Sportkinetics: what changed
Sportkinetics
Largest movements
- Tangible fixed assets -€48,213
down €48,213 (-22.3%), from €216,383 to €168,170
- Cash +€32,937
up €32,937 (+42.7%), from €77,204 to €110,140
mainly Depreciation (+€64,063) and Net result for the year (+€12,534)
- Deferred charges and accrued income -€5,031
down €5,031 (-65.3%), from €7,707 to €2,676
- Intangible fixed assets -€3,615
down €3,615 (-46.5%), from €7,779 to €4,164
- Debts after one year -€47,419
down €47,419 (-32.4%), from €146,391 to €98,972
- Profit (loss) carried forward +€12,534
up €12,534 (+78.6%), from €15,947 to €28,481
- Tax, wage and social debts +€4,375
up €4,375 (+22.0%), from €19,841 to €24,215
of which Taxes: +€5,319
- Accrued charges and deferred income +€4,287
up €4,287 (+17.2%), from €24,868 to €29,155
- Current portion of long-term debt +€4,169
up €4,169 (+9.6%), from €43,250 to €47,419
- Gross operating margin +€19,218
up €19,218 (+19.4%), from €99,036 to €118,253
- Depreciation +€8,231
up €8,231 (+14.7%), from €55,832 to €64,063
- Taxes +€4,836
up €4,836 (+188%), from €2,570 to €7,406
- Staff costs +€3,592
up €3,592 (+16.5%), from €21,781 to €25,373
- Financial charges +€2,804
up €2,804 (+68.0%), from €4,122 to €6,927
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 | €309,073 | €285,392 | -€23,681 | -7.7% |
| Fixed assets | 21/28 | €224,162 | €172,334 | -€51,829 | -23.1% |
| Intangible fixed assets | 21 | €7,779 | €4,164 | -€3,615 | -46.5% |
| Tangible fixed assets | 22/27 | €216,383 | €168,170 | -€48,213 | -22.3% |
| Plant, machinery and equipment | 23 | €77,356 | €60,284 | -€17,071 | -22.1% |
| Furniture and vehicles | 24 | €84,309 | €63,457 | -€20,852 | -24.7% |
| Other tangible fixed assets | 26 | €54,718 | €44,428 | -€10,290 | -18.8% |
| Current assets | 29/58 | €84,911 | €113,058 | +€28,147 | +33.1% |
| Amounts receivable within one year | 40/41 | - | €242 | +€242 | |
| Trade receivables | 40 | - | €242 | +€242 | |
| Cash at bank and in hand | 54/58 | €77,204 | €110,140 | +€32,937 | +42.7% |
| Deferred charges and accrued income | 490/1 | €7,707 | €2,676 | -€5,031 | -65.3% |
| Total equity and liabilities | 10/49 | €309,073 | €285,392 | -€23,681 | -7.7% |
| Equity | 10/15 | €65,947 | €78,481 | +€12,534 | +19.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,947 | €28,481 | +€12,534 | +78.6% |
| Amounts payable | 17/49 | €243,126 | €206,911 | -€36,215 | -14.9% |
| Amounts payable after more than one year | 17 | €146,391 | €98,972 | -€47,419 | -32.4% |
| Financial debts | 170/4 | €146,391 | €98,972 | -€47,419 | -32.4% |
| Amounts payable within one year | 42/48 | €71,867 | €78,783 | +€6,916 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €43,250 | €47,419 | +€4,169 | +9.6% |
| Trade debts | 44 | €8,777 | €7,149 | -€1,628 | -18.5% |
| Suppliers | 440/4 | €8,777 | €7,149 | -€1,628 | -18.5% |
| Taxes, remuneration and social security | 45 | €19,841 | €24,215 | +€4,375 | +22.0% |
| Taxes | 450/3 | €6,786 | €12,105 | +€5,319 | +78.4% |
| Remuneration and social security | 454/9 | €13,054 | €12,110 | -€944 | -7.2% |
| Accrued charges and deferred income | 492/3 | €24,868 | €29,155 | +€4,287 | +17.2% |
| Remuneration, social security and pensions | 62 | €21,781 | €25,373 | +€3,592 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,832 | €64,063 | +€8,231 | +14.7% |
| Other operating charges | 640/8 | €1,514 | €1,997 | +€483 | +31.9% |
| Gross operating margin | 9900 | €99,036 | €118,253 | +€19,218 | +19.4% |
| Operating profit (loss) | 9901 | €19,909 | €26,821 | +€6,912 | +34.7% |
| Financial income | 75/76B | €9 | €45 | +€36 | +409% |
| Recurring financial income | 75 | €9 | €45 | +€36 | +409% |
| Financial charges | 65/66B | €4,122 | €6,927 | +€2,804 | +68.0% |
| Recurring financial charges | 65 | €4,122 | €6,927 | +€2,804 | +68.0% |
| Profit (loss) for the period before taxes | 9903 | €15,795 | €19,940 | +€4,144 | +26.2% |
| Income taxes | 67/77 | €2,570 | €7,406 | +€4,836 | +188% |
| Profit (loss) for the period | 9904 | €13,226 | €12,534 | -€692 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,226 | €12,534 | -€692 | -5.2% |
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 4 November 2026 via checked.be.