SPORTSHOP: 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.
SPORTSHOP
Largest movements
- Tangible fixed assets -€18,204
down €18,204 (-62.8%), from €28,990 to €10,786
of which Leasing and similar rights: -€11,915
- Receivables within one year +€17,860
up €17,860 (+67.8%), from €26,334 to €44,194
of which Trade receivables: +€18,922
- Stocks and contracts -€13,644
down €13,644 (-4.4%), from €309,508 to €295,864
- Cash +€5,611
up €5,611 (+513%), from €1,093 to €6,704
mainly Net result for the year (+€25,422) and Depreciation (+€21,136)
- Trade debts -€39,900
down €39,900 (-47.1%), from €84,691 to €44,791
- Reserves +€25,422
up €25,422 (+53.3%), from €47,723 to €73,144
of which Distributable reserves: +€25,422
- Current portion of long-term debt -€8,301
down €8,301 (-58.1%), from €14,282 to €5,982
- Tax, wage and social debts +€4,805
up €4,805 (+13.0%), from €36,849 to €41,654
of which Taxes: +€5,460
- Other debts +€4,300
new in 2025: €4,300
- Staff costs -€10,561
down €10,561 (-19.7%), from €53,685 to €43,124
- Gross operating margin -€10,324
down €10,324 (-9.2%), from €112,233 to €101,909
- Other operating charges +€8,199
up €8,199 (+385%), from €2,129 to €10,328
- Taxes -€2,264
down €2,264 (-13.8%), from €16,374 to €14,111
- Depreciation -€1,701
down €1,701 (-7.5%), from €22,837 to €21,136
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 | €393,246 | €382,570 | -€10,676 | -2.7% |
| Fixed assets | 21/28 | €40,453 | €19,317 | -€21,136 | -52.2% |
| Intangible fixed assets | 21 | €10,220 | €7,289 | -€2,932 | -28.7% |
| Tangible fixed assets | 22/27 | €28,990 | €10,786 | -€18,204 | -62.8% |
| Plant, machinery and equipment | 23 | €6,661 | €2,849 | -€3,812 | -57.2% |
| Furniture and vehicles | 24 | €1,122 | €727 | -€395 | -35.2% |
| Leasing and similar rights | 25 | €14,608 | €2,693 | -€11,915 | -81.6% |
| Other tangible fixed assets | 26 | €6,599 | €4,517 | -€2,082 | -31.6% |
| Financial fixed assets | 28 | €1,243 | €1,243 | = | 0.0% |
| Current assets | 29/58 | €352,793 | €363,253 | +€10,459 | +3.0% |
| Stocks and contracts in progress | 3 | €309,508 | €295,864 | -€13,644 | -4.4% |
| Stocks | 30/36 | €309,508 | €295,864 | -€13,644 | -4.4% |
| Amounts receivable within one year | 40/41 | €26,334 | €44,194 | +€17,860 | +67.8% |
| Trade receivables | 40 | €2,027 | €20,948 | +€18,922 | +934% |
| Other amounts receivable | 41 | €24,307 | €23,245 | -€1,062 | -4.4% |
| Current investments | 50/53 | €15,690 | €15,690 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,093 | €6,704 | +€5,611 | +513% |
| Deferred charges and accrued income | 490/1 | €168 | €801 | +€632 | +376% |
| Total equity and liabilities | 10/49 | €393,246 | €382,570 | -€10,676 | -2.7% |
| Equity | 10/15 | €66,323 | €91,744 | +€25,422 | +38.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,723 | €73,144 | +€25,422 | +53.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,863 | €71,284 | +€25,422 | +55.4% |
| Amounts payable | 17/49 | €326,924 | €290,826 | -€36,098 | -11.0% |
| Amounts payable after more than one year | 17 | €191,101 | €194,098 | +€2,998 | +1.6% |
| Financial debts | 170/4 | €191,101 | €194,098 | +€2,998 | +1.6% |
| Amounts payable within one year | 42/48 | €135,823 | €96,727 | -€39,096 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €14,282 | €5,982 | -€8,301 | -58.1% |
| Trade debts | 44 | €84,691 | €44,791 | -€39,900 | -47.1% |
| Suppliers | 440/4 | €84,691 | €44,791 | -€39,900 | -47.1% |
| Taxes, remuneration and social security | 45 | €36,849 | €41,654 | +€4,805 | +13.0% |
| Taxes | 450/3 | €29,971 | €35,431 | +€5,460 | +18.2% |
| Remuneration and social security | 454/9 | €6,878 | €6,223 | -€655 | -9.5% |
| Other amounts payable | 47/48 | - | €4,300 | +€4,300 | |
| Non-recurring operating income | 76A | - | €9,917 | +€9,917 | |
| Remuneration, social security and pensions | 62 | €53,685 | €43,124 | -€10,561 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,837 | €21,136 | -€1,701 | -7.5% |
| Other operating charges | 640/8 | €2,129 | €10,328 | +€8,199 | +385% |
| Gross operating margin | 9900 | €112,233 | €101,909 | -€10,324 | -9.2% |
| Operating profit (loss) | 9901 | €33,582 | €27,321 | -€6,261 | -18.6% |
| Financial income | 75/76B | €17,992 | €18,537 | +€545 | +3.0% |
| Recurring financial income | 75 | €17,992 | €18,537 | +€545 | +3.0% |
| Financial charges | 65/66B | €4,696 | €6,326 | +€1,630 | +34.7% |
| Recurring financial charges | 65 | €4,696 | €6,326 | +€1,630 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | €46,878 | €39,532 | -€7,346 | -15.7% |
| Income taxes | 67/77 | €16,374 | €14,111 | -€2,264 | -13.8% |
| Profit (loss) for the period | 9904 | €30,504 | €25,422 | -€5,082 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,504 | €25,422 | -€5,082 | -16.7% |
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 23 October 2026 via checked.be.