,968 | €41,360 | +€30,392 | +277% |
| Trade debts | 44 | €379 | - | -€379 | |
| Suppliers | 440/4 | €379 | - | -€379 | |
| Taxes, remuneration and social security | 45 | €9,666 | €11,741 | +€2,075 | +21.5% |
| Taxes | 450/3 | €9,666 | €11,741 | +€2,075 | +21.5% |
| Other amounts payable | 47/48 | €923 | €29,618 | +€28,696 | +3,110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,412 | €7,627 | +€215 | +2.9% |
| Other operating charges | 640/8 | €759 | €683 | -€76 | -10.1% |
| Gross operating margin | 9900 | €90,289 | €92,401 | +€2,111 | +2.3% |
| Operating profit (loss) | 9901 | €82,118 | €84,091 | +€1,973 | +2.4% |
| Financial income | 75/76B | €0 | €23,897 | +€23,897 | +238,971,300% |
| Recurring financial income | 75 | €0 | €23,897 | +€23,897 | +238,971,300% |
| Financial charges | 65/66B | €837 | €600 | -€237 | -28.3% |
| Recurring financial charges | 65 | €837 | €600 | -€237 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €81,281 | €107,388 | +€26,107 | +32.1% |
| Income taxes | 67/77 | €12,723 | €15,748 | +€3,025 | +23.8% |
| Profit (loss) for the period | 9904 | €68,557 | €91,640 | +€23,082 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €68,557 | €91,640 | +€23,082 | +33.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.