TOP N-SOCCER: what changed
TOP N-SOCCER
Largest movements
- Cash -€43,399
down €43,399 (-95.0%), from €45,699 to €2,299
mainly Tax, wage and social debts (-€30,353) and Net result for the year (-€28,915)
- Receivables within one year +€1,300
up €1,300 (+241%), from €540 to €1,840
of which Trade receivables: +€1,300
- Tangible fixed assets -€1,212
down €1,212 (-42.7%), from €2,839 to €1,627
- Tax, wage and social debts -€30,353
down €30,353 (-89.4%), from €33,935 to €3,582
of which Taxes: -€27,068
- Reserves -€29,748
down €29,748 (-44.6%), from €66,680 to €36,932
- Other debts +€18,550
up €18,550 (+652%), from €2,843 to €21,394
- Trade debts -€1,761
down €1,761 (-59.3%), from €2,969 to €1,208
- Gross operating margin -€62,242
down €62,242, from €35,190 to -€27,053
- Taxes -€9,460
no longer reported in 2025 (was €9,460)
- Other operating charges -€1,215
down €1,215 (-72.5%), from €1,676 to €462
- Depreciation +€397
up €397 (+48.7%), from €815 to €1,212
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 | €108,428 | €65,116 | -€43,311 | -39.9% |
| Fixed assets | 21/28 | €2,839 | €1,627 | -€1,212 | -42.7% |
| Tangible fixed assets | 22/27 | €2,839 | €1,627 | -€1,212 | -42.7% |
| Furniture and vehicles | 24 | €2,839 | €1,627 | -€1,212 | -42.7% |
| Current assets | 29/58 | €105,589 | €63,490 | -€42,099 | -39.9% |
| Amounts receivable within one year | 40/41 | €540 | €1,840 | +€1,300 | +241% |
| Trade receivables | 40 | - | €1,300 | +€1,300 | |
| Other amounts receivable | 41 | €540 | €540 | = | 0.0% |
| Current investments | 50/53 | €44,850 | €44,850 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,699 | €2,299 | -€43,399 | -95.0% |
| Deferred charges and accrued income | 490/1 | €14,500 | €14,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €108,428 | €65,116 | -€43,311 | -39.9% |
| Equity | 10/15 | €68,680 | €38,932 | -€29,748 | -43.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €66,680 | €36,932 | -€29,748 | -44.6% |
| Distributable reserves | 133 | €66,680 | €36,932 | -€29,748 | -44.6% |
| Amounts payable | 17/49 | €39,748 | €26,184 | -€13,563 | -34.1% |
| Amounts payable within one year | 42/48 | €39,748 | €26,184 | -€13,563 | -34.1% |
| Trade debts | 44 | €2,969 | €1,208 | -€1,761 | -59.3% |
| Suppliers | 440/4 | €2,969 | €1,208 | -€1,761 | -59.3% |
| Taxes, remuneration and social security | 45 | €33,935 | €3,582 | -€30,353 | -89.4% |
| Taxes | 450/3 | €30,650 | €3,582 | -€27,068 | -88.3% |
| Remuneration and social security | 454/9 | €3,285 | - | -€3,285 | |
| Other amounts payable | 47/48 | €2,843 | €21,394 | +€18,550 | +652% |
| Non-recurring operating income | 76A | €3,860 | - | -€3,860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €815 | €1,212 | +€397 | +48.7% |
| Other operating charges | 640/8 | €1,676 | €462 | -€1,215 | -72.5% |
| Non-recurring operating charges | 66A | €1,523 | - | -€1,523 | |
| Gross operating margin | 9900 | €35,190 | -€27,053 | -€62,242 | |
| Operating profit (loss) | 9901 | €31,175 | -€28,727 | -€59,902 | |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €208 | €211 | +€3 | +1.4% |
| Recurring financial charges | 65 | €208 | €211 | +€3 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €30,967 | -€28,915 | -€59,882 | |
| Income taxes | 67/77 | €9,460 | - | -€9,460 | |
| Profit (loss) for the period | 9904 | €21,507 | -€28,915 | -€50,422 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,507 | -€28,915 | -€50,422 |
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 7 November 2026 via checked.be.