TENNISFUN: 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.
TENNISFUN
Largest movements
- Tangible fixed assets -€21,566
down €21,566 (-2.3%), from €940,500 to €918,934
of which Leasing and similar rights: -€16,002
- Reserves +€45,302
up €45,302 (+13.8%), from €328,547 to €373,850
of which Distributable reserves: +€45,302
- Debts after one year -€44,361
down €44,361 (-9.2%), from €483,703 to €439,342
of which Financial debts: -€42,513
- Current portion of long-term debt -€18,886
down €18,886 (-21.4%), from €88,388 to €69,503
- Other debts -€11,151
down €11,151 (-38.3%), from €29,094 to €17,943
- Gross operating margin -€24,199
down €24,199 (-13.5%), from €179,339 to €155,140
- Financial charges -€6,467
down €6,467 (-21.7%), from €29,868 to €23,401
- Taxes -€6,038
down €6,038 (-22.3%), from €27,027 to €20,989
- Depreciation -€2,622
down €2,622 (-5.0%), from €52,688 to €50,066
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 | €967,983 | €941,904 | -€26,079 | -2.7% |
| Fixed assets | 21/28 | €940,500 | €918,934 | -€21,566 | -2.3% |
| Tangible fixed assets | 22/27 | €940,500 | €918,934 | -€21,566 | -2.3% |
| Land and buildings | 22 | €831,074 | €827,817 | -€3,257 | -0.4% |
| Plant, machinery and equipment | 23 | €7,131 | €5,312 | -€1,820 | -25.5% |
| Furniture and vehicles | 24 | €1,463 | €975 | -€488 | -33.4% |
| Leasing and similar rights | 25 | €100,832 | €84,830 | -€16,002 | -15.9% |
| Current assets | 29/58 | €27,483 | €22,971 | -€4,513 | -16.4% |
| Stocks and contracts in progress | 3 | €985 | €2,624 | +€1,639 | +166% |
| Stocks | 30/36 | €985 | €2,624 | +€1,639 | +166% |
| Cash at bank and in hand | 54/58 | €26,498 | €20,347 | -€6,151 | -23.2% |
| Total equity and liabilities | 10/49 | €967,983 | €941,904 | -€26,079 | -2.7% |
| Equity | 10/15 | €347,147 | €392,450 | +€45,302 | +13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €328,547 | €373,850 | +€45,302 | +13.8% |
| Tax-exempt reserves | 132 | €37,314 | €37,314 | = | 0.0% |
| Distributable reserves | 133 | €291,233 | €336,536 | +€45,302 | +15.6% |
| Amounts payable | 17/49 | €620,836 | €549,455 | -€71,381 | -11.5% |
| Amounts payable after more than one year | 17 | €483,703 | €439,342 | -€44,361 | -9.2% |
| Financial debts | 170/4 | €435,404 | €392,891 | -€42,513 | -9.8% |
| Other amounts payable | 178/9 | €48,300 | €46,451 | -€1,848 | -3.8% |
| Amounts payable within one year | 42/48 | €137,133 | €109,395 | -€27,738 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €88,388 | €69,503 | -€18,886 | -21.4% |
| Trade debts | 44 | €6,199 | €12,880 | +€6,682 | +108% |
| Suppliers | 440/4 | €6,199 | €12,880 | +€6,682 | +108% |
| Taxes, remuneration and social security | 45 | €13,452 | €9,069 | -€4,383 | -32.6% |
| Taxes | 450/3 | €13,452 | €9,069 | -€4,383 | -32.6% |
| Other amounts payable | 47/48 | €29,094 | €17,943 | -€11,151 | -38.3% |
| Accrued charges and deferred income | 492/3 | - | €718 | +€718 | |
| Remuneration, social security and pensions | 62 | €25 | - | -€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,688 | €50,066 | -€2,622 | -5.0% |
| Other operating charges | 640/8 | €15,339 | €16,515 | +€1,176 | +7.7% |
| Gross operating margin | 9900 | €179,339 | €155,140 | -€24,199 | -13.5% |
| Operating profit (loss) | 9901 | €111,286 | €88,559 | -€22,727 | -20.4% |
| Financial income | 75/76B | €843 | €1,134 | +€291 | +34.5% |
| Recurring financial income | 75 | €26 | €49 | +€23 | +90.1% |
| Non-recurring financial income | 76B | €817 | €1,085 | +€268 | +32.8% |
| Financial charges | 65/66B | €29,868 | €23,401 | -€6,467 | -21.7% |
| Recurring financial charges | 65 | €29,868 | €23,401 | -€6,467 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €82,261 | €66,291 | -€15,970 | -19.4% |
| Income taxes | 67/77 | €27,027 | €20,989 | -€6,038 | -22.3% |
| Profit (loss) for the period | 9904 | €55,234 | €45,302 | -€9,931 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,234 | €45,302 | -€9,931 | -18.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.