SPORTUS: what changed
SPORTUS
Largest movements
- Tangible fixed assets +€75,875
up €75,875 (+19.8%), from €383,040 to €458,915
of which Land and buildings: +€92,504
- Cash -€5,931
down €5,931 (-25.8%), from €22,945 to €17,014
mainly Investment in fixed assets (net) (-€132,010) and Current portion of long-term debt (-€18,298)
- Debts after one year +€69,719
up €69,719 (+25.3%), from €275,207 to €344,926
- Other debts +€28,128
up €28,128 (+95.2%), from €29,545 to €57,673
- Current portion of long-term debt -€18,298
down €18,298 (-41.1%), from €44,556 to €26,258
- Tax, wage and social debts -€7,357
down €7,357 (-70.1%), from €10,488 to €3,131
of which Taxes: -€8,108
- Trade debts +€5,057
up €5,057 (+95.9%), from €5,274 to €10,331
- Financial income -€20,023
down €20,023 (-99.5%), from €20,130 to €107
of which Non-recurring financial income: -€20,067
- Depreciation +€15,667
up €15,667 (+38.7%), from €40,467 to €56,134
- Taxes -€8,986
down €8,986, from €8,211 to -€775
- Financial charges -€720
down €720 (-6.5%), from €11,034 to €10,314
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 | €414,406 | €488,013 | +€73,607 | +17.8% |
| Fixed assets | 21/28 | €384,252 | €460,128 | +€75,876 | +19.7% |
| Tangible fixed assets | 22/27 | €383,040 | €458,915 | +€75,875 | +19.8% |
| Land and buildings | 22 | €316,744 | €409,248 | +€92,504 | +29.2% |
| Plant, machinery and equipment | 23 | €14,901 | €8,994 | -€5,907 | -39.6% |
| Furniture and vehicles | 24 | €51,395 | €40,673 | -€10,722 | -20.9% |
| Financial fixed assets | 28 | €1,212 | €1,212 | +€0 | 0.0% |
| Current assets | 29/58 | €30,154 | €27,886 | -€2,268 | -7.5% |
| Amounts receivable within one year | 40/41 | €7,037 | €10,871 | +€3,834 | +54.5% |
| Trade receivables | 40 | €7,037 | €6,087 | -€950 | -13.5% |
| Other amounts receivable | 41 | - | €4,784 | +€4,784 | |
| Cash at bank and in hand | 54/58 | €22,945 | €17,014 | -€5,931 | -25.8% |
| Deferred charges and accrued income | 490/1 | €172 | - | -€172 | |
| Total equity and liabilities | 10/49 | €414,406 | €488,013 | +€73,607 | +17.8% |
| Equity | 10/15 | €49,053 | €45,038 | -€4,015 | -8.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,505 | €34,505 | -€0 | 0.0% |
| Distributable reserves | 133 | €34,505 | €34,505 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €8,348 | €4,333 | -€4,015 | -48.1% |
| Amounts payable | 17/49 | €365,353 | €442,976 | +€77,623 | +21.2% |
| Amounts payable after more than one year | 17 | €275,207 | €344,926 | +€69,719 | +25.3% |
| Financial debts | 170/4 | €275,207 | €344,926 | +€69,719 | +25.3% |
| Amounts payable within one year | 42/48 | €90,146 | €98,049 | +€7,903 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €44,556 | €26,258 | -€18,298 | -41.1% |
| Financial debts | 43 | €283 | €655 | +€372 | +131% |
| Credit institutions | 430/8 | €283 | €655 | +€372 | +131% |
| Trade debts | 44 | €5,274 | €10,331 | +€5,057 | +95.9% |
| Suppliers | 440/4 | €5,274 | €10,331 | +€5,057 | +95.9% |
| Taxes, remuneration and social security | 45 | €10,488 | €3,131 | -€7,357 | -70.1% |
| Taxes | 450/3 | €10,488 | €2,380 | -€8,108 | -77.3% |
| Remuneration and social security | 454/9 | - | €752 | +€752 | |
| Other amounts payable | 47/48 | €29,545 | €57,673 | +€28,128 | +95.2% |
| Non-recurring operating income | 76A | €20,067 | - | -€20,067 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,467 | €56,134 | +€15,667 | +38.7% |
| Other operating charges | 640/8 | €5,467 | €5,177 | -€290 | -5.3% |
| Gross operating margin | 9900 | €66,926 | €66,728 | -€198 | -0.3% |
| Operating profit (loss) | 9901 | €20,992 | €5,417 | -€15,575 | -74.2% |
| Financial income | 75/76B | €20,130 | €107 | -€20,023 | -99.5% |
| Recurring financial income | 75 | €63 | €107 | +€44 | +69.2% |
| Non-recurring financial income | 76B | €20,067 | - | -€20,067 | |
| Financial charges | 65/66B | €11,034 | €10,314 | -€720 | -6.5% |
| Recurring financial charges | 65 | €11,034 | €10,314 | -€720 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €30,088 | -€4,790 | -€34,878 | |
| Income taxes | 67/77 | €8,211 | -€775 | -€8,986 | |
| Profit (loss) for the period | 9904 | €21,877 | -€4,015 | -€25,892 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,877 | -€4,015 | -€25,892 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.