SPORTSFLOW: 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.
SPORTSFLOW
Largest movements
- Cash +€109,075
up €109,075 (+124%), from €88,111 to €197,186
mainly Net result for the year (+€77,703) and Tax, wage and social debts (+€21,091)
- Receivables within one year -€10,280
down €10,280 (-97.9%), from €10,499 to €219
of which Trade receivables: -€10,499
- Reserves +€77,703
up €77,703 (+106%), from €73,123 to €150,826
- Tax, wage and social debts +€21,091
up €21,091 (+103%), from €20,487 to €41,578
of which Taxes: +€17,803
- Gross operating margin +€5,736
up €5,736 (+6.2%), from €92,391 to €98,128
- Taxes +€1,293
up €1,293 (+7.0%), from €18,394 to €19,686
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 | €98,610 | €197,404 | +€98,795 | +100% |
| Current assets | 29/58 | €98,610 | €197,404 | +€98,795 | +100% |
| Amounts receivable within one year | 40/41 | €10,499 | €219 | -€10,280 | -97.9% |
| Trade receivables | 40 | €10,499 | - | -€10,499 | |
| Other amounts receivable | 41 | - | €219 | +€219 | |
| Cash at bank and in hand | 54/58 | €88,111 | €197,186 | +€109,075 | +124% |
| Total equity and liabilities | 10/49 | €98,610 | €197,404 | +€98,795 | +100% |
| Equity | 10/15 | €78,123 | €155,826 | +€77,703 | +99.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €73,123 | €150,826 | +€77,703 | +106% |
| Distributable reserves | 133 | €73,123 | €150,826 | +€77,703 | +106% |
| Amounts payable | 17/49 | €20,487 | €41,578 | +€21,091 | +103% |
| Amounts payable within one year | 42/48 | €20,487 | €41,578 | +€21,091 | +103% |
| Taxes, remuneration and social security | 45 | €20,487 | €41,578 | +€21,091 | +103% |
| Taxes | 450/3 | €20,487 | €38,290 | +€17,803 | +86.9% |
| Remuneration and social security | 454/9 | - | €3,288 | +€3,288 | |
| Other operating charges | 640/8 | - | €166 | +€166 | |
| Gross operating margin | 9900 | €92,391 | €98,128 | +€5,736 | +6.2% |
| Operating profit (loss) | 9901 | €92,391 | €97,962 | +€5,570 | +6.0% |
| Financial charges | 65/66B | €875 | €572 | -€303 | -34.7% |
| Recurring financial charges | 65 | €875 | €572 | -€303 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €91,516 | €97,390 | +€5,873 | +6.4% |
| Income taxes | 67/77 | €18,394 | €19,686 | +€1,293 | +7.0% |
| Profit (loss) for the period | 9904 | €73,123 | €77,703 | +€4,581 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €73,123 | €77,703 | +€4,581 | +6.3% |
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 22 October 2026 via checked.be.