Sportycon: 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.
Sportycon
Largest movements
- Receivables within one year +€45,209
up €45,209 (+215%), from €21,060 to €66,270
of which Other amounts receivable: +€27,689
- Cash -€21,884
down €21,884 (-97.6%), from €22,418 to €534
mainly Receivables within one year (-€45,209) and Trade debts (-€2,939)
- Reserves +€10,834
up €10,834 (+48.8%), from €22,210 to €33,043
- Other debts +€8,000
new in 2025: €8,000
- Tax, wage and social debts +€7,253
up €7,253 (+52.7%), from €13,763 to €21,016
of which Taxes: +€3,634
- Trade debts -€2,939
down €2,939 (-98.0%), from €3,001 to €61
- Other operating charges -€3,623
down €3,623 (-15.8%), from €22,998 to €19,375
- Taxes +€1,487
up €1,487 (+52.5%), from €2,831 to €4,318
- Gross operating margin +€1,071
up €1,071 (+3.3%), from €32,090 to €33,161
- Financial income +€718
up €718 (+80.3%), from €894 to €1,612
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 | €44,077 | €67,225 | +€23,148 | +52.5% |
| Fixed assets | 21/28 | €539 | €355 | -€184 | -34.1% |
| Tangible fixed assets | 22/27 | €539 | €355 | -€184 | -34.1% |
| Furniture and vehicles | 24 | €539 | €355 | -€184 | -34.1% |
| Current assets | 29/58 | €43,539 | €66,870 | +€23,331 | +53.6% |
| Amounts receivable within one year | 40/41 | €21,060 | €66,270 | +€45,209 | +215% |
| Trade receivables | 40 | - | €17,520 | +€17,520 | |
| Other amounts receivable | 41 | €21,060 | €48,750 | +€27,689 | +131% |
| Cash at bank and in hand | 54/58 | €22,418 | €534 | -€21,884 | -97.6% |
| Deferred charges and accrued income | 490/1 | €60 | €66 | +€6 | +9.7% |
| Total equity and liabilities | 10/49 | €44,077 | €67,225 | +€23,148 | +52.5% |
| Equity | 10/15 | €27,314 | €38,147 | +€10,834 | +39.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €22,210 | €33,043 | +€10,834 | +48.8% |
| Distributable reserves | 133 | €22,210 | €33,043 | +€10,834 | +48.8% |
| Profit (loss) carried forward | 14 | €104 | €104 | = | 0.0% |
| Amounts payable | 17/49 | €16,764 | €29,078 | +€12,314 | +73.5% |
| Amounts payable within one year | 42/48 | €16,764 | €29,078 | +€12,314 | +73.5% |
| Trade debts | 44 | €3,001 | €61 | -€2,939 | -98.0% |
| Suppliers | 440/4 | €3,001 | €61 | -€2,939 | -98.0% |
| Taxes, remuneration and social security | 45 | €13,763 | €21,016 | +€7,253 | +52.7% |
| Taxes | 450/3 | €13,763 | €17,396 | +€3,634 | +26.4% |
| Remuneration and social security | 454/9 | - | €3,620 | +€3,620 | |
| Other amounts payable | 47/48 | - | €8,000 | +€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €184 | €184 | = | 0.0% |
| Other operating charges | 640/8 | €22,998 | €19,375 | -€3,623 | -15.8% |
| Gross operating margin | 9900 | €32,090 | €33,161 | +€1,071 | +3.3% |
| Operating profit (loss) | 9901 | €8,909 | €13,602 | +€4,694 | +52.7% |
| Financial income | 75/76B | €894 | €1,612 | +€718 | +80.3% |
| Recurring financial income | 75 | €894 | €1,612 | +€718 | +80.3% |
| Financial charges | 65/66B | €45 | €63 | +€18 | +39.9% |
| Recurring financial charges | 65 | €45 | €63 | +€18 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | €9,758 | €15,152 | +€5,394 | +55.3% |
| Income taxes | 67/77 | €2,831 | €4,318 | +€1,487 | +52.5% |
| Profit (loss) for the period | 9904 | €6,927 | €10,834 | +€3,907 | +56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,927 | €10,834 | +€3,907 | +56.4% |
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 21 October 2026 via checked.be.