SPORTING FIVE: what changed
Two fiscal 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.
SPORTING FIVE
Largest movements
- Stocks and contracts +€2,045
up €2,045 (+404.8%), from €505 to €2,551
- Cash -€274
down €274 (-20.1%), from €1,365 to €1,090
mainly Stocks and contracts (-€2,045)
- Receivables within one year -€185
no longer reported in 2024 (was €185)
- Profit (loss) carried forward +€572
up €572 (+8.8%), from -€6,496 to -€5,924
- Other debts +€535
up €535 (+8.7%), from €6,157 to €6,692
- Tax, wage and social debts +€324
new in 2024: €324
- Trade debts +€155
up €155 (+6.7%), from €2,294 to €2,448
- Gross operating margin -€1,516
down €1,516 (-54.1%), from €2,800 to €1,284
- Financial charges +€92
up €92 (+39.1%), from €236 to €328
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,055 | €3,641 | +€1,586 | +77.2% |
| Current assets | 29/58 | €2,055 | €3,641 | +€1,586 | +77.2% |
| Stocks and contracts in progress | 3 | €505 | €2,551 | +€2,045 | +404.8% |
| Stocks | 30/36 | €505 | €2,551 | +€2,045 | +404.8% |
| Amounts receivable within one year | 40/41 | €185 | - | -€185 | |
| Other amounts receivable | 41 | €185 | - | -€185 | |
| Cash at bank and in hand | 54/58 | €1,365 | €1,090 | -€274 | -20.1% |
| Total equity and liabilities | 10/49 | €2,055 | €3,641 | +€1,586 | +77.2% |
| Equity | 10/15 | -€6,396 | -€5,824 | +€572 | +8.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,496 | -€5,924 | +€572 | +8.8% |
| Amounts payable | 17/49 | €8,451 | €9,465 | +€1,014 | +12.0% |
| Amounts payable within one year | 42/48 | €8,451 | €9,465 | +€1,014 | +12.0% |
| Trade debts | 44 | €2,294 | €2,448 | +€155 | +6.7% |
| Suppliers | 440/4 | €2,294 | €2,448 | +€155 | +6.7% |
| Taxes, remuneration and social security | 45 | - | €324 | +€324 | |
| Taxes | 450/3 | - | €324 | +€324 | |
| Other amounts payable | 47/48 | €6,157 | €6,692 | +€535 | +8.7% |
| Other operating charges | 640/8 | €357 | €384 | +€28 | +7.8% |
| Gross operating margin | 9900 | €2,800 | €1,284 | -€1,516 | -54.1% |
| Operating profit (loss) | 9901 | €2,444 | €900 | -€1,544 | -63.2% |
| Financial charges | 65/66B | €236 | €328 | +€92 | +39.1% |
| Recurring financial charges | 65 | €236 | €328 | +€92 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | €2,208 | €572 | -€1,636 | -74.1% |
| Profit (loss) for the period | 9904 | €2,208 | €572 | -€1,636 | -74.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,208 | €572 | -€1,636 | -74.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.