SPORTIS: 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.
What changed
SPORTIS
NACE 93.121, Football clubs
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1,469
2024 · €18,658-€20,127
Equity
€101,098
2024 · €102,566-€1,469
Cash
-
2024 · €1,113-€1,113
Balance sheet total
€224,700
2024 · €247,534-€22,834
Largest movements
Assets
- Tangible fixed assets -€23,255
down €23,255 (-10.8%), from €216,009 to €192,753
of which Furniture and vehicles: -€17,638
Equity and liabilities
- Debts after one year -€13,364
down €13,364 (-39.9%), from €33,470 to €20,105
- Trade debts -€7,557
down €7,557 (-96.0%), from €7,870 to €313
- Other debts -€3,649
down €3,649 (-5.1%), from €71,670 to €68,021
Income statement
- Staff costs +€20,526
up €20,526 (+32.6%), from €63,046 to €83,571
- Taxes -€7,492
no longer reported in 2025 (was €7,492)
- Depreciation +€5,274
up €5,274 (+14.7%), from €35,951 to €41,225
- Gross operating margin -€3,038
down €3,038 (-2.3%), from €129,815 to €126,776
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.
Result 2024
€18,658
Gross operating margin
-€3,038
Staff costs
-€20,526
Depreciation
-€5,274
Other operating charges
+€222
Financial income
+€4
Financial charges
+€993
Taxes
+€7,492
Result 2025
-€1,469
raises the resultlowers the result
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.
From operations
+€28,787
Investment
-€17,969
Financing
-€11,930
Cash 2024
€1,113
From operations (derived)
+€28,787
Net result for the year
-€1,469
Depreciation
+€41,225
Receivables after one year
+€490
Receivables within one year
-€2,407
Deferred charges and accrued income
+€383
Trade debts
-€7,557
Tax, wage and social debts
+€1,770
Other debts
-€3,649
Investment (derived)
-€17,969
Investment in fixed assets (net)
-€17,969
Financing
-€11,930
Debts after one year
-€13,364
Current portion of long-term debt
+€654
Short-term financial debts
+€781
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €247,534 | €224,700 | -€22,834 | -9.2% |
| Fixed assets | 21/28 | €216,009 | €192,753 | -€23,255 | -10.8% |
| Tangible fixed assets | 22/27 | €216,009 | €192,753 | -€23,255 | -10.8% |
| Land and buildings | 22 | €94,000 | €89,500 | -€4,500 | -4.8% |
| Plant, machinery and equipment | 23 | €48,817 | €47,700 | -€1,118 | -2.3% |
| Furniture and vehicles | 24 | €73,191 | €55,553 | -€17,638 | -24.1% |
| Current assets | 29/58 | €31,525 | €31,947 | +€421 | +1.3% |
| Amounts receivable after more than one year | 29 | €490 | - | -€490 | |
| Other amounts receivable | 291 | €490 | - | -€490 | |
| Amounts receivable within one year | 40/41 | €28,420 | €30,827 | +€2,407 | +8.5% |
| Trade receivables | 40 | €28,051 | €29,968 | +€1,917 | +6.8% |
| Other amounts receivable | 41 | €369 | €859 | +€490 | +133% |
| Cash at bank and in hand | 54/58 | €1,113 | - | -€1,113 | |
| Deferred charges and accrued income | 490/1 | €1,503 | €1,120 | -€383 | -25.5% |
| Total equity and liabilities | 10/49 | €247,534 | €224,700 | -€22,834 | -9.2% |
| Equity | 10/15 | €102,566 | €101,098 | -€1,469 | -1.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €83,974 | €83,974 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €81,974 | €81,974 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,469 | -€1,469 | |
| Amounts payable | 17/49 | €144,968 | €123,602 | -€21,366 | -14.7% |
| Amounts payable after more than one year | 17 | €33,470 | €20,105 | -€13,364 | -39.9% |
| Financial debts | 170/4 | €33,470 | €20,105 | -€13,364 | -39.9% |
| Amounts payable within one year | 42/48 | €111,498 | €103,497 | -€8,001 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €12,711 | €13,364 | +€654 | +5.1% |
| Financial debts | 43 | - | €781 | +€781 | |
| Other loans | 439 | - | €781 | +€781 | |
| Trade debts | 44 | €7,870 | €313 | -€7,557 | -96.0% |
| Suppliers | 440/4 | €7,870 | €313 | -€7,557 | -96.0% |
| Taxes, remuneration and social security | 45 | €19,248 | €21,018 | +€1,770 | +9.2% |
| Taxes | 450/3 | €13,316 | €17,627 | +€4,311 | +32.4% |
| Remuneration and social security | 454/9 | €5,932 | €3,391 | -€2,541 | -42.8% |
| Other amounts payable | 47/48 | €71,670 | €68,021 | -€3,649 | -5.1% |
| Non-recurring operating income | 76A | €1,240 | €2,000 | +€760 | +61.3% |
| Remuneration, social security and pensions | 62 | €63,046 | €83,571 | +€20,526 | +32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,951 | €41,225 | +€5,274 | +14.7% |
| Other operating charges | 640/8 | €1,240 | €1,017 | -€222 | -17.9% |
| Gross operating margin | 9900 | €129,815 | €126,776 | -€3,038 | -2.3% |
| Operating profit (loss) | 9901 | €29,578 | €963 | -€28,615 | -96.7% |
| Financial income | 75/76B | €3 | €7 | +€4 | +106% |
| Recurring financial income | 75 | €3 | €7 | +€4 | +106% |
| Financial charges | 65/66B | €3,432 | €2,439 | -€993 | -28.9% |
| Recurring financial charges | 65 | €3,432 | €2,439 | -€993 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €26,150 | -€1,469 | -€27,619 | |
| Income taxes | 67/77 | €7,492 | - | -€7,492 | |
| Profit (loss) for the period | 9904 | €18,658 | -€1,469 | -€20,127 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,658 | -€1,469 | -€20,127 |
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 27 October 2026 via checked.be.