SportsCom: 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.
SportsCom
Largest movements
- Receivables within one year -€37,375
down €37,375 (-75.2%), from €49,720 to €12,345
of which Other amounts receivable: -€27,683
- Cash -€693
down €693 (-4.7%), from €14,681 to €13,989
mainly Trade debts (-€37,337) and Net result for the year (-€731)
- Trade debts -€37,337
down €37,337 (-85.8%), from €43,497 to €6,160
- Profit (loss) carried forward -€731
down €731 (-9.0%), from €8,108 to €7,377
- Gross operating margin -€2,538
down €2,538 (-95.8%), from €2,650 to €111
- Financial charges -€340
down €340 (-64.8%), from €524 to €185
- Other operating charges +€155
up €155 (+30.8%), from €502 to €657
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 | €65,422 | €27,354 | -€38,068 | -58.2% |
| Fixed assets | 21/28 | €1,021 | €1,021 | = | 0.0% |
| Financial fixed assets | 28 | €1,021 | €1,021 | = | 0.0% |
| Current assets | 29/58 | €64,401 | €26,333 | -€38,068 | -59.1% |
| Amounts receivable within one year | 40/41 | €49,720 | €12,345 | -€37,375 | -75.2% |
| Trade receivables | 40 | €9,692 | - | -€9,692 | |
| Other amounts receivable | 41 | €40,027 | €12,345 | -€27,683 | -69.2% |
| Cash at bank and in hand | 54/58 | €14,681 | €13,989 | -€693 | -4.7% |
| Total equity and liabilities | 10/49 | €65,422 | €27,354 | -€38,068 | -58.2% |
| Equity | 10/15 | €19,848 | €19,117 | -€731 | -3.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Uncalled capital | 101 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,740 | €1,740 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,740 | €1,740 | = | 0.0% |
| Legal reserve | 130 | €1,740 | €1,740 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,108 | €7,377 | -€731 | -9.0% |
| Amounts payable | 17/49 | €45,574 | €8,237 | -€37,337 | -81.9% |
| Amounts payable within one year | 42/48 | €45,574 | €8,237 | -€37,337 | -81.9% |
| Trade debts | 44 | €43,497 | €6,160 | -€37,337 | -85.8% |
| Suppliers | 440/4 | €43,497 | €6,160 | -€37,337 | -85.8% |
| Other amounts payable | 47/48 | €2,077 | €2,077 | = | 0.0% |
| Non-recurring operating income | 76A | €4,500 | - | -€4,500 | |
| Other operating charges | 640/8 | €502 | €657 | +€155 | +30.8% |
| Gross operating margin | 9900 | €2,650 | €111 | -€2,538 | -95.8% |
| Operating profit (loss) | 9901 | €2,147 | -€546 | -€2,693 | |
| Financial charges | 65/66B | €524 | €185 | -€340 | -64.8% |
| Recurring financial charges | 65 | €524 | €185 | -€340 | -64.8% |
| Profit (loss) for the period before taxes | 9903 | €1,623 | -€731 | -€2,354 | |
| Profit (loss) for the period | 9904 | €1,623 | -€731 | -€2,354 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,623 | -€731 | -€2,354 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.