TENNISGALERIJ: what changed
TENNISGALERIJ
Largest movements
- Cash +€16,552
up €16,552 (+8.0%), from €205,806 to €222,358
mainly Depreciation (+€15,754) and Net result for the year (+€9,115)
- Tangible fixed assets -€15,714
down €15,714 (-27.4%), from €57,267 to €41,553
of which Furniture and vehicles: -€15,629
- Receivables within one year +€10,550
up €10,550 (+826%), from €1,278 to €11,828
of which Other amounts receivable: +€11,246
- Stocks and contracts -€5,330
down €5,330 (-6.9%), from €76,967 to €71,637
- Deferred charges and accrued income -€5,134
down €5,134 (-33.6%), from €15,299 to €10,165
- Other debts -€12,931
down €12,931 (-8.4%), from €153,531 to €140,600
- Reserves +€9,115
up €9,115 (+6.8%), from €134,917 to €144,032
of which Distributable reserves: +€9,115
- Trade debts +€4,931
up €4,931 (+113%), from €4,381 to €9,313
- Gross operating margin -€28,041
down €28,041 (-21.2%), from €132,218 to €104,177
- Taxes -€5,435
down €5,435 (-52.8%), from €10,285 to €4,850
- Staff costs +€5,050
up €5,050 (+9.1%), from €55,616 to €60,666
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 | €356,824 | €357,709 | +€885 | +0.2% |
| Fixed assets | 21/28 | €57,474 | €41,721 | -€15,754 | -27.4% |
| Intangible fixed assets | 21 | €40 | €0 | -€40 | -100% |
| Tangible fixed assets | 22/27 | €57,267 | €41,553 | -€15,714 | -27.4% |
| Plant, machinery and equipment | 23 | €85 | €0 | -€85 | -100% |
| Furniture and vehicles | 24 | €57,182 | €41,553 | -€15,629 | -27.3% |
| Financial fixed assets | 28 | €167 | €167 | = | 0.0% |
| Current assets | 29/58 | €299,350 | €315,988 | +€16,639 | +5.6% |
| Stocks and contracts in progress | 3 | €76,967 | €71,637 | -€5,330 | -6.9% |
| Stocks | 30/36 | €76,967 | €71,637 | -€5,330 | -6.9% |
| Amounts receivable within one year | 40/41 | €1,278 | €11,828 | +€10,550 | +826% |
| Trade receivables | 40 | €1,278 | €582 | -€696 | -54.4% |
| Other amounts receivable | 41 | - | €11,246 | +€11,246 | |
| Cash at bank and in hand | 54/58 | €205,806 | €222,358 | +€16,552 | +8.0% |
| Deferred charges and accrued income | 490/1 | €15,299 | €10,165 | -€5,134 | -33.6% |
| Total equity and liabilities | 10/49 | €356,824 | €357,709 | +€885 | +0.2% |
| Equity | 10/15 | €153,509 | €162,624 | +€9,115 | +5.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €134,917 | €144,032 | +€9,115 | +6.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €134,917 | €144,032 | +€9,115 | +6.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €203,315 | €195,085 | -€8,230 | -4.0% |
| Amounts payable within one year | 42/48 | €190,432 | €185,203 | -€5,229 | -2.7% |
| Trade debts | 44 | €4,381 | €9,313 | +€4,931 | +113% |
| Suppliers | 440/4 | €4,381 | €9,313 | +€4,931 | +113% |
| Taxes, remuneration and social security | 45 | €32,520 | €35,290 | +€2,770 | +8.5% |
| Taxes | 450/3 | €27,056 | €22,343 | -€4,713 | -17.4% |
| Remuneration and social security | 454/9 | €5,463 | €12,947 | +€7,484 | +137% |
| Other amounts payable | 47/48 | €153,531 | €140,600 | -€12,931 | -8.4% |
| Accrued charges and deferred income | 492/3 | €12,883 | €9,882 | -€3,001 | -23.3% |
| Non-recurring operating income | 76A | €1,828 | €0 | -€1,828 | -100% |
| Remuneration, social security and pensions | 62 | €55,616 | €60,666 | +€5,050 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,839 | €15,754 | +€915 | +6.2% |
| Other operating charges | 640/8 | €1,645 | €1,573 | -€72 | -4.4% |
| Gross operating margin | 9900 | €132,218 | €104,177 | -€28,041 | -21.2% |
| Operating profit (loss) | 9901 | €60,118 | €26,184 | -€33,934 | -56.4% |
| Financial income | 75/76B | €1,686 | €793 | -€893 | -53.0% |
| Recurring financial income | 75 | €1,686 | €793 | -€893 | -53.0% |
| Financial charges | 65/66B | €14,067 | €13,012 | -€1,055 | -7.5% |
| Recurring financial charges | 65 | €14,067 | €13,012 | -€1,055 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €47,737 | €13,965 | -€33,771 | -70.7% |
| Income taxes | 67/77 | €10,285 | €4,850 | -€5,435 | -52.8% |
| Profit (loss) for the period | 9904 | €37,452 | €9,115 | -€28,336 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,452 | €9,115 | -€28,336 | -75.7% |
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.