SPORTINSTELLINGEN DESSEL: what changed
SPORTINSTELLINGEN DESSEL
Largest movements
- Cash -€40,557
down €40,557 (-40.2%), from €100,921 to €60,364
mainly Trade debts (-€20,045) and Contributions, distributions and other (-€14,667)
- Tangible fixed assets -€12,363
down €12,363 (-26.8%), from €46,098 to €33,735
of which Plant, machinery and equipment: -€10,646
- Deferred charges and accrued income +€2,296
up €2,296 (+31,244%), from €7 to €2,304
- Trade debts -€20,045
down €20,045 (-81.3%), from €24,646 to €4,601
- Investment grants -€14,667
down €14,667 (-31.8%), from €46,098 to €31,431
- Profit (loss) carried forward -€13,316
down €13,316 (-15.5%), from €85,853 to €72,537
- Tax, wage and social debts -€1,957
down €1,957 (-26.7%), from €7,317 to €5,360
- Purchases and services +€32,033
up €32,033 (+10.5%), from €304,189 to €336,222
- Gross operating margin -€15,588
down €15,588 (-68.1%), from €22,874 to €7,286
- Turnover +€8,589
up €8,589 (+4.3%), from €200,851 to €209,439
- Depreciation -€2,811
down €2,811 (-14.2%), from €19,859 to €17,048
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,811 | €122,512 | -€51,299 | -29.5% |
| Fixed assets | 21/28 | €46,098 | €33,735 | -€12,363 | -26.8% |
| Tangible fixed assets | 22/27 | €46,098 | €33,735 | -€12,363 | -26.8% |
| Plant, machinery and equipment | 23 | €33,041 | €22,395 | -€10,646 | -32.2% |
| Furniture and vehicles | 24 | €13,056 | €11,339 | -€1,717 | -13.2% |
| Current assets | 29/58 | €127,714 | €88,778 | -€38,936 | -30.5% |
| Amounts receivable within one year | 40/41 | €26,786 | €26,110 | -€676 | -2.5% |
| Trade receivables | 40 | €24,052 | €23,486 | -€566 | -2.4% |
| Other amounts receivable | 41 | €2,733 | €2,624 | -€110 | -4.0% |
| Cash at bank and in hand | 54/58 | €100,921 | €60,364 | -€40,557 | -40.2% |
| Deferred charges and accrued income | 490/1 | €7 | €2,304 | +€2,296 | +31,244% |
| Total equity and liabilities | 10/49 | €173,811 | €122,512 | -€51,299 | -29.5% |
| Equity | 10/15 | €131,951 | €103,968 | -€27,984 | -21.2% |
| Profit (loss) carried forward | 14 | €85,853 | €72,537 | -€13,316 | -15.5% |
| Investment grants | 15 | €46,098 | €31,431 | -€14,667 | -31.8% |
| Amounts payable | 17/49 | €41,860 | €18,545 | -€23,316 | -55.7% |
| Amounts payable within one year | 42/48 | €31,963 | €9,961 | -€22,002 | -68.8% |
| Trade debts | 44 | €24,646 | €4,601 | -€20,045 | -81.3% |
| Suppliers | 440/4 | €24,646 | €4,601 | -€20,045 | -81.3% |
| Taxes, remuneration and social security | 45 | €7,317 | €5,360 | -€1,957 | -26.7% |
| Taxes | 450/3 | €7,317 | €5,360 | -€1,957 | -26.7% |
| Accrued charges and deferred income | 492/3 | €9,897 | €8,583 | -€1,314 | -13.3% |
| Turnover | 70 | €200,851 | €209,439 | +€8,589 | +4.3% |
| Membership fees, donations, legacies and grants | 73 | €109,859 | €116,967 | +€7,108 | +6.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €304,189 | €336,222 | +€32,033 | +10.5% |
| Remuneration, social security and pensions | 62 | €8 | €38 | +€30 | +404% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,859 | €17,048 | -€2,811 | -14.2% |
| Other operating charges | 640/8 | €3,473 | €3,338 | -€134 | -3.9% |
| Gross operating margin | 9900 | €22,874 | €7,286 | -€15,588 | -68.1% |
| Operating profit (loss) | 9901 | -€465 | -€13,139 | -€12,673 | -2,724% |
| Financial income | 75/76B | €31 | €19 | -€12 | -39.5% |
| Recurring financial income | 75 | €31 | €19 | -€12 | -39.5% |
| Financial charges | 65/66B | €193 | €191 | -€2 | -1.3% |
| Recurring financial charges | 65 | €193 | €191 | -€2 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | -€627 | -€13,311 | -€12,683 | -2,022% |
| Income taxes | 67/77 | €9 | €6 | -€4 | -39.5% |
| Profit (loss) for the period | 9904 | -€637 | -€13,316 | -€12,680 | -1,991% |
| Profit (loss) for the period to be appropriated | 9905 | -€637 | -€13,316 | -€12,680 | -1,991% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.