SPORTZILLA: 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.
SPORTZILLA
Largest movements
- Tangible fixed assets +€176,082
up €176,082 (+51.4%), from €342,384 to €518,466
of which Land and buildings: +€435,581
- Cash -€120,703
down €120,703 (-59.2%), from €203,856 to €83,153
mainly Investment in fixed assets (net) (-€209,791) and Contributions, distributions and other (-€57,746)
- Receivables within one year +€11,579
up €11,579 (+14.0%), from €82,610 to €94,189
of which Other amounts receivable: +€18,556
- Reserves +€69,067
up €69,067 (+25.6%), from €270,027 to €339,094
- Debts after one year -€24,336
down €24,336 (-16.0%), from €152,242 to €127,906
- Other debts +€17,879
up €17,879 (+11.4%), from €156,846 to €174,725
- Trade debts +€15,170
up €15,170 (+87.6%), from €17,316 to €32,486
- Tax, wage and social debts -€8,369
down €8,369 (-11.1%), from €75,398 to €67,029
of which Taxes: -€22,580
- Staff costs +€155,446
up €155,446 (+75.2%), from €206,779 to €362,225
- Gross operating margin +€100,388
up €100,388 (+20.2%), from €496,844 to €597,232
- Taxes -€39,738
down €39,738 (-42.7%), from €92,989 to €53,251
- Depreciation +€23,001
up €23,001 (+215%), from €10,708 to €33,709
- Financial charges +€7,573
up €7,573 (+92.1%), from €8,219 to €15,792
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 | €707,279 | €777,466 | +€70,187 | +9.9% |
| Fixed assets | 21/28 | €412,384 | €588,466 | +€176,082 | +42.7% |
| Tangible fixed assets | 22/27 | €342,384 | €518,466 | +€176,082 | +51.4% |
| Land and buildings | 22 | €58,754 | €494,335 | +€435,581 | +741% |
| Plant, machinery and equipment | 23 | €1,803 | €21,803 | +€20,000 | +1,109% |
| Furniture and vehicles | 24 | €191 | €2,327 | +€2,137 | +1,121% |
| Assets under construction and advance payments | 27 | €281,636 | €0 | -€281,636 | -100% |
| Financial fixed assets | 28 | €70,000 | €70,000 | = | 0.0% |
| Current assets | 29/58 | €294,895 | €189,000 | -€105,895 | -35.9% |
| Amounts receivable within one year | 40/41 | €82,610 | €94,189 | +€11,579 | +14.0% |
| Trade receivables | 40 | €80,085 | €73,107 | -€6,977 | -8.7% |
| Other amounts receivable | 41 | €2,525 | €21,081 | +€18,556 | +735% |
| Cash at bank and in hand | 54/58 | €203,856 | €83,153 | -€120,703 | -59.2% |
| Deferred charges and accrued income | 490/1 | €8,429 | €11,659 | +€3,230 | +38.3% |
| Total equity and liabilities | 10/49 | €707,279 | €777,466 | +€70,187 | +9.9% |
| Equity | 10/15 | €279,242 | €348,309 | +€69,067 | +24.7% |
| Contributions | 10/11 | €9,216 | €9,216 | = | 0.0% |
| Reserves | 13 | €270,027 | €339,094 | +€69,067 | +25.6% |
| Distributable reserves | 133 | €270,027 | €339,094 | +€69,067 | +25.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €428,036 | €429,157 | +€1,120 | +0.3% |
| Amounts payable after more than one year | 17 | €152,242 | €127,906 | -€24,336 | -16.0% |
| Financial debts | 170/4 | €152,242 | €127,906 | -€24,336 | -16.0% |
| Amounts payable within one year | 42/48 | €273,230 | €298,666 | +€25,436 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €23,670 | €24,336 | +€665 | +2.8% |
| Financial debts | 43 | €0 | €91 | +€91 | |
| Credit institutions | 430/8 | €0 | €91 | +€91 | |
| Trade debts | 44 | €17,316 | €32,486 | +€15,170 | +87.6% |
| Suppliers | 440/4 | €17,316 | €32,486 | +€15,170 | +87.6% |
| Taxes, remuneration and social security | 45 | €75,398 | €67,029 | -€8,369 | -11.1% |
| Taxes | 450/3 | €51,615 | €29,035 | -€22,580 | -43.7% |
| Remuneration and social security | 454/9 | €23,783 | €37,995 | +€14,211 | +59.8% |
| Other amounts payable | 47/48 | €156,846 | €174,725 | +€17,879 | +11.4% |
| Accrued charges and deferred income | 492/3 | €2,564 | €2,585 | +€20 | +0.8% |
| Non-recurring operating income | 76A | - | €17,408 | +€17,408 | |
| Remuneration, social security and pensions | 62 | €206,779 | €362,225 | +€155,446 | +75.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,708 | €33,709 | +€23,001 | +215% |
| Other operating charges | 640/8 | €5,344 | €5,646 | +€302 | +5.6% |
| Gross operating margin | 9900 | €496,844 | €597,232 | +€100,388 | +20.2% |
| Operating profit (loss) | 9901 | €274,014 | €195,653 | -€78,361 | -28.6% |
| Financial income | 75/76B | €4,176 | €203 | -€3,974 | -95.1% |
| Recurring financial income | 75 | €80 | €203 | +€123 | +154% |
| Non-recurring financial income | 76B | €4,097 | €0 | -€4,097 | -100% |
| Financial charges | 65/66B | €8,219 | €15,792 | +€7,573 | +92.1% |
| Recurring financial charges | 65 | €8,219 | €15,792 | +€7,573 | +92.1% |
| Profit (loss) for the period before taxes | 9903 | €269,971 | €180,064 | -€89,908 | -33.3% |
| Income taxes | 67/77 | €92,989 | €53,251 | -€39,738 | -42.7% |
| Profit (loss) for the period | 9904 | €176,982 | €126,813 | -€50,170 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €176,982 | €126,813 | -€50,170 | -28.3% |
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 19 October 2026 via checked.be.