TOPSPORTCAFÉ: 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.
TOPSPORTCAFÉ
Largest movements
- Cash -€60,497
down €60,497 (-90.6%), from €66,747 to €6,250
mainly Receivables within one year (-€30,406) and Net result for the year (-€29,282)
- Receivables within one year +€30,406
up €30,406 (+2,340%), from €1,300 to €31,705
of which Other amounts receivable: +€28,063
- Tangible fixed assets -€3,786
down €3,786 (-27.0%), from €14,019 to €10,233
- Deferred charges and accrued income -€1,987
down €1,987 (-69.2%), from €2,869 to €883
- Profit (loss) carried forward -€29,282
new in 2025: -€29,282
- Tax, wage and social debts -€13,799
down €13,799 (-37.1%), from €37,163 to €23,364
- Trade debts +€7,543
up €7,543 (+52.6%), from €14,338 to €21,881
- Gross operating margin -€102,888
down €102,888, from €82,666 to -€20,222
- Taxes -€19,812
down €19,812 (-99.5%), from €19,904 to €92
- Financial charges -€2,823
down €2,823 (-50.2%), from €5,621 to €2,798
- Other operating charges -€1,066
down €1,066 (-31.2%), from €3,415 to €2,348
- Financial income +€1,048
new in 2025: €1,048
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 | €102,993 | €66,819 | -€36,174 | -35.1% |
| Fixed assets | 21/28 | €14,019 | €10,233 | -€3,786 | -27.0% |
| Tangible fixed assets | 22/27 | €14,019 | €10,233 | -€3,786 | -27.0% |
| Plant, machinery and equipment | 23 | €14,019 | €10,233 | -€3,786 | -27.0% |
| Current assets | 29/58 | €88,974 | €56,586 | -€32,388 | -36.4% |
| Stocks and contracts in progress | 3 | €18,058 | €17,747 | -€311 | -1.7% |
| Stocks | 30/36 | €18,058 | €17,747 | -€311 | -1.7% |
| Amounts receivable within one year | 40/41 | €1,300 | €31,705 | +€30,406 | +2,340% |
| Trade receivables | 40 | €658 | €3,000 | +€2,342 | +356% |
| Other amounts receivable | 41 | €642 | €28,705 | +€28,063 | +4,371% |
| Cash at bank and in hand | 54/58 | €66,747 | €6,250 | -€60,497 | -90.6% |
| Deferred charges and accrued income | 490/1 | €2,869 | €883 | -€1,987 | -69.2% |
| Total equity and liabilities | 10/49 | €102,993 | €66,819 | -€36,174 | -35.1% |
| Equity | 10/15 | €50,856 | €21,574 | -€29,282 | -57.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €48,856 | €48,856 | = | 0.0% |
| Distributable reserves | 133 | €48,856 | €48,856 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€29,282 | -€29,282 | |
| Amounts payable | 17/49 | €52,137 | €45,245 | -€6,892 | -13.2% |
| Amounts payable within one year | 42/48 | €51,501 | €45,245 | -€6,256 | -12.1% |
| Trade debts | 44 | €14,338 | €21,881 | +€7,543 | +52.6% |
| Suppliers | 440/4 | €14,338 | €21,881 | +€7,543 | +52.6% |
| Taxes, remuneration and social security | 45 | €37,163 | €23,364 | -€13,799 | -37.1% |
| Taxes | 450/3 | €37,163 | €23,364 | -€13,799 | -37.1% |
| Accrued charges and deferred income | 492/3 | €636 | €0 | -€636 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,871 | €4,871 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,415 | €2,348 | -€1,066 | -31.2% |
| Gross operating margin | 9900 | €82,666 | -€20,222 | -€102,888 | |
| Operating profit (loss) | 9901 | €74,381 | -€27,441 | -€101,821 | |
| Financial income | 75/76B | - | €1,048 | +€1,048 | |
| Recurring financial income | 75 | - | €1,048 | +€1,048 | |
| Financial charges | 65/66B | €5,621 | €2,798 | -€2,823 | -50.2% |
| Recurring financial charges | 65 | €5,621 | €2,798 | -€2,823 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | €68,760 | -€29,191 | -€97,951 | |
| Income taxes | 67/77 | €19,904 | €92 | -€19,812 | -99.5% |
| Profit (loss) for the period | 9904 | €48,856 | -€29,282 | -€78,138 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,856 | -€29,282 | -€78,138 |
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 22 October 2026 via checked.be.