Tennis Park: 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.
Tennis Park
Largest movements
- Tangible fixed assets -€9,973
down €9,973 (-18.4%), from €54,224 to €44,251
of which Land and buildings: -€7,661
- Cash +€5,401
up €5,401 (+12,356%), from €44 to €5,444
mainly Depreciation (+€9,973) and Net result for the year (+€3,426)
- Deferred charges and accrued income +€2,613
up €2,613 (+74.8%), from €3,493 to €6,105
- Short-term financial debts -€6,000
down €6,000 (-26.1%), from €23,000 to €17,000
- Profit (loss) carried forward +€3,426
up €3,426 (+8.5%), from -€40,120 to -€36,694
- Trade debts +€686
up €686 (+49.0%), from €1,401 to €2,087
- Gross operating margin +€1,420
up €1,420 (+9.9%), from €14,347 to €15,767
- Depreciation -€899
down €899 (-8.3%), from €10,872 to €9,973
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 | €57,760 | €55,801 | -€1,960 | -3.4% |
| Fixed assets | 21/28 | €54,224 | €44,251 | -€9,973 | -18.4% |
| Tangible fixed assets | 22/27 | €54,224 | €44,251 | -€9,973 | -18.4% |
| Land and buildings | 22 | €42,197 | €34,537 | -€7,661 | -18.2% |
| Plant, machinery and equipment | 23 | €12,026 | €9,714 | -€2,312 | -19.2% |
| Current assets | 29/58 | €3,536 | €11,550 | +€8,013 | +227% |
| Cash at bank and in hand | 54/58 | €44 | €5,444 | +€5,401 | +12,356% |
| Deferred charges and accrued income | 490/1 | €3,493 | €6,105 | +€2,613 | +74.8% |
| Total equity and liabilities | 10/49 | €57,760 | €55,801 | -€1,960 | -3.4% |
| Equity | 10/15 | €33,139 | €36,565 | +€3,426 | +10.3% |
| Contributions | 10/11 | €63,239 | €63,239 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,239 | €1,239 | = | 0.0% |
| Share premium | 1100/10 | €1,239 | €1,239 | = | 0.0% |
| Reserves | 13 | €10,019 | €10,019 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €6,920 | €6,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,120 | -€36,694 | +€3,426 | +8.5% |
| Amounts payable | 17/49 | €24,622 | €19,236 | -€5,386 | -21.9% |
| Amounts payable within one year | 42/48 | €24,401 | €19,087 | -€5,314 | -21.8% |
| Financial debts | 43 | €23,000 | €17,000 | -€6,000 | -26.1% |
| Other loans | 439 | €23,000 | €17,000 | -€6,000 | -26.1% |
| Trade debts | 44 | €1,401 | €2,087 | +€686 | +49.0% |
| Suppliers | 440/4 | €1,401 | €2,087 | +€686 | +49.0% |
| Accrued charges and deferred income | 492/3 | €221 | €149 | -€71 | -32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,872 | €9,973 | -€899 | -8.3% |
| Other operating charges | 640/8 | €2,060 | €2,123 | +€63 | +3.1% |
| Gross operating margin | 9900 | €14,347 | €15,767 | +€1,420 | +9.9% |
| Operating profit (loss) | 9901 | €1,415 | €3,671 | +€2,256 | +159% |
| Financial income | 75/76B | €4 | €5 | +€2 | +46.2% |
| Recurring financial income | 75 | €4 | €5 | +€2 | +46.2% |
| Financial charges | 65/66B | €234 | €249 | +€15 | +6.3% |
| Recurring financial charges | 65 | €234 | €249 | +€15 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €1,185 | €3,428 | +€2,243 | +189% |
| Income taxes | 67/77 | €1 | €2 | +€1 | +46.4% |
| Profit (loss) for the period | 9904 | €1,184 | €3,426 | +€2,242 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €1,184 | €3,426 | +€2,242 | +189% |
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 28 October 2026 via checked.be.