SPORTCARE: 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.
SPORTCARE
Largest movements
- Tangible fixed assets -€2,221
down €2,221 (-73.5%), from €3,020 to €799
of which Furniture and vehicles: -€1,388
- Cash -€1,535
down €1,535 (-43.2%), from €3,550 to €2,015
mainly Net result for the year (-€2,538) and Deferred charges and accrued income (-€1,306)
- Deferred charges and accrued income +€1,306
up €1,306 (+51.8%), from €2,521 to €3,826
- Receivables within one year -€909
down €909 (-3.8%), from €24,204 to €23,295
of which Trade receivables: -€4,569
- Reserves -€2,538
down €2,538 (-11.8%), from €21,554 to €19,017
of which Distributable reserves: -€2,538
- Trade debts +€1,461
up €1,461 (+153%), from €952 to €2,413
- Current portion of long-term debt -€1,262
down €1,262 (-100%), from €1,262 to €0
- Tax, wage and social debts -€933
down €933 (-33.6%), from €2,775 to €1,842
- Gross operating margin -€4,609
down €4,609 (-72.5%), from €6,355 to €1,746
- Depreciation -€991
down €991 (-41.7%), from €2,380 to €1,388
- Other operating charges +€422
up €422 (+22.5%), from €1,874 to €2,295
- Taxes -€227
down €227 (-31.2%), from €728 to €501
- Financial charges -€85
down €85 (-25.3%), from €334 to €249
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 | €33,295 | €29,936 | -€3,359 | -10.1% |
| Fixed assets | 21/28 | €3,020 | €799 | -€2,221 | -73.5% |
| Tangible fixed assets | 22/27 | €3,020 | €799 | -€2,221 | -73.5% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €833 | €0 | -€833 | -100% |
| Furniture and vehicles | 24 | €2,187 | €799 | -€1,388 | -63.5% |
| Current assets | 29/58 | €30,275 | €29,137 | -€1,138 | -3.8% |
| Amounts receivable within one year | 40/41 | €24,204 | €23,295 | -€909 | -3.8% |
| Trade receivables | 40 | €6,476 | €1,907 | -€4,569 | -70.5% |
| Other amounts receivable | 41 | €17,728 | €21,388 | +€3,660 | +20.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,550 | €2,015 | -€1,535 | -43.2% |
| Deferred charges and accrued income | 490/1 | €2,521 | €3,826 | +€1,306 | +51.8% |
| Total equity and liabilities | 10/49 | €33,295 | €29,936 | -€3,359 | -10.1% |
| Equity | 10/15 | €28,054 | €25,517 | -€2,538 | -9.0% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €21,554 | €19,017 | -€2,538 | -11.8% |
| Tax-exempt reserves | 132 | €3,914 | €3,914 | = | 0.0% |
| Distributable reserves | 133 | €17,640 | €15,102 | -€2,538 | -14.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €5,240 | €4,419 | -€821 | -15.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €5,240 | €4,419 | -€821 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €1,262 | €0 | -€1,262 | -100% |
| Financial debts | 43 | €251 | €164 | -€87 | -34.7% |
| Credit institutions | 430/8 | €251 | €164 | -€87 | -34.7% |
| Trade debts | 44 | €952 | €2,413 | +€1,461 | +153% |
| Suppliers | 440/4 | €952 | €2,413 | +€1,461 | +153% |
| Taxes, remuneration and social security | 45 | €2,775 | €1,842 | -€933 | -33.6% |
| Taxes | 450/3 | €2,775 | €1,842 | -€933 | -33.6% |
| Non-recurring operating income | 76A | €3,306 | €0 | -€3,306 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,380 | €1,388 | -€991 | -41.7% |
| Other operating charges | 640/8 | €1,874 | €2,295 | +€422 | +22.5% |
| Non-recurring operating charges | 66A | - | €833 | +€833 | |
| Gross operating margin | 9900 | €6,355 | €1,746 | -€4,609 | -72.5% |
| Operating profit (loss) | 9901 | €2,102 | -€2,770 | -€4,872 | |
| Financial income | 75/76B | €906 | €983 | +€77 | +8.5% |
| Recurring financial income | 75 | €906 | €983 | +€77 | +8.5% |
| Financial charges | 65/66B | €334 | €249 | -€85 | -25.3% |
| Recurring financial charges | 65 | €334 | €249 | -€85 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €2,674 | -€2,037 | -€4,711 | |
| Income taxes | 67/77 | €728 | €501 | -€227 | -31.2% |
| Profit (loss) for the period | 9904 | €1,947 | -€2,538 | -€4,484 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,947 | -€2,538 | -€4,484 |
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 26 October 2026 via checked.be.