SPORTING MANAGEMENT: 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.
SPORTING MANAGEMENT
Largest movements
- Cash -€13,783
down €13,783 (-89.1%), from €15,475 to €1,692
mainly Net result for the year (-€42,312) and Receivables within one year (-€4,508)
- Receivables within one year +€4,508
up €4,508 (+3.5%), from €129,960 to €134,468
of which Other amounts receivable: +€3,903
- Tangible fixed assets -€4,419
down €4,419 (-7.6%), from €57,898 to €53,479
of which Furniture and vehicles: -€3,789
- Profit (loss) carried forward -€42,312
down €42,312 (-16.8%), from -€252,176 to -€294,488
- Other debts +€30,361
new in 2025: €30,361
- Trade debts -€3,596
down €3,596 (-76.9%), from €4,674 to €1,078
- Gross operating margin +€94,735
up €94,735 (+97.4%), from -€97,257 to -€2,522
- Taxes +€31,922
up €31,922 (+7,878%), from €405 to €32,327
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 | €204,638 | €190,268 | -€14,369 | -7.0% |
| Fixed assets | 21/28 | €57,898 | €53,479 | -€4,419 | -7.6% |
| Tangible fixed assets | 22/27 | €57,898 | €53,479 | -€4,419 | -7.6% |
| Land and buildings | 22 | €45,669 | €45,269 | -€400 | -0.9% |
| Plant, machinery and equipment | 23 | €1,022 | €790 | -€231 | -22.6% |
| Furniture and vehicles | 24 | €11,208 | €7,419 | -€3,789 | -33.8% |
| Current assets | 29/58 | €146,740 | €136,790 | -€9,950 | -6.8% |
| Amounts receivable within one year | 40/41 | €129,960 | €134,468 | +€4,508 | +3.5% |
| Trade receivables | 40 | - | €605 | +€605 | |
| Other amounts receivable | 41 | €129,960 | €133,863 | +€3,903 | +3.0% |
| Cash at bank and in hand | 54/58 | €15,475 | €1,692 | -€13,783 | -89.1% |
| Deferred charges and accrued income | 490/1 | €1,305 | €630 | -€675 | -51.7% |
| Total equity and liabilities | 10/49 | €204,638 | €190,268 | -€14,369 | -7.0% |
| Equity | 10/15 | €197,369 | €155,057 | -€42,312 | -21.4% |
| Contributions | 10/11 | €31,100 | €31,100 | = | 0.0% |
| Reserves | 13 | €418,445 | €418,445 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €412,245 | €412,245 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€252,176 | -€294,488 | -€42,312 | -16.8% |
| Amounts payable | 17/49 | €7,269 | €35,212 | +€27,942 | +384% |
| Amounts payable within one year | 42/48 | €7,269 | €35,212 | +€27,942 | +384% |
| Trade debts | 44 | €4,674 | €1,078 | -€3,596 | -76.9% |
| Suppliers | 440/4 | €4,674 | €1,078 | -€3,596 | -76.9% |
| Taxes, remuneration and social security | 45 | €2,595 | €3,772 | +€1,178 | +45.4% |
| Taxes | 450/3 | €2,595 | €3,772 | +€1,178 | +45.4% |
| Other amounts payable | 47/48 | - | €30,361 | +€30,361 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,271 | €4,419 | -€852 | -16.2% |
| Other operating charges | 640/8 | €1,559 | €2,030 | +€470 | +30.2% |
| Gross operating margin | 9900 | -€97,257 | -€2,522 | +€94,735 | +97.4% |
| Operating profit (loss) | 9901 | -€104,088 | -€8,971 | +€95,117 | +91.4% |
| Financial income | 75/76B | €100 | €17 | -€82 | -82.7% |
| Recurring financial income | 75 | €100 | €17 | -€82 | -82.7% |
| Financial charges | 65/66B | €1,741 | €1,031 | -€710 | -40.8% |
| Recurring financial charges | 65 | €1,741 | €1,031 | -€710 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | -€105,729 | -€9,985 | +€95,745 | +90.6% |
| Income taxes | 67/77 | €405 | €32,327 | +€31,922 | +7,878% |
| Profit (loss) for the period | 9904 | -€106,134 | -€42,312 | +€63,822 | +60.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€106,134 | -€42,312 | +€63,822 | +60.1% |
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 13 October 2026 via checked.be.