SPORTIM: 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.
SPORTIM
Largest movements
- Receivables within one year +€25,718
up €25,718 (+733%), from €3,509 to €29,227
- Tangible fixed assets -€430
down €430 (-28.4%), from €1,513 to €1,083
- Trade debts +€27,709
up €27,709 (+5,542%), from €500 to €28,209
- Profit (loss) carried forward +€2,759
up €2,759 (+10.2%), from -€26,956 to -€24,197
- Advances received -€2,627
no longer reported in 2025 (was €2,627)
- Debts after one year -€1,600
down €1,600 (-22.5%), from €7,100 to €5,500
- Other debts -€1,404
down €1,404 (-86.3%), from €1,627 to €223
- Gross operating margin -€1,111
down €1,111 (-18.9%), from €5,872 to €4,761
- Taxes +€600
new in 2025: €600
- Other operating charges -€181
down €181 (-18.9%), from €959 to €778
- Financial charges -€127
down €127 (-39.6%), from €321 to €194
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 | €6,466 | €32,029 | +€25,563 | +395% |
| Fixed assets | 21/28 | €1,513 | €1,113 | -€400 | -26.4% |
| Tangible fixed assets | 22/27 | €1,513 | €1,083 | -€430 | -28.4% |
| Furniture and vehicles | 24 | €1,513 | €1,083 | -€430 | -28.4% |
| Financial fixed assets | 28 | - | €30 | +€30 | |
| Current assets | 29/58 | €4,953 | €30,916 | +€25,963 | +524% |
| Amounts receivable within one year | 40/41 | €3,509 | €29,227 | +€25,718 | +733% |
| Trade receivables | 40 | €3,509 | €29,227 | +€25,718 | +733% |
| Cash at bank and in hand | 54/58 | €1,444 | €1,689 | +€245 | +17.0% |
| Total equity and liabilities | 10/49 | €6,466 | €32,029 | +€25,563 | +395% |
| Equity | 10/15 | -€6,128 | -€3,369 | +€2,759 | +45.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,228 | €2,228 | = | 0.0% |
| Non-distributable reserves | 130/1 | €218 | €218 | = | 0.0% |
| Reserves not available under the articles | 1311 | €218 | €218 | = | 0.0% |
| Distributable reserves | 133 | €2,010 | €2,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,956 | -€24,197 | +€2,759 | +10.2% |
| Amounts payable | 17/49 | €12,594 | €35,398 | +€22,804 | +181% |
| Amounts payable after more than one year | 17 | €7,100 | €5,500 | -€1,600 | -22.5% |
| Other amounts payable | 178/9 | €7,100 | €5,500 | -€1,600 | -22.5% |
| Amounts payable within one year | 42/48 | €5,494 | €29,898 | +€24,404 | +444% |
| Trade debts | 44 | €500 | €28,209 | +€27,709 | +5,542% |
| Suppliers | 440/4 | €500 | €28,209 | +€27,709 | +5,542% |
| Advances received on contracts in progress | 46 | €2,627 | - | -€2,627 | |
| Taxes, remuneration and social security | 45 | €740 | €1,466 | +€726 | +98.1% |
| Taxes | 450/3 | €740 | €1,466 | +€726 | +98.1% |
| Other amounts payable | 47/48 | €1,627 | €223 | -€1,404 | -86.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €430 | €430 | = | 0.0% |
| Other operating charges | 640/8 | €959 | €778 | -€181 | -18.9% |
| Gross operating margin | 9900 | €5,872 | €4,761 | -€1,111 | -18.9% |
| Operating profit (loss) | 9901 | €4,483 | €3,553 | -€930 | -20.7% |
| Financial charges | 65/66B | €321 | €194 | -€127 | -39.6% |
| Recurring financial charges | 65 | €321 | €194 | -€127 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | €4,162 | €3,359 | -€803 | -19.3% |
| Income taxes | 67/77 | - | €600 | +€600 | |
| Profit (loss) for the period | 9904 | €4,162 | €2,759 | -€1,403 | -33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,162 | €2,759 | -€1,403 | -33.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.