SPORTCAFE HET LOO: 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.
SPORTCAFE HET LOO
Largest movements
- Tangible fixed assets -€8,243
down €8,243 (-40.4%), from €20,418 to €12,175
of which Furniture and vehicles: -€7,019
- Cash -€7,172
down €7,172 (-8.8%), from €81,167 to €73,995
mainly Trade debts (-€5,220) and Tax, wage and social debts (-€4,963)
- Stocks and contracts -€3,707
down €3,707 (-100%), from €3,707 to €0
- Trade debts -€5,220
down €5,220 (-90.1%), from €5,792 to €572
- Tax, wage and social debts -€4,963
down €4,963 (-96.1%), from €5,162 to €199
of which Taxes: -€3,814
- Debts after one year -€4,042
down €4,042 (-51.9%), from €7,781 to €3,740
- Accrued charges and deferred income -€2,920
down €2,920 (-100%), from €2,920 to €0
- Reserves -€2,802
down €2,802 (-3.5%), from €80,145 to €77,343
of which Distributable reserves: -€2,802
- Gross operating margin -€17,643
down €17,643 (-59.2%), from €29,796 to €12,153
- Staff costs -€4,780
down €4,780 (-64.5%), from €7,414 to €2,634
- Taxes -€2,565
down €2,565 (-67.4%), from €3,806 to €1,242
- Other operating charges -€904
down €904 (-48.7%), from €1,854 to €950
- Depreciation -€423
down €423 (-5.2%), from €8,087 to €7,664
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 | €124,404 | €104,496 | -€19,909 | -16.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €29,563 | €21,320 | -€8,243 | -27.9% |
| Tangible fixed assets | 22/27 | €20,418 | €12,175 | -€8,243 | -40.4% |
| Plant, machinery and equipment | 23 | €7,400 | €6,175 | -€1,225 | -16.6% |
| Furniture and vehicles | 24 | €13,018 | €5,999 | -€7,019 | -53.9% |
| Financial fixed assets | 28 | €9,145 | €9,145 | = | 0.0% |
| Current assets | 29/58 | €94,841 | €83,176 | -€11,665 | -12.3% |
| Stocks and contracts in progress | 3 | €3,707 | €0 | -€3,707 | -100% |
| Stocks | 30/36 | €3,707 | €0 | -€3,707 | -100% |
| Amounts receivable within one year | 40/41 | €8,473 | €8,715 | +€242 | +2.9% |
| Trade receivables | 40 | €4,233 | €3,392 | -€841 | -19.9% |
| Other amounts receivable | 41 | €4,241 | €5,323 | +€1,083 | +25.5% |
| Cash at bank and in hand | 54/58 | €81,167 | €73,995 | -€7,172 | -8.8% |
| Deferred charges and accrued income | 490/1 | €1,494 | €466 | -€1,028 | -68.8% |
| Total equity and liabilities | 10/49 | €124,404 | €104,496 | -€19,909 | -16.0% |
| Equity | 10/15 | €98,745 | €95,943 | -€2,802 | -2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,145 | €77,343 | -€2,802 | -3.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,207 | €5,207 | = | 0.0% |
| Distributable reserves | 133 | €73,079 | €70,276 | -€2,802 | -3.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €25,659 | €8,553 | -€17,106 | -66.7% |
| Amounts payable after more than one year | 17 | €7,781 | €3,740 | -€4,042 | -51.9% |
| Financial debts | 170/4 | €7,781 | €3,740 | -€4,042 | -51.9% |
| Amounts payable within one year | 42/48 | €14,957 | €4,813 | -€10,144 | -67.8% |
| Current portion of amounts payable after more than one year | 42 | €4,003 | €4,042 | +€39 | +1.0% |
| Trade debts | 44 | €5,792 | €572 | -€5,220 | -90.1% |
| Suppliers | 440/4 | €5,792 | €572 | -€5,220 | -90.1% |
| Taxes, remuneration and social security | 45 | €5,162 | €199 | -€4,963 | -96.1% |
| Taxes | 450/3 | €4,014 | €199 | -€3,814 | -95.0% |
| Remuneration and social security | 454/9 | €1,148 | €0 | -€1,148 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,920 | €0 | -€2,920 | -100% |
| Remuneration, social security and pensions | 62 | €7,414 | €2,634 | -€4,780 | -64.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,087 | €7,664 | -€423 | -5.2% |
| Other operating charges | 640/8 | €1,854 | €950 | -€904 | -48.7% |
| Non-recurring operating charges | 66A | - | €340 | +€340 | |
| Gross operating margin | 9900 | €29,796 | €12,153 | -€17,643 | -59.2% |
| Operating profit (loss) | 9901 | €12,441 | €564 | -€11,877 | -95.5% |
| Financial income | 75/76B | €900 | €948 | +€48 | +5.3% |
| Recurring financial income | 75 | €900 | €948 | +€48 | +5.3% |
| Financial charges | 65/66B | €279 | €502 | +€223 | +80.1% |
| Recurring financial charges | 65 | €279 | €502 | +€223 | +80.1% |
| Profit (loss) for the period before taxes | 9903 | €13,063 | €1,011 | -€12,053 | -92.3% |
| Income taxes | 67/77 | €3,806 | €1,242 | -€2,565 | -67.4% |
| Profit (loss) for the period | 9904 | €9,257 | -€231 | -€9,488 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,257 | -€231 | -€9,488 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.