SportEvà: 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.
SportEvà
Largest movements
- Receivables within one year +€22,959
up €22,959 (+160%), from €14,368 to €37,327
of which Other amounts receivable: +€15,092
- Stocks and contracts -€5,048
down €5,048 (-100%), from €5,048 to €0
- Cash -€4,069
down €4,069 (-84.2%), from €4,831 to €762
mainly Receivables within one year (-€22,959) and Investment in fixed assets (net) (-€2,317)
- Current investments +€2,000
new in 2025: €2,000
- Deferred charges and accrued income +€813
up €813 (+3,562%), from €23 to €835
- Trade debts +€7,909
up €7,909 (+233%), from €3,392 to €11,301
- Other debts +€7,563
up €7,563 (+66.3%), from €11,405 to €18,968
- Current portion of long-term debt +€1,685
up €1,685, from €0 to €1,685
- Profit (loss) carried forward +€1,290
up €1,290 (+27.7%), from -€4,667 to -€3,376
- Tax, wage and social debts -€1,039
down €1,039 (-11.6%), from €8,919 to €7,880
of which Taxes: -€1,055
- Gross operating margin -€25,036
down €25,036 (-79.3%), from €31,586 to €6,549
- Taxes -€1,605
down €1,605 (-60.6%), from €2,649 to €1,045
- Financial charges +€1,280
up €1,280 (+150%), from €855 to €2,135
- Financial income +€785
up €785 (+461,871%), from €0 to €785
- Other operating charges -€550
down €550 (-51.8%), from €1,063 to €513
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 | €30,637 | €47,257 | +€16,620 | +54.2% |
| Fixed assets | 21/28 | €6,366 | €6,332 | -€34 | -0.5% |
| Tangible fixed assets | 22/27 | €6,366 | €6,332 | -€34 | -0.5% |
| Plant, machinery and equipment | 23 | - | €1,630 | +€1,630 | |
| Furniture and vehicles | 24 | €6,366 | €4,702 | -€1,664 | -26.1% |
| Current assets | 29/58 | €24,270 | €40,925 | +€16,654 | +68.6% |
| Stocks and contracts in progress | 3 | €5,048 | €0 | -€5,048 | -100% |
| Stocks | 30/36 | €5,048 | €0 | -€5,048 | -100% |
| Amounts receivable within one year | 40/41 | €14,368 | €37,327 | +€22,959 | +160% |
| Trade receivables | 40 | €14,368 | €22,236 | +€7,867 | +54.8% |
| Other amounts receivable | 41 | €0 | €15,092 | +€15,092 | |
| Current investments | 50/53 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €4,831 | €762 | -€4,069 | -84.2% |
| Deferred charges and accrued income | 490/1 | €23 | €835 | +€813 | +3,562% |
| Total equity and liabilities | 10/49 | €30,637 | €47,257 | +€16,620 | +54.2% |
| Equity | 10/15 | €5,393 | €6,684 | +€1,290 | +23.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,860 | €3,860 | = | 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 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,667 | -€3,376 | +€1,290 | +27.7% |
| Amounts payable | 17/49 | €25,243 | €40,573 | +€15,329 | +60.7% |
| Amounts payable within one year | 42/48 | €25,243 | €40,573 | +€15,329 | +60.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €1,685 | +€1,685 | |
| Financial debts | 43 | €1,527 | €737 | -€790 | -51.7% |
| Credit institutions | 430/8 | €1,527 | €737 | -€790 | -51.7% |
| Trade debts | 44 | €3,392 | €11,301 | +€7,909 | +233% |
| Suppliers | 440/4 | €3,392 | €11,301 | +€7,909 | +233% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €8,919 | €7,880 | -€1,039 | -11.6% |
| Taxes | 450/3 | €7,274 | €6,219 | -€1,055 | -14.5% |
| Remuneration and social security | 454/9 | €1,645 | €1,661 | +€16 | +1.0% |
| Other amounts payable | 47/48 | €11,405 | €18,968 | +€7,563 | +66.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,146 | €2,352 | +€205 | +9.6% |
| Other operating charges | 640/8 | €1,063 | €513 | -€550 | -51.8% |
| Gross operating margin | 9900 | €31,586 | €6,549 | -€25,036 | -79.3% |
| Operating profit (loss) | 9901 | €28,376 | €3,685 | -€24,691 | -87.0% |
| Financial income | 75/76B | €0 | €785 | +€785 | +461,871% |
| Recurring financial income | 75 | €0 | €785 | +€785 | +461,871% |
| Financial charges | 65/66B | €855 | €2,135 | +€1,280 | +150% |
| Recurring financial charges | 65 | €855 | €2,135 | +€1,280 | +150% |
| Profit (loss) for the period before taxes | 9903 | €27,521 | €2,335 | -€25,186 | -91.5% |
| Income taxes | 67/77 | €2,649 | €1,045 | -€1,605 | -60.6% |
| Profit (loss) for the period | 9904 | €24,872 | €1,290 | -€23,581 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,872 | €1,290 | -€23,581 | -94.8% |
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 30 October 2026 via checked.be.