SPORTMONKEY: what changed
Two fiscal 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.
SPORTMONKEY
Largest movements
- Tangible fixed assets +€18,677
up €18,677 (+1719.1%), from €1,086 to €19,764
of which Plant, machinery and equipment: +€17,444
- Stocks and contracts -€14,479
down €14,479 (-37.2%), from €38,886 to €24,407
- Receivables within one year -€7,177
no longer reported in 2025 (was €7,177)
- Cash -€647
down €647 (-96.2%), from €673 to €25
mainly Net result for the year (-€47,179) and Investment in fixed assets (net) (-€22,562)
- Profit (loss) carried forward -€47,179
down €47,179, from €28,540 to -€18,639
- Other debts +€21,757
new in 2025: €21,757
- Advances received +€18,150
new in 2025: €18,150
- Current portion of long-term debt +€6,728
new in 2025: €6,728
- Tax, wage and social debts -€2,263
down €2,263 (-57.9%), from €3,909 to €1,647
- Gross operating margin -€34,171
down €34,171, from €14,707 to -€19,464
- Staff costs +€20,355
new in 2025: €20,355
- Taxes -€3,514
no longer reported in 2025 (was €3,514)
- Depreciation +€2,498
up €2,498 (+180.0%), from €1,388 to €3,885
- Financial income -€323
down €323 (-99.8%), from €324 to €1
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.
Cash bridge derived
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 | €49,321 | €45,696 | -€3,625 | -7.4% |
| Fixed assets | 21/28 | €2,586 | €21,264 | +€18,677 | +722.1% |
| Tangible fixed assets | 22/27 | €1,086 | €19,764 | +€18,677 | +1719.1% |
| Plant, machinery and equipment | 23 | - | €17,444 | +€17,444 | |
| Furniture and vehicles | 24 | €1,086 | €279 | -€808 | -74.3% |
| Other tangible fixed assets | 26 | - | €2,041 | +€2,041 | |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €46,735 | €24,432 | -€22,303 | -47.7% |
| Stocks and contracts in progress | 3 | €38,886 | €24,407 | -€14,479 | -37.2% |
| Stocks | 30/36 | €38,886 | €24,407 | -€14,479 | -37.2% |
| Amounts receivable within one year | 40/41 | €7,177 | - | -€7,177 | |
| Other amounts receivable | 41 | €7,177 | - | -€7,177 | |
| Cash at bank and in hand | 54/58 | €673 | €25 | -€647 | -96.2% |
| Total equity and liabilities | 10/49 | €49,321 | €45,696 | -€3,625 | -7.4% |
| Equity | 10/15 | €40,540 | -€6,639 | -€47,179 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,540 | -€18,639 | -€47,179 | |
| Amounts payable | 17/49 | €8,781 | €52,335 | +€43,554 | +496.0% |
| Amounts payable within one year | 42/48 | €8,781 | €52,335 | +€43,554 | +496.0% |
| Current portion of amounts payable after more than one year | 42 | - | €6,728 | +€6,728 | |
| Trade debts | 44 | €4,872 | €4,052 | -€819 | -16.8% |
| Suppliers | 440/4 | €4,872 | €4,052 | -€819 | -16.8% |
| Advances received on contracts in progress | 46 | - | €18,150 | +€18,150 | |
| Taxes, remuneration and social security | 45 | €3,909 | €1,647 | -€2,263 | -57.9% |
| Taxes | 450/3 | €3,909 | €1,647 | -€2,263 | -57.9% |
| Other amounts payable | 47/48 | - | €21,757 | +€21,757 | |
| Remuneration, social security and pensions | 62 | - | €20,355 | +€20,355 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,388 | €3,885 | +€2,498 | +180.0% |
| Other operating charges | 640/8 | €1,596 | €1,868 | +€272 | +17.1% |
| Gross operating margin | 9900 | €14,707 | -€19,464 | -€34,171 | |
| Operating profit (loss) | 9901 | €11,724 | -€45,573 | -€57,297 | |
| Financial income | 75/76B | €324 | €1 | -€323 | -99.8% |
| Recurring financial income | 75 | €324 | €1 | -€323 | -99.8% |
| Financial charges | 65/66B | €1,287 | €1,607 | +€320 | +24.9% |
| Recurring financial charges | 65 | €1,287 | €1,607 | +€320 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €10,761 | -€47,179 | -€57,940 | |
| Income taxes | 67/77 | €3,514 | - | -€3,514 | |
| Profit (loss) for the period | 9904 | €7,247 | -€47,179 | -€54,426 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,247 | -€47,179 | -€54,426 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.