SPORTSPLASH: what changed
SPORTSPLASH
Largest movements
- Tangible fixed assets +€113,213
up €113,213 (+1,663%), from €6,809 to €120,022
- Intangible fixed assets -€65,289
down €65,289 (-29.0%), from €225,203 to €159,914
- Receivables within one year -€8,350
down €8,350 (-41.2%), from €20,246 to €11,896
of which Other amounts receivable: -€10,639
- Cash +€6,006
up €6,006 (+105%), from €5,726 to €11,732
mainly Depreciation (+€68,785) and Trade debts (+€26,797)
- Trade debts +€26,797
up €26,797 (+222%), from €12,074 to €38,870
- Current portion of long-term debt +€21,048
up €21,048 (+67.1%), from €31,384 to €52,432
- Profit (loss) carried forward +€15,593
up €15,593 (+62.3%), from €25,042 to €40,634
- Debts after one year -€8,358
down €8,358 (-4.9%), from €169,719 to €161,361
- Tax, wage and social debts -€7,462
down €7,462 (-100%), from €7,462 to €0
of which Remuneration and social security: -€7,119
- Gross operating margin -€15,216
down €15,216 (-9.1%), from €167,548 to €152,332
- Staff costs -€4,357
down €4,357 (-7.6%), from €57,659 to €53,303
- Depreciation -€2,531
down €2,531 (-3.5%), from €71,316 to €68,785
- Taxes -€2,305
down €2,305 (-28.7%), from €8,024 to €5,719
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €257,984 | €303,564 | +€45,580 | +17.7% |
| Fixed assets | 21/28 | €232,012 | €279,936 | +€47,923 | +20.7% |
| Intangible fixed assets | 21 | €225,203 | €159,914 | -€65,289 | -29.0% |
| Tangible fixed assets | 22/27 | €6,809 | €120,022 | +€113,213 | +1,663% |
| Furniture and vehicles | 24 | €6,809 | €120,022 | +€113,213 | +1,663% |
| Current assets | 29/58 | €25,972 | €23,628 | -€2,344 | -9.0% |
| Amounts receivable within one year | 40/41 | €20,246 | €11,896 | -€8,350 | -41.2% |
| Trade receivables | 40 | €747 | €3,036 | +€2,289 | +307% |
| Other amounts receivable | 41 | €19,499 | €8,860 | -€10,639 | -54.6% |
| Cash at bank and in hand | 54/58 | €5,726 | €11,732 | +€6,006 | +105% |
| Total equity and liabilities | 10/49 | €257,984 | €303,564 | +€45,580 | +17.7% |
| Equity | 10/15 | €35,042 | €50,634 | +€15,593 | +44.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,042 | €40,634 | +€15,593 | +62.3% |
| Amounts payable | 17/49 | €222,943 | €252,930 | +€29,987 | +13.5% |
| Amounts payable after more than one year | 17 | €169,719 | €161,361 | -€8,358 | -4.9% |
| Financial debts | 170/4 | €169,719 | €161,361 | -€8,358 | -4.9% |
| Amounts payable within one year | 42/48 | €53,224 | €91,569 | +€38,345 | +72.0% |
| Current portion of amounts payable after more than one year | 42 | €31,384 | €52,432 | +€21,048 | +67.1% |
| Trade debts | 44 | €12,074 | €38,870 | +€26,797 | +222% |
| Suppliers | 440/4 | €12,074 | €38,870 | +€26,797 | +222% |
| Taxes, remuneration and social security | 45 | €7,462 | €0 | -€7,462 | -100% |
| Taxes | 450/3 | €343 | €0 | -€343 | -100% |
| Remuneration and social security | 454/9 | €7,119 | €0 | -€7,119 | -100% |
| Other amounts payable | 47/48 | €2,305 | €267 | -€2,038 | -88.4% |
| Remuneration, social security and pensions | 62 | €57,659 | €53,303 | -€4,357 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,316 | €68,785 | -€2,531 | -3.5% |
| Other operating charges | 640/8 | €688 | €1,548 | +€860 | +125% |
| Gross operating margin | 9900 | €167,548 | €152,332 | -€15,216 | -9.1% |
| Operating profit (loss) | 9901 | €37,884 | €28,696 | -€9,188 | -24.3% |
| Financial income | 75/76B | €1 | €1 | -€1 | -49.5% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -49.5% |
| Financial charges | 65/66B | €9,018 | €7,385 | -€1,633 | -18.1% |
| Recurring financial charges | 65 | €9,018 | €7,385 | -€1,633 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €28,867 | €21,312 | -€7,555 | -26.2% |
| Income taxes | 67/77 | €8,024 | €5,719 | -€2,305 | -28.7% |
| Profit (loss) for the period | 9904 | €20,843 | €15,593 | -€5,250 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,843 | €15,593 | -€5,250 | -25.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.