SPORTSERVICES: 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.
SPORTSERVICES
Largest movements
- Cash -€5,905
down €5,905 (-55.0%), from €10,738 to €4,833
mainly Net result for the year (-€17,981) and Trade debts (-€622)
- Deferred charges and accrued income -€987
down €987 (-17.5%), from €5,647 to €4,660
- Profit (loss) carried forward -€17,981
down €17,981 (-163%), from -€11,049 to -€29,030
- Other debts +€10,320
up €10,320 (+34.0%), from €30,373 to €40,693
- Gross operating margin -€7,841
down €7,841 (-94.8%), from -€8,270 to -€16,111
- Turnover -€7,181
no longer reported in 2025 (was €7,181)
- Depreciation -€1,084
no longer reported in 2025 (was €1,084)
- Purchases and services +€704
up €704 (+3.9%), from €18,217 to €18,921
- Other operating charges +€433
up €433 (+64.0%), from €677 to €1,110
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 | €97,334 | €89,809 | -€7,525 | -7.7% |
| Fixed assets | 21/28 | €78,381 | €78,381 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,221 | €3,221 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,221 | €3,221 | = | 0.0% |
| Financial fixed assets | 28 | €75,160 | €75,160 | = | 0.0% |
| Current assets | 29/58 | €18,953 | €11,428 | -€7,525 | -39.7% |
| Amounts receivable within one year | 40/41 | €2,568 | €1,935 | -€633 | -24.6% |
| Trade receivables | 40 | €711 | - | -€711 | |
| Other amounts receivable | 41 | €1,857 | €1,935 | +€78 | +4.2% |
| Cash at bank and in hand | 54/58 | €10,738 | €4,833 | -€5,905 | -55.0% |
| Deferred charges and accrued income | 490/1 | €5,647 | €4,660 | -€987 | -17.5% |
| Total equity and liabilities | 10/49 | €97,334 | €89,809 | -€7,525 | -7.7% |
| Equity | 10/15 | €55,848 | €37,867 | -€17,981 | -32.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €46,897 | €46,897 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €44,897 | €44,897 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,049 | -€29,030 | -€17,981 | -163% |
| Amounts payable | 17/49 | €41,486 | €51,942 | +€10,456 | +25.2% |
| Amounts payable after more than one year | 17 | €10,491 | €10,491 | = | 0.0% |
| Other amounts payable | 178/9 | €10,491 | €10,491 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,995 | €40,693 | +€9,698 | +31.3% |
| Trade debts | 44 | €622 | - | -€622 | |
| Suppliers | 440/4 | €622 | - | -€622 | |
| Other amounts payable | 47/48 | €30,373 | €40,693 | +€10,320 | +34.0% |
| Accrued charges and deferred income | 492/3 | - | €758 | +€758 | |
| Turnover | 70 | €7,181 | - | -€7,181 | |
| Goods, raw materials, services and sundry goods | 60/61 | €18,217 | €18,921 | +€704 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,084 | - | -€1,084 | |
| Other operating charges | 640/8 | €677 | €1,110 | +€433 | +64.0% |
| Gross operating margin | 9900 | -€8,270 | -€16,111 | -€7,841 | -94.8% |
| Operating profit (loss) | 9901 | -€10,031 | -€17,221 | -€7,190 | -71.7% |
| Financial income | 75/76B | €63 | €16 | -€47 | -74.6% |
| Recurring financial income | 75 | €63 | €16 | -€47 | -74.6% |
| Financial charges | 65/66B | €624 | €508 | -€116 | -18.6% |
| Recurring financial charges | 65 | €624 | €508 | -€116 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,592 | -€17,713 | -€7,121 | -67.2% |
| Income taxes | 67/77 | €457 | €268 | -€189 | -41.4% |
| Profit (loss) for the period | 9904 | -€11,049 | -€17,981 | -€6,932 | -62.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,049 | -€17,981 | -€6,932 | -62.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.