Tofsport: 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.
Tofsport
Largest movements
- Cash -€108,136
down €108,136 (-17.3%), from €624,765 to €516,629
mainly Accrued charges and deferred income (-€123,808) and Net result for the year (-€47,601)
- Receivables within one year -€95,967
down €95,967 (-93.3%), from €102,894 to €6,927
of which Other amounts receivable: -€96,300
- Tangible fixed assets +€10,859
up €10,859 (+215%), from €5,048 to €15,907
- Accrued charges and deferred income -€123,808
down €123,808 (-100%), from €123,808 to €0
- Profit (loss) carried forward -€47,601
down €47,601 (-14.3%), from €331,805 to €284,204
- Debts within one year -€27,002
down €27,002 (-14.9%), from €181,681 to €154,679
of which Advances received: -€100,000
- Gross operating margin -€13,722
down €13,722 (-49.7%), from -€27,624 to -€41,346
- Depreciation +€3,564
up €3,564 (+105%), from €3,396 to €6,960
- Financial income +€912
new in 2025: €912
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 | €740,938 | €546,173 | -€194,765 | -26.3% |
| Fixed assets | 21/28 | €6,998 | €17,857 | +€10,859 | +155% |
| Tangible fixed assets | 22/27 | €5,048 | €15,907 | +€10,859 | +215% |
| Plant, machinery and equipment | 23 | €5,048 | €15,907 | +€10,859 | +215% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €733,941 | €528,316 | -€205,624 | -28.0% |
| Amounts receivable within one year | 40/41 | €102,894 | €6,927 | -€95,967 | -93.3% |
| Trade receivables | 40 | €6,594 | €6,927 | +€333 | +5.0% |
| Other amounts receivable | 41 | €96,300 | €0 | -€96,300 | -100% |
| Cash at bank and in hand | 54/58 | €624,765 | €516,629 | -€108,136 | -17.3% |
| Deferred charges and accrued income | 490/1 | €6,281 | €4,760 | -€1,521 | -24.2% |
| Total equity and liabilities | 10/49 | €740,938 | €546,173 | -€194,765 | -26.3% |
| Equity | 10/15 | €435,450 | €391,494 | -€43,955 | -10.1% |
| Contributions | 10/11 | €103,644 | €103,644 | = | 0.0% |
| Capital | 10 | €103,644 | €103,644 | = | 0.0% |
| Profit (loss) carried forward | 14 | €331,805 | €284,204 | -€47,601 | -14.3% |
| Investment grants | 15 | - | €3,646 | +€3,646 | |
| Amounts payable | 17/49 | €305,489 | €154,679 | -€150,810 | -49.4% |
| Amounts payable within one year | 42/48 | €181,681 | €154,679 | -€27,002 | -14.9% |
| Trade debts | 44 | €78,357 | €152,010 | +€73,653 | +94.0% |
| Suppliers | 440/4 | €78,357 | €152,010 | +€73,653 | +94.0% |
| Advances received on contracts in progress | 46 | €100,000 | €0 | -€100,000 | -100% |
| Taxes, remuneration and social security | 45 | €1,493 | €839 | -€655 | -43.8% |
| Taxes | 450/3 | €1,493 | €839 | -€655 | -43.8% |
| Accrued charges and deferred income | 492/3 | €123,808 | €0 | -€123,808 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,396 | €6,960 | +€3,564 | +105% |
| Gross operating margin | 9900 | -€27,624 | -€41,346 | -€13,722 | -49.7% |
| Operating profit (loss) | 9901 | -€31,020 | -€48,305 | -€17,286 | -55.7% |
| Financial income | 75/76B | - | €912 | +€912 | |
| Recurring financial income | 75 | - | €912 | +€912 | |
| Financial charges | 65/66B | €250 | €207 | -€43 | -17.2% |
| Recurring financial charges | 65 | €250 | €207 | -€43 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | -€31,270 | -€47,601 | -€16,331 | -52.2% |
| Profit (loss) for the period | 9904 | -€31,270 | -€47,601 | -€16,331 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,270 | -€47,601 | -€16,331 | -52.2% |
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 29 October 2026 via checked.be.