SPORTIQUE: 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.
SPORTIQUE
Largest movements
- Cash -€1,645
down €1,645 (-1.4%), from €119,820 to €118,175
mainly Net result for the year (-€1,234) and Other debts (-€416)
- Profit (loss) carried forward -€1,234
down €1,234 (-1.1%), from €107,613 to €106,378
- Gross operating margin +€1,518
up €1,518 (+87.7%), from -€1,732 to -€214
- Financial charges +€450
up €450 (+972%), from €46 to €496
- Depreciation -€142
down €142 (-96.9%), from €146 to €5
- Other operating charges +€86
up €86 (+19.9%), from €433 to €520
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 | €119,825 | €118,175 | -€1,650 | -1.4% |
| Fixed assets | 21/28 | €5 | - | -€5 | |
| Tangible fixed assets | 22/27 | €5 | - | -€5 | |
| Plant, machinery and equipment | 23 | €5 | - | -€5 | |
| Current assets | 29/58 | €119,820 | €118,175 | -€1,645 | -1.4% |
| Cash at bank and in hand | 54/58 | €119,820 | €118,175 | -€1,645 | -1.4% |
| Total equity and liabilities | 10/49 | €119,825 | €118,175 | -€1,650 | -1.4% |
| Equity | 10/15 | €112,613 | €111,378 | -€1,234 | -1.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,613 | €106,378 | -€1,234 | -1.1% |
| Amounts payable | 17/49 | €7,212 | €6,797 | -€416 | -5.8% |
| Amounts payable within one year | 42/48 | €7,212 | €6,797 | -€416 | -5.8% |
| Trade debts | 44 | €6,000 | €6,000 | = | 0.0% |
| Suppliers | 440/4 | €6,000 | €6,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,212 | €797 | -€416 | -34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146 | €5 | -€142 | -96.9% |
| Other operating charges | 640/8 | €433 | €520 | +€86 | +19.9% |
| Gross operating margin | 9900 | -€1,732 | -€214 | +€1,518 | +87.7% |
| Operating profit (loss) | 9901 | -€2,312 | -€738 | +€1,574 | +68.1% |
| Financial charges | 65/66B | €46 | €496 | +€450 | +972% |
| Recurring financial charges | 65 | €46 | €496 | +€450 | +972% |
| Profit (loss) for the period before taxes | 9903 | -€2,358 | -€1,234 | +€1,124 | +47.7% |
| Profit (loss) for the period | 9904 | -€2,358 | -€1,234 | +€1,124 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,358 | -€1,234 | +€1,124 | +47.7% |
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 17 October 2026 via checked.be.