SPORTSIDE.BE: 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.
SPORTSIDE.BE
Largest movements
- Cash -€66,155
down €66,155 (-31.0%), from €213,067 to €146,913
mainly Trade debts (-€117,765) and Investment in fixed assets (net) (-€16,123)
- Receivables within one year -€33,114
down €33,114 (-11.4%), from €290,669 to €257,556
of which Trade receivables: -€29,513
- Trade debts -€117,765
down €117,765 (-43.7%), from €269,335 to €151,570
- Tax, wage and social debts +€22,109
up €22,109 (+26.0%), from €84,945 to €107,055
of which Taxes: +€21,282
- Debts after one year -€9,357
down €9,357 (-38.8%), from €24,122 to €14,764
- Purchases and services +€47,772
up €47,772 (+6.1%), from €779,579 to €827,351
- Turnover +€46,789
up €46,789 (+4.8%), from €978,607 to €1.0m
- Staff costs +€19,065
up €19,065 (+12.5%), from €152,417 to €171,482
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 | €572,235 | €465,707 | -€106,528 | -18.6% |
| Fixed assets | 21/28 | €46,667 | €46,249 | -€418 | -0.9% |
| Tangible fixed assets | 22/27 | €46,492 | €46,074 | -€418 | -0.9% |
| Land and buildings | 22 | €9,893 | €9,689 | -€204 | -2.1% |
| Plant, machinery and equipment | 23 | €3,778 | €15,374 | +€11,597 | +307% |
| Furniture and vehicles | 24 | €32,822 | €21,011 | -€11,811 | -36.0% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €525,568 | €419,458 | -€106,110 | -20.2% |
| Stocks and contracts in progress | 3 | €20,547 | €14,989 | -€5,558 | -27.0% |
| Stocks | 30/36 | €20,547 | €14,989 | -€5,558 | -27.0% |
| Amounts receivable within one year | 40/41 | €290,669 | €257,556 | -€33,114 | -11.4% |
| Trade receivables | 40 | €262,096 | €232,584 | -€29,513 | -11.3% |
| Other amounts receivable | 41 | €28,573 | €24,972 | -€3,601 | -12.6% |
| Cash at bank and in hand | 54/58 | €213,067 | €146,913 | -€66,155 | -31.0% |
| Deferred charges and accrued income | 490/1 | €1,284 | - | -€1,284 | |
| Total equity and liabilities | 10/49 | €572,235 | €465,707 | -€106,528 | -18.6% |
| Equity | 10/15 | €132,536 | €127,834 | -€4,702 | -3.5% |
| Contributions | 10/11 | €28,600 | €28,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,076 | €97,374 | -€4,702 | -4.6% |
| Amounts payable | 17/49 | €439,699 | €337,873 | -€101,826 | -23.2% |
| Amounts payable after more than one year | 17 | €24,122 | €14,764 | -€9,357 | -38.8% |
| Financial debts | 170/4 | €24,122 | €14,764 | -€9,357 | -38.8% |
| Amounts payable within one year | 42/48 | €415,577 | €323,108 | -€92,469 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €8,987 | €9,357 | +€370 | +4.1% |
| Financial debts | 43 | €787 | - | -€787 | |
| Credit institutions | 430/8 | €787 | - | -€787 | |
| Trade debts | 44 | €269,335 | €151,570 | -€117,765 | -43.7% |
| Suppliers | 440/4 | €269,335 | €151,570 | -€117,765 | -43.7% |
| Taxes, remuneration and social security | 45 | €84,945 | €107,055 | +€22,109 | +26.0% |
| Taxes | 450/3 | €61,117 | €82,399 | +€21,282 | +34.8% |
| Remuneration and social security | 454/9 | €23,829 | €24,656 | +€827 | +3.5% |
| Other amounts payable | 47/48 | €51,522 | €55,127 | +€3,604 | +7.0% |
| Turnover | 70 | €978,607 | €1,025,396 | +€46,789 | +4.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €779,579 | €827,351 | +€47,772 | +6.1% |
| Remuneration, social security and pensions | 62 | €152,417 | €171,482 | +€19,065 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,280 | €16,541 | +€2,260 | +15.8% |
| Other operating charges | 640/8 | €1,221 | €1,762 | +€541 | +44.3% |
| Gross operating margin | 9900 | €199,028 | €198,045 | -€983 | -0.5% |
| Operating profit (loss) | 9901 | €31,110 | €8,261 | -€22,849 | -73.4% |
| Financial income | 75/76B | €1,068 | €2,524 | +€1,456 | +136% |
| Recurring financial income | 75 | €1,068 | €1,601 | +€533 | +49.9% |
| Non-recurring financial income | 76B | - | €923 | +€923 | |
| Financial charges | 65/66B | €5,446 | €14,062 | +€8,616 | +158% |
| Recurring financial charges | 65 | €5,446 | €3,343 | -€2,102 | -38.6% |
| Non-recurring financial charges | 66B | - | €10,718 | +€10,718 | |
| Profit (loss) for the period before taxes | 9903 | €26,731 | -€3,277 | -€30,009 | |
| Income taxes | 67/77 | €6,512 | €1,425 | -€5,087 | -78.1% |
| Profit (loss) for the period | 9904 | €20,219 | -€4,702 | -€24,921 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,219 | -€4,702 | -€24,921 |
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 27 October 2026 via checked.be.