Sportjoy: 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.
Sportjoy
Largest movements
- Receivables within one year -€193,575
down €193,575 (-82.7%), from €234,157 to €40,582
of which Trade receivables: -€167,193
- Tangible fixed assets +€144,820
up €144,820 (+331%), from €43,712 to €188,532
of which Plant, machinery and equipment: +€76,021
- Cash +€16,443
up €16,443 (+4,027%), from €408 to €16,851
mainly Receivables within one year (+€193,575) and Debts after one year (+€43,097)
- Stocks and contracts -€5,190
down €5,190 (-34.6%), from €15,000 to €9,810
- Profit (loss) carried forward -€119,264
down €119,264 (-67.2%), from €177,591 to €58,327
- Debts after one year +€43,097
up €43,097 (+172%), from €25,032 to €68,128
- Current portion of long-term debt +€29,966
up €29,966 (+455%), from €6,581 to €36,546
- Trade debts +€7,381
up €7,381 (+9.8%), from €75,463 to €82,844
- Tax, wage and social debts +€5,674
up €5,674 (+43.1%), from €13,169 to €18,843
of which Remuneration and social security: +€7,435
- Gross operating margin -€186,268
down €186,268 (-65.7%), from €283,524 to €97,256
- Staff costs +€36,422
up €36,422 (+23.1%), from €157,666 to €194,088
- Taxes -€25,593
no longer reported in 2025 (was €25,593)
- Financial charges +€4,266
up €4,266 (+263%), from €1,619 to €5,885
of which Financial charges: +€4,323
- Depreciation -€4,246
down €4,246 (-24.3%), from €17,471 to €13,225
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 | €319,201 | €285,140 | -€34,061 | -10.7% |
| Fixed assets | 21/28 | €44,760 | €190,013 | +€145,253 | +325% |
| Intangible fixed assets | 21 | €1,048 | €1,481 | +€433 | +41.3% |
| Tangible fixed assets | 22/27 | €43,712 | €188,532 | +€144,820 | +331% |
| Plant, machinery and equipment | 23 | €5,039 | €81,060 | +€76,021 | +1,509% |
| Furniture and vehicles | 24 | €7,857 | €15,129 | +€7,272 | +92.6% |
| Other tangible fixed assets | 26 | €30,816 | €92,343 | +€61,526 | +200% |
| Current assets | 29/58 | €274,441 | €95,127 | -€179,314 | -65.3% |
| Stocks and contracts in progress | 3 | €15,000 | €9,810 | -€5,190 | -34.6% |
| Stocks | 30/36 | €15,000 | €9,810 | -€5,190 | -34.6% |
| Amounts receivable within one year | 40/41 | €234,157 | €40,582 | -€193,575 | -82.7% |
| Trade receivables | 40 | €173,432 | €6,239 | -€167,193 | -96.4% |
| Other amounts receivable | 41 | €60,725 | €34,343 | -€26,382 | -43.4% |
| Cash at bank and in hand | 54/58 | €408 | €16,851 | +€16,443 | +4,027% |
| Deferred charges and accrued income | 490/1 | €24,876 | €27,883 | +€3,007 | +12.1% |
| Total equity and liabilities | 10/49 | €319,201 | €285,140 | -€34,061 | -10.7% |
| Equity | 10/15 | €198,042 | €78,778 | -€119,264 | -60.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,591 | €58,327 | -€119,264 | -67.2% |
| Amounts payable | 17/49 | €121,159 | €206,362 | +€85,204 | +70.3% |
| Amounts payable after more than one year | 17 | €25,032 | €68,128 | +€43,097 | +172% |
| Financial debts | 170/4 | €25,032 | €68,128 | +€43,097 | +172% |
| Amounts payable within one year | 42/48 | €96,127 | €138,234 | +€42,107 | +43.8% |
| Current portion of amounts payable after more than one year | 42 | €6,581 | €36,546 | +€29,966 | +455% |
| Financial debts | 43 | €875 | - | -€875 | |
| Credit institutions | 430/8 | €875 | - | -€875 | |
| Trade debts | 44 | €75,463 | €82,844 | +€7,381 | +9.8% |
| Suppliers | 440/4 | €75,463 | €82,844 | +€7,381 | +9.8% |
| Taxes, remuneration and social security | 45 | €13,169 | €18,843 | +€5,674 | +43.1% |
| Taxes | 450/3 | €5,593 | €3,832 | -€1,761 | -31.5% |
| Remuneration and social security | 454/9 | €7,576 | €15,011 | +€7,435 | +98.1% |
| Other amounts payable | 47/48 | €40 | - | -€40 | |
| Remuneration, social security and pensions | 62 | €157,666 | €194,088 | +€36,422 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,471 | €13,225 | -€4,246 | -24.3% |
| Other operating charges | 640/8 | €3,706 | €4,297 | +€591 | +15.9% |
| Gross operating margin | 9900 | €283,524 | €97,256 | -€186,268 | -65.7% |
| Operating profit (loss) | 9901 | €104,680 | -€114,354 | -€219,034 | |
| Financial income | 75/76B | €38 | €975 | +€937 | +2,468% |
| Recurring financial income | 75 | €38 | €975 | +€937 | +2,468% |
| Non-recurring financial income | 76B | - | €975 | +€975 | |
| Financial charges | 65/66B | €1,619 | €5,885 | +€4,266 | +263% |
| Recurring financial charges | 65 | €1,562 | €5,885 | +€4,323 | +277% |
| Non-recurring financial charges | 66B | €57 | - | -€57 | |
| Profit (loss) for the period before taxes | 9903 | €103,099 | -€119,264 | -€222,364 | |
| Income taxes | 67/77 | €25,593 | - | -€25,593 | |
| Profit (loss) for the period | 9904 | €77,506 | -€119,264 | -€196,771 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,506 | -€119,264 | -€196,771 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.