Sportopia: 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.
Sportopia
Largest movements
- Tangible fixed assets -€5,025
down €5,025 (-40.9%), from €12,272 to €7,247
of which Furniture and vehicles: -€4,272
- Receivables within one year +€2,175
up €2,175 (+53.3%), from €4,082 to €6,257
of which Other amounts receivable: +€1,905
- Debts after one year -€2,486
down €2,486 (-37.3%), from €6,673 to €4,187
- Reserves +€1,971
up €1,971 (+1.7%), from €117,744 to €119,715
- Gross operating margin -€6,314
down €6,314 (-32.4%), from €19,472 to €13,158
- Taxes -€1,904
down €1,904 (-40.3%), from €4,727 to €2,823
- Depreciation +€1,893
up €1,893 (+60.4%), from €3,132 to €5,025
- Other operating charges -€200
down €200 (-21.8%), from €918 to €718
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 | €165,176 | €163,195 | -€1,981 | -1.2% |
| Fixed assets | 21/28 | €12,272 | €7,247 | -€5,025 | -40.9% |
| Tangible fixed assets | 22/27 | €12,272 | €7,247 | -€5,025 | -40.9% |
| Plant, machinery and equipment | 23 | €1,574 | €821 | -€753 | -47.8% |
| Furniture and vehicles | 24 | €10,698 | €6,426 | -€4,272 | -39.9% |
| Current assets | 29/58 | €152,904 | €155,948 | +€3,044 | +2.0% |
| Amounts receivable within one year | 40/41 | €4,082 | €6,257 | +€2,175 | +53.3% |
| Trade receivables | 40 | €3,810 | €4,080 | +€270 | +7.1% |
| Other amounts receivable | 41 | €272 | €2,177 | +€1,905 | +700% |
| Current investments | 50/53 | €68,815 | €68,815 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €79,450 | €80,491 | +€1,041 | +1.3% |
| Deferred charges and accrued income | 490/1 | €557 | €385 | -€172 | -30.9% |
| Total equity and liabilities | 10/49 | €165,176 | €163,195 | -€1,981 | -1.2% |
| Equity | 10/15 | €136,344 | €138,315 | +€1,971 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €117,744 | €119,715 | +€1,971 | +1.7% |
| Distributable reserves | 133 | €117,744 | €119,715 | +€1,971 | +1.7% |
| Amounts payable | 17/49 | €28,832 | €24,880 | -€3,952 | -13.7% |
| Amounts payable after more than one year | 17 | €6,673 | €4,187 | -€2,486 | -37.3% |
| Financial debts | 170/4 | €6,673 | €4,187 | -€2,486 | -37.3% |
| Amounts payable within one year | 42/48 | €22,159 | €20,693 | -€1,466 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €2,371 | €2,487 | +€116 | +4.9% |
| Trade debts | 44 | €1,765 | €1,938 | +€173 | +9.8% |
| Suppliers | 440/4 | €1,765 | €1,938 | +€173 | +9.8% |
| Taxes, remuneration and social security | 45 | €325 | - | -€325 | |
| Taxes | 450/3 | €325 | - | -€325 | |
| Other amounts payable | 47/48 | €17,698 | €16,268 | -€1,430 | -8.1% |
| Non-recurring operating income | 76A | €1 | - | -€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,132 | €5,025 | +€1,893 | +60.4% |
| Other operating charges | 640/8 | €918 | €718 | -€200 | -21.8% |
| Gross operating margin | 9900 | €19,472 | €13,158 | -€6,314 | -32.4% |
| Operating profit (loss) | 9901 | €15,422 | €7,415 | -€8,007 | -51.9% |
| Financial charges | 65/66B | €1,888 | €1,788 | -€100 | -5.3% |
| Recurring financial charges | 65 | €1,888 | €1,788 | -€100 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €13,534 | €5,627 | -€7,907 | -58.4% |
| Income taxes | 67/77 | €4,727 | €2,823 | -€1,904 | -40.3% |
| Profit (loss) for the period | 9904 | €8,807 | €2,804 | -€6,003 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,807 | €2,804 | -€6,003 | -68.2% |
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 24 October 2026 via checked.be.