Sporthive & Consult: 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.
Sporthive & Consult
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year +€11,000
up €11,000 (+14.5%), from €76,000 to €87,000
- Reserves -€7,414
down €7,414 (-5.5%), from €133,941 to €126,527
of which Distributable reserves: -€6,000
- Trade debts -€2,916
down €2,916 (-77.7%), from €3,751 to €835
- Gross operating margin -€6,452
down €6,452 (-72.6%), from €8,888 to €2,436
- Depreciation +€429
up €429 (+4.2%), from €10,259 to €10,688
- Other operating charges +€91
up €91 (+20.2%), from €452 to €544
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 | €288,029 | €285,942 | -€2,086 | -0.7% |
| Fixed assets | 21/28 | €286,714 | €283,873 | -€2,841 | -1.0% |
| Tangible fixed assets | 22/27 | €286,714 | €283,873 | -€2,841 | -1.0% |
| Land and buildings | 22 | €286,714 | €283,873 | -€2,841 | -1.0% |
| Current assets | 29/58 | €1,315 | €2,069 | +€755 | +57.4% |
| Amounts receivable within one year | 40/41 | - | €92 | +€92 | |
| Other amounts receivable | 41 | - | €92 | +€92 | |
| Cash at bank and in hand | 54/58 | €1,315 | €1,977 | +€662 | +50.4% |
| Total equity and liabilities | 10/49 | €288,029 | €285,942 | -€2,086 | -0.7% |
| Equity | 10/15 | €195,052 | €186,940 | -€8,112 | -4.2% |
| Contributions | 10/11 | €60,287 | €60,287 | = | 0.0% |
| Reserves | 13 | €133,941 | €126,527 | -€7,414 | -5.5% |
| Non-distributable reserves | 130/1 | €6,029 | €6,029 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,029 | - | -€6,029 | |
| Other | 1319 | - | €6,029 | +€6,029 | |
| Tax-exempt reserves | 132 | €21,912 | €20,498 | -€1,414 | -6.5% |
| Distributable reserves | 133 | €106,000 | €100,000 | -€6,000 | -5.7% |
| Profit (loss) carried forward | 14 | €825 | €126 | -€699 | -84.7% |
| Provisions and deferred taxes | 16 | €11,283 | €10,555 | -€728 | -6.5% |
| Deferred taxes | 168 | €11,283 | €10,555 | -€728 | -6.5% |
| Amounts payable | 17/49 | €81,693 | €88,447 | +€6,754 | +8.3% |
| Amounts payable after more than one year | 17 | €76,000 | €87,000 | +€11,000 | +14.5% |
| Financial debts | 170/4 | €76,000 | €87,000 | +€11,000 | +14.5% |
| Amounts payable within one year | 42/48 | €5,693 | €1,447 | -€4,246 | -74.6% |
| Trade debts | 44 | €3,751 | €835 | -€2,916 | -77.7% |
| Suppliers | 440/4 | €3,751 | €835 | -€2,916 | -77.7% |
| Taxes, remuneration and social security | 45 | €143 | - | -€143 | |
| Taxes | 450/3 | €143 | - | -€143 | |
| Other amounts payable | 47/48 | €1,800 | €612 | -€1,188 | -66.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,259 | €10,688 | +€429 | +4.2% |
| Other operating charges | 640/8 | €452 | €544 | +€91 | +20.2% |
| Gross operating margin | 9900 | €8,888 | €2,436 | -€6,452 | -72.6% |
| Operating profit (loss) | 9901 | -€1,824 | -€8,796 | -€6,972 | -382% |
| Financial income | 75/76B | €44 | - | -€44 | |
| Recurring financial income | 75 | €44 | - | -€44 | |
| Financial charges | 65/66B | €42 | €44 | +€2 | +4.8% |
| Recurring financial charges | 65 | €42 | €44 | +€2 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,822 | -€8,840 | -€7,018 | -385% |
| Transfer from deferred taxes | 780 | €728 | €728 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€1,095 | -€8,112 | -€7,018 | -641% |
| Transfer from tax-exempt reserves | 789 | €1,414 | €1,414 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €319 | -€6,699 | -€7,018 |
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 18 October 2026 via checked.be.