SPORTDEC: 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.
SPORTDEC
Largest movements
- Cash -€4,845
down €4,845 (-48.2%), from €10,043 to €5,198
mainly Receivables within one year (-€4,774) and Tax, wage and social debts (-€346)
- Receivables within one year +€4,774
up €4,774 (+22.7%), from €21,036 to €25,809
of which Trade receivables: +€4,774
- Profit (loss) carried forward +€641
up €641 (+18.5%), from €3,464 to €4,105
- Tax, wage and social debts -€346
down €346 (-42.0%), from €823 to €477
- Trade debts -€339
no longer reported in 2025 (was €339)
- Write-downs -€7,998
no longer reported in 2025 (was €7,998)
- Gross operating margin -€5,931
down €5,931 (-81.6%), from €7,271 to €1,340
- Taxes -€394
no longer reported in 2025 (was €394)
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 | €31,079 | €31,008 | -€71 | -0.2% |
| Current assets | 29/58 | €31,079 | €31,008 | -€71 | -0.2% |
| Amounts receivable within one year | 40/41 | €21,036 | €25,809 | +€4,774 | +22.7% |
| Trade receivables | 40 | €21,036 | €25,809 | +€4,774 | +22.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,043 | €5,198 | -€4,845 | -48.2% |
| Total equity and liabilities | 10/49 | €31,079 | €31,008 | -€71 | -0.2% |
| Equity | 10/15 | €29,850 | €30,491 | +€641 | +2.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €13,986 | €13,986 | = | 0.0% |
| 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 | €12,126 | €12,126 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,464 | €4,105 | +€641 | +18.5% |
| Amounts payable | 17/49 | €1,229 | €517 | -€712 | -58.0% |
| Amounts payable within one year | 42/48 | €1,229 | €517 | -€712 | -58.0% |
| Trade debts | 44 | €339 | - | -€339 | |
| Suppliers | 440/4 | €339 | - | -€339 | |
| Taxes, remuneration and social security | 45 | €823 | €477 | -€346 | -42.0% |
| Taxes | 450/3 | €823 | €477 | -€346 | -42.0% |
| Other amounts payable | 47/48 | €67 | €39 | -€27 | -41.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,998 | - | -€7,998 | |
| Other operating charges | 640/8 | €577 | €579 | +€3 | +0.5% |
| Gross operating margin | 9900 | €7,271 | €1,340 | -€5,931 | -81.6% |
| Operating profit (loss) | 9901 | -€1,304 | €761 | +€2,065 | |
| Financial charges | 65/66B | €116 | €120 | +€4 | +3.1% |
| Recurring financial charges | 65 | €116 | €120 | +€4 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,420 | €641 | +€2,061 | |
| Income taxes | 67/77 | €394 | - | -€394 | |
| Profit (loss) for the period | 9904 | -€1,813 | €641 | +€2,454 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,813 | €641 | +€2,454 |
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 28 October 2026 via checked.be.