TENNISSIMMO: 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.
TENNISSIMMO
Largest movements
- Tangible fixed assets -€9,312
down €9,312 (-8.8%), from €105,327 to €96,014
of which Land and buildings: -€8,992
- Deferred charges and accrued income -€2,910
no longer reported in 2025 (was €2,910)
- Debts after one year -€7,461
down €7,461 (-16.6%), from €44,973 to €37,513
- Trade debts -€5,757
down €5,757 (-92.3%), from €6,237 to €480
- Gross operating margin -€3,931
down €3,931 (-17.4%), from €22,574 to €18,643
- Depreciation -€1,750
down €1,750 (-12.5%), from €13,947 to €12,197
- Other operating charges -€485
down €485 (-8.0%), from €6,041 to €5,556
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 | €193,682 | €180,618 | -€13,064 | -6.7% |
| Fixed assets | 21/28 | €105,327 | €96,014 | -€9,312 | -8.8% |
| Tangible fixed assets | 22/27 | €105,327 | €96,014 | -€9,312 | -8.8% |
| Land and buildings | 22 | €104,530 | €95,539 | -€8,992 | -8.6% |
| Plant, machinery and equipment | 23 | - | €476 | +€476 | |
| Furniture and vehicles | 24 | €796 | - | -€796 | |
| Current assets | 29/58 | €88,355 | €84,603 | -€3,752 | -4.2% |
| Amounts receivable within one year | 40/41 | €666 | €404 | -€262 | -39.3% |
| Trade receivables | 40 | €666 | €238 | -€429 | -64.4% |
| Other amounts receivable | 41 | €0 | €167 | +€167 | |
| Cash at bank and in hand | 54/58 | €84,779 | €84,199 | -€580 | -0.7% |
| Deferred charges and accrued income | 490/1 | €2,910 | - | -€2,910 | |
| Total equity and liabilities | 10/49 | €193,682 | €180,618 | -€13,064 | -6.7% |
| Equity | 10/15 | €134,947 | €135,165 | +€217 | +0.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €73,447 | €73,665 | +€217 | +0.3% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €67,297 | €67,515 | +€217 | +0.3% |
| Amounts payable | 17/49 | €58,735 | €45,453 | -€13,281 | -22.6% |
| Amounts payable after more than one year | 17 | €44,973 | €37,513 | -€7,461 | -16.6% |
| Financial debts | 170/4 | €44,973 | €37,513 | -€7,461 | -16.6% |
| Amounts payable within one year | 42/48 | €13,761 | €7,941 | -€5,821 | -42.3% |
| Current portion of amounts payable after more than one year | 42 | €7,361 | €7,461 | +€100 | +1.4% |
| Trade debts | 44 | €6,237 | €480 | -€5,757 | -92.3% |
| Suppliers | 440/4 | €6,237 | €480 | -€5,757 | -92.3% |
| Taxes, remuneration and social security | 45 | €163 | - | -€163 | |
| Taxes | 450/3 | €163 | - | -€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,947 | €12,197 | -€1,750 | -12.5% |
| Other operating charges | 640/8 | €6,041 | €5,556 | -€485 | -8.0% |
| Gross operating margin | 9900 | €22,574 | €18,643 | -€3,931 | -17.4% |
| Operating profit (loss) | 9901 | €2,586 | €889 | -€1,696 | -65.6% |
| Financial income | 75/76B | €74 | €243 | +€168 | +227% |
| Recurring financial income | 75 | €74 | €243 | +€168 | +227% |
| Financial charges | 65/66B | €953 | €915 | -€38 | -4.0% |
| Recurring financial charges | 65 | €953 | €915 | -€38 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €1,707 | €217 | -€1,490 | -87.3% |
| Profit (loss) for the period | 9904 | €1,707 | €217 | -€1,490 | -87.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,707 | €217 | -€1,490 | -87.3% |
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 25 October 2026 via checked.be.