Sportéa: 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.
Sportéa
Largest movements
- Deferred charges and accrued income +€55,922
up €55,922 (+122%), from €45,876 to €101,798
- Receivables within one year +€31,490
up €31,490 (+81.9%), from €38,434 to €69,924
of which Trade receivables: +€33,548
- Contributions +€75,552
new in 2025: €75,552
- Accrued charges and deferred income +€55,067
up €55,067 (+170%), from €32,349 to €87,416
- Profit (loss) carried forward -€33,689
down €33,689 (-44.6%), from €75,551 to €41,862
- Debts within one year -€10,558
down €10,558 (-7.2%), from €147,250 to €136,692
of which Trade debts: -€18,400
- Gross operating margin +€126,998
up €126,998 (+33.3%), from €380,907 to €507,905
- Purchases and services +€71,494
up €71,494 (+78.6%), from €90,967 to €162,461
- Staff costs +€45,634
up €45,634 (+15.9%), from €286,445 to €332,079
- Turnover +€37,319
up €37,319 (+444%), from €8,413 to €45,732
- Other operating charges -€12,004
down €12,004 (-95.8%), from €12,532 to €528
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 | €255,150 | €341,522 | +€86,372 | +33.9% |
| Fixed assets | 21/28 | €9,035 | €7,967 | -€1,068 | -11.8% |
| Intangible fixed assets | 21 | €8,336 | €5,254 | -€3,082 | -37.0% |
| Tangible fixed assets | 22/27 | €699 | €2,713 | +€2,014 | +288% |
| Plant, machinery and equipment | 23 | €699 | €2,713 | +€2,014 | +288% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €246,115 | €333,554 | +€87,439 | +35.5% |
| Amounts receivable within one year | 40/41 | €38,434 | €69,924 | +€31,490 | +81.9% |
| Trade receivables | 40 | €22,445 | €55,993 | +€33,548 | +149% |
| Other amounts receivable | 41 | €15,989 | €13,932 | -€2,057 | -12.9% |
| Cash at bank and in hand | 54/58 | €161,805 | €161,832 | +€27 | 0.0% |
| Deferred charges and accrued income | 490/1 | €45,876 | €101,798 | +€55,922 | +122% |
| Total equity and liabilities | 10/49 | €255,150 | €341,522 | +€86,372 | +33.9% |
| Equity | 10/15 | €75,551 | €117,414 | +€41,863 | +55.4% |
| Contributions | 10/11 | - | €75,552 | +€75,552 | |
| Capital | 10 | - | €75,552 | +€75,552 | |
| Profit (loss) carried forward | 14 | €75,551 | €41,862 | -€33,689 | -44.6% |
| Amounts payable | 17/49 | €179,599 | €224,107 | +€44,508 | +24.8% |
| Amounts payable within one year | 42/48 | €147,250 | €136,692 | -€10,558 | -7.2% |
| Trade debts | 44 | €33,335 | €14,935 | -€18,400 | -55.2% |
| Suppliers | 440/4 | €33,335 | €14,935 | -€18,400 | -55.2% |
| Taxes, remuneration and social security | 45 | €50,053 | €60,775 | +€10,722 | +21.4% |
| Taxes | 450/3 | €8,900 | €7,529 | -€1,371 | -15.4% |
| Remuneration and social security | 454/9 | €41,153 | €53,246 | +€12,093 | +29.4% |
| Accrued charges and deferred income | 492/3 | €32,349 | €87,416 | +€55,067 | +170% |
| Turnover | 70 | €8,413 | €45,732 | +€37,319 | +444% |
| Membership fees, donations, legacies and grants | 73 | €462,495 | €618,520 | +€156,025 | +33.7% |
| Non-recurring operating income | 76A | €966 | €6,114 | +€5,148 | +533% |
| Goods, raw materials, services and sundry goods | 60/61 | €90,967 | €162,461 | +€71,494 | +78.6% |
| Remuneration, social security and pensions | 62 | €286,445 | €332,079 | +€45,634 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,840 | €5,138 | +€1,298 | +33.8% |
| Other operating charges | 640/8 | €12,532 | €528 | -€12,004 | -95.8% |
| Non-recurring operating charges | 66A | €84,920 | €129,171 | +€44,251 | +52.1% |
| Gross operating margin | 9900 | €380,907 | €507,905 | +€126,998 | +33.3% |
| Operating profit (loss) | 9901 | -€6,830 | €40,990 | +€47,820 | |
| Financial income | 75/76B | €1,735 | €1,317 | -€418 | -24.1% |
| Recurring financial income | 75 | €1,735 | €1,317 | -€418 | -24.1% |
| Financial charges | 65/66B | €552 | €445 | -€107 | -19.3% |
| Recurring financial charges | 65 | €552 | €445 | -€107 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,647 | €41,862 | +€47,509 | |
| Profit (loss) for the period | 9904 | -€5,647 | €41,862 | +€47,509 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,647 | €41,862 | +€47,509 |
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.