Tomson Sport: what changed
What changed
Tomson Sport
NACE 85.510, Sports and recreation education
filed annual accounts (NBB)
Net result for the year
€5,137
2024 · -€239,320+€244,457
Equity
-€97,532
2024 · -€102,669+€5,137
Cash
€97,430
2024 · €102,445-€5,016
Balance sheet total
€634,843
2024 · €612,347+€22,497
Largest movements
Assets
- Receivables within one year +€83,529
up €83,529 (+184%), from €45,425 to €128,954
of which Trade receivables: +€51,731
- Tangible fixed assets -€55,416
down €55,416 (-12.2%), from €454,434 to €399,017
of which Land and buildings: -€52,897
Equity and liabilities
- Trade debts +€113,031
up €113,031 (+51.7%), from €218,730 to €331,761
- Debts after one year -€52,567
down €52,567 (-21.6%), from €243,387 to €190,820
- Accrued charges and deferred income -€49,612
down €49,612 (-24.8%), from €200,137 to €150,525
Income statement
- Gross operating margin +€270,842
up €270,842, from -€164,634 to €106,208
- Staff costs +€37,931
new in 2025: €37,931
- Financial charges -€10,392
down €10,392 (-62.4%), from €16,667 to €6,275
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.
Result 2024
-€239,320
Gross operating margin
+€270,842
Staff costs
-€37,931
Depreciation
+€141
Other operating charges
+€650
Financial income
+€28
Financial charges
+€10,392
Taxes
+€336
Result 2025
€5,137
raises the resultlowers the result
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.
From operations
+€46,105
Investment
+€600
Financing
-€51,720
Cash 2024
€102,445
From operations (derived)
+€46,105
Net result for the year
+€5,137
Depreciation
+€55,416
Receivables within one year
-€83,529
Trade debts
+€113,031
Tax, wage and social debts
+€4,622
Other debts
+€1,040
Accrued charges and deferred income
-€49,612
Investment (derived)
+€600
Investment in fixed assets (net)
+€600
Financing
-€51,720
Debts after one year
-€52,567
Current portion of long-term debt
+€847
Cash 2025
€97,430
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €612,347 | €634,843 | +€22,497 | +3.7% |
| Fixed assets | 21/28 | €464,476 | €408,460 | -€56,016 | -12.1% |
| Tangible fixed assets | 22/27 | €454,434 | €399,017 | -€55,416 | -12.2% |
| Land and buildings | 22 | €451,541 | €398,645 | -€52,897 | -11.7% |
| Plant, machinery and equipment | 23 | €2,348 | €254 | -€2,094 | -89.2% |
| Furniture and vehicles | 24 | €545 | €119 | -€426 | -78.1% |
| Financial fixed assets | 28 | €10,043 | €9,443 | -€600 | -6.0% |
| Current assets | 29/58 | €147,871 | €226,384 | +€78,513 | +53.1% |
| Amounts receivable within one year | 40/41 | €45,425 | €128,954 | +€83,529 | +184% |
| Trade receivables | 40 | €37,552 | €89,283 | +€51,731 | +138% |
| Other amounts receivable | 41 | €7,873 | €39,671 | +€31,797 | +404% |
| Cash at bank and in hand | 54/58 | €102,445 | €97,430 | -€5,016 | -4.9% |
| Total equity and liabilities | 10/49 | €612,347 | €634,843 | +€22,497 | +3.7% |
| Equity | 10/15 | -€102,669 | -€97,532 | +€5,137 | +5.0% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €56,550 | €56,550 | = | 0.0% |
| Distributable reserves | 133 | €56,550 | €56,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€239,219 | -€234,082 | +€5,137 | +2.1% |
| Amounts payable | 17/49 | €715,015 | €732,375 | +€17,360 | +2.4% |
| Amounts payable after more than one year | 17 | €243,387 | €190,820 | -€52,567 | -21.6% |
| Financial debts | 170/4 | €243,387 | €190,820 | -€52,567 | -21.6% |
| Amounts payable within one year | 42/48 | €271,491 | €391,031 | +€119,539 | +44.0% |
| Current portion of amounts payable after more than one year | 42 | €51,720 | €52,567 | +€847 | +1.6% |
| Trade debts | 44 | €218,730 | €331,761 | +€113,031 | +51.7% |
| Suppliers | 440/4 | €218,730 | €331,761 | +€113,031 | +51.7% |
| Taxes, remuneration and social security | 45 | €336 | €4,958 | +€4,622 | +1,378% |
| Taxes | 450/3 | €336 | €0 | -€336 | -100% |
| Remuneration and social security | 454/9 | - | €4,958 | +€4,958 | |
| Other amounts payable | 47/48 | €705 | €1,745 | +€1,040 | +147% |
| Accrued charges and deferred income | 492/3 | €200,137 | €150,525 | -€49,612 | -24.8% |
| Remuneration, social security and pensions | 62 | - | €37,931 | +€37,931 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,557 | €55,416 | -€141 | -0.3% |
| Other operating charges | 640/8 | €2,131 | €1,482 | -€650 | -30.5% |
| Gross operating margin | 9900 | -€164,634 | €106,208 | +€270,842 | |
| Operating profit (loss) | 9901 | -€222,322 | €11,379 | +€233,701 | |
| Financial income | 75/76B | €5 | €33 | +€28 | +602% |
| Recurring financial income | 75 | €5 | €33 | +€28 | +602% |
| Financial charges | 65/66B | €16,667 | €6,275 | -€10,392 | -62.4% |
| Recurring financial charges | 65 | €16,667 | €6,275 | -€10,392 | -62.4% |
| Profit (loss) for the period before taxes | 9903 | -€238,985 | €5,137 | +€244,121 | |
| Income taxes | 67/77 | €336 | €0 | -€336 | -100% |
| Profit (loss) for the period | 9904 | -€239,320 | €5,137 | +€244,457 | |
| Profit (loss) for the period to be appropriated | 9905 | -€239,320 | €5,137 | +€244,457 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.