SPORTIEF: 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.
SPORTIEF
Largest movements
- Stocks and contracts -€19,443
down €19,443 (-22.4%), from €86,770 to €67,327
- Cash +€1,525
up €1,525 (+129%), from €1,180 to €2,705
mainly Stocks and contracts (+€19,443) and Trade debts (+€10,951)
- Tangible fixed assets -€1,048
down €1,048 (-48.7%), from €2,149 to €1,102
of which Other tangible fixed assets: -€740
- Profit (loss) carried forward -€28,688
down €28,688 (-35.2%), from -€81,582 to -€110,271
- Trade debts +€10,951
up €10,951 (+54.7%), from €20,011 to €30,962
- Other debts -€6,599
down €6,599 (-10.5%), from €62,706 to €56,107
- Short-term financial debts +€3,302
up €3,302 (+12.9%), from €25,533 to €28,835
- Tax, wage and social debts +€1,289
up €1,289 (+30.3%), from €4,248 to €5,537
- Gross operating margin -€17,340
down €17,340 (-473%), from -€3,669 to -€21,009
- Financial charges -€663
down €663 (-11.7%), from €5,644 to €4,982
- Depreciation -€264
down €264 (-20.1%), from €1,312 to €1,048
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 | €93,494 | €73,724 | -€19,770 | -21.1% |
| Fixed assets | 21/28 | €2,149 | €1,102 | -€1,048 | -48.7% |
| Tangible fixed assets | 22/27 | €2,149 | €1,102 | -€1,048 | -48.7% |
| Furniture and vehicles | 24 | €564 | €256 | -€308 | -54.6% |
| Other tangible fixed assets | 26 | €1,585 | €845 | -€740 | -46.7% |
| Current assets | 29/58 | €91,345 | €72,623 | -€18,722 | -20.5% |
| Stocks and contracts in progress | 3 | €86,770 | €67,327 | -€19,443 | -22.4% |
| Stocks | 30/36 | €86,770 | €67,327 | -€19,443 | -22.4% |
| Amounts receivable within one year | 40/41 | €1,821 | €992 | -€829 | -45.5% |
| Trade receivables | 40 | €1,659 | €536 | -€1,123 | -67.7% |
| Other amounts receivable | 41 | €162 | €456 | +€294 | +182% |
| Cash at bank and in hand | 54/58 | €1,180 | €2,705 | +€1,525 | +129% |
| Deferred charges and accrued income | 490/1 | €1,574 | €1,599 | +€24 | +1.5% |
| Total equity and liabilities | 10/49 | €93,494 | €73,724 | -€19,770 | -21.1% |
| Equity | 10/15 | -€49,029 | -€77,717 | -€28,688 | -58.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,953 | €13,953 | = | 0.0% |
| Distributable reserves | 133 | €13,953 | €13,953 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,582 | -€110,271 | -€28,688 | -35.2% |
| Amounts payable | 17/49 | €142,523 | €151,441 | +€8,918 | +6.3% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Other amounts payable | 178/9 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €112,497 | €121,441 | +€8,944 | +8.0% |
| Financial debts | 43 | €25,533 | €28,835 | +€3,302 | +12.9% |
| Credit institutions | 430/8 | €25,533 | €28,835 | +€3,302 | +12.9% |
| Trade debts | 44 | €20,011 | €30,962 | +€10,951 | +54.7% |
| Suppliers | 440/4 | €20,011 | €30,962 | +€10,951 | +54.7% |
| Taxes, remuneration and social security | 45 | €4,248 | €5,537 | +€1,289 | +30.3% |
| Taxes | 450/3 | €4,248 | €5,537 | +€1,289 | +30.3% |
| Other amounts payable | 47/48 | €62,706 | €56,107 | -€6,599 | -10.5% |
| Accrued charges and deferred income | 492/3 | €26 | €0 | -€26 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,312 | €1,048 | -€264 | -20.1% |
| Other operating charges | 640/8 | €1,459 | €1,412 | -€47 | -3.2% |
| Gross operating margin | 9900 | -€3,669 | -€21,009 | -€17,340 | -473% |
| Operating profit (loss) | 9901 | -€6,440 | -€23,469 | -€17,029 | -264% |
| Financial charges | 65/66B | €5,644 | €4,982 | -€663 | -11.7% |
| Recurring financial charges | 65 | €5,644 | €4,982 | -€663 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,085 | -€28,451 | -€16,366 | -135% |
| Income taxes | 67/77 | €240 | €238 | -€3 | -1.2% |
| Profit (loss) for the period | 9904 | -€12,325 | -€28,688 | -€16,363 | -133% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,325 | -€28,688 | -€16,363 | -133% |
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.