SPORTIMO: 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.
SPORTIMO
Largest movements
- Stocks and contracts +€141,085
up €141,085 (+93.0%), from €151,732 to €292,817
- Cash -€41,076
down €41,076 (-78.7%), from €52,222 to €11,146
mainly Stocks and contracts (-€141,085) and Tax, wage and social debts (-€64,313)
- Receivables within one year -€35,460
down €35,460 (-37.1%), from €95,687 to €60,227
of which Trade receivables: -€37,426
- Tangible fixed assets +€5,558
up €5,558 (+31.7%), from €17,530 to €23,088
of which Land and buildings: +€3,683
- Trade debts +€83,785
up €83,785 (+1313.2%), from €6,380 to €90,165
- Tax, wage and social debts -€64,313
down €64,313 (-83.8%), from €76,749 to €12,435
- Reserves +€58,649
up €58,649 (+37.7%), from €155,419 to €214,068
- Other debts -€9,500
down €9,500 (-13.2%), from €72,124 to €62,624
- Gross operating margin -€85,627
down €85,627 (-51.6%), from €165,924 to €80,297
- Taxes -€25,897
down €25,897 (-63.3%), from €40,928 to €15,031
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.
Cash bridge derived
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 | €317,172 | €387,278 | +€70,106 | +22.1% |
| Fixed assets | 21/28 | €17,530 | €23,088 | +€5,558 | +31.7% |
| Tangible fixed assets | 22/27 | €17,530 | €23,088 | +€5,558 | +31.7% |
| Land and buildings | 22 | €17,530 | €21,213 | +€3,683 | +21.0% |
| Furniture and vehicles | 24 | - | €1,875 | +€1,875 | |
| Current assets | 29/58 | €299,641 | €364,190 | +€64,548 | +21.5% |
| Stocks and contracts in progress | 3 | €151,732 | €292,817 | +€141,085 | +93.0% |
| Stocks | 30/36 | €151,732 | €292,817 | +€141,085 | +93.0% |
| Amounts receivable within one year | 40/41 | €95,687 | €60,227 | -€35,460 | -37.1% |
| Trade receivables | 40 | €81,536 | €44,109 | -€37,426 | -45.9% |
| Other amounts receivable | 41 | €14,152 | €16,118 | +€1,966 | +13.9% |
| Cash at bank and in hand | 54/58 | €52,222 | €11,146 | -€41,076 | -78.7% |
| Total equity and liabilities | 10/49 | €317,172 | €387,278 | +€70,106 | +22.1% |
| Equity | 10/15 | €160,419 | €219,068 | +€58,649 | +36.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €155,419 | €214,068 | +€58,649 | +37.7% |
| Distributable reserves | 133 | €155,419 | €214,068 | +€58,649 | +37.7% |
| Amounts payable | 17/49 | €156,753 | €168,210 | +€11,458 | +7.3% |
| Amounts payable within one year | 42/48 | €155,253 | €165,224 | +€9,971 | +6.4% |
| Trade debts | 44 | €6,380 | €90,165 | +€83,785 | +1313.2% |
| Suppliers | 440/4 | €6,380 | €90,165 | +€83,785 | +1313.2% |
| Taxes, remuneration and social security | 45 | €76,749 | €12,435 | -€64,313 | -83.8% |
| Taxes | 450/3 | €76,749 | €12,435 | -€64,313 | -83.8% |
| Other amounts payable | 47/48 | €72,124 | €62,624 | -€9,500 | -13.2% |
| Accrued charges and deferred income | 492/3 | €1,500 | €2,986 | +€1,486 | +99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €917 | €2,202 | +€1,285 | +140.1% |
| Other operating charges | 640/8 | €241 | €128 | -€113 | -46.9% |
| Gross operating margin | 9900 | €165,924 | €80,297 | -€85,627 | -51.6% |
| Operating profit (loss) | 9901 | €164,766 | €77,967 | -€86,799 | -52.7% |
| Financial income | 75/76B | €608 | €376 | -€232 | -38.2% |
| Recurring financial income | 75 | €608 | €376 | -€232 | -38.2% |
| Financial charges | 65/66B | €3,244 | €4,663 | +€1,419 | +43.8% |
| Recurring financial charges | 65 | €3,244 | €4,663 | +€1,419 | +43.8% |
| Profit (loss) for the period before taxes | 9903 | €162,130 | €73,680 | -€88,450 | -54.6% |
| Income taxes | 67/77 | €40,928 | €15,031 | -€25,897 | -63.3% |
| Profit (loss) for the period | 9904 | €121,202 | €58,649 | -€62,553 | -51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €121,202 | €58,649 | -€62,553 | -51.6% |
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 10 October 2026 via checked.be.