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Uplifting: 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.

What changed

Uplifting

BE 0745.715.214
NACE 93.110, Operation of sports facilities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€13,909
2024 · -€30,011+€43,921
Equity
€63,478
2024 · €49,569+€13,909
Cash
€30,322
2024 · €6,490+€23,832
Balance sheet total
€219,208
2024 · €203,422+€15,786

Largest movements

2024 to 2025
Assets
  • Cash +€23,832

    up €23,832 (+367.2%), from €6,490 to €30,322

    mainly Depreciation (+€63,610) and Accrued charges and deferred income (+€16,625)

  • Receivables within one year -€9,605

    down €9,605 (-46.7%), from €20,572 to €10,967

    of which Other amounts receivable: -€10,531

Equity and liabilities
  • Debts after one year -€18,874

    down €18,874 (-34.7%), from €54,438 to €35,564

  • Accrued charges and deferred income +€16,625

    up €16,625 (+110.6%), from €15,034 to €31,659

  • Profit (loss) carried forward +€13,909

    up €13,909 (+30.5%), from €45,569 to €59,478

  • Tax, wage and social debts +€6,577

    new in 2025: €6,577

  • Other debts -€3,207

    down €3,207 (-5.1%), from €62,586 to €59,379

Income statement
  • Gross operating margin +€70,798

    up €70,798 (+406.3%), from €17,426 to €88,223

  • Depreciation +€22,869

    up €22,869 (+56.1%), from €40,741 to €63,610

  • Financial income -€1,830

    down €1,830 (-99.1%), from €1,846 to €17

  • Financial charges +€1,287

    up €1,287 (+19.5%), from €6,604 to €7,891

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€30,011
Gross operating margin +€70,798
Depreciation -€22,869
Other operating charges -€813
Financial income -€1,830
Financial charges -€1,287
Taxes -€79
Result 2025 €13,909

Cash bridge derived

cash 2024 to 2025

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.

From operations +€103,931
Investment -€61,952
Financing -€18,146
Cash 2024 €6,490
Net result for the year +€13,909
Depreciation +€63,610
Stocks and contracts -€1,484
Receivables within one year +€9,605
Deferred charges and accrued income -€1,733
Trade debts +€28
Tax, wage and social debts +€6,577
Other debts -€3,207
Accrued charges and deferred income +€16,625
Investment in fixed assets (net) -€61,952
Debts after one year -€18,874
Current portion of long-term debt +€728
Cash 2025 €30,322
Every line side by side 43 lines
Line Code 2024 2025 Change %
Total assets 20/58 €203,422 €219,208 +€15,786 +7.8%
Fixed assets 21/28 €168,489 €166,831 -€1,658 -1.0%
Intangible fixed assets 21 €5,658 €4,486 -€1,172 -20.7%
Tangible fixed assets 22/27 €160,631 €159,552 -€1,078 -0.7%
Plant, machinery and equipment 23 €150,574 €142,612 -€7,963 -5.3%
Furniture and vehicles 24 €5,170 €3,009 -€2,161 -41.8%
Other tangible fixed assets 26 €4,886 €13,931 +€9,045 +185.1%
Financial fixed assets 28 €2,200 €2,793 +€593 +26.9%
Current assets 29/58 €34,933 €52,377 +€17,444 +49.9%
Stocks and contracts in progress 3 €6,008 €7,492 +€1,484 +24.7%
Stocks 30/36 €6,008 €7,492 +€1,484 +24.7%
Amounts receivable within one year 40/41 €20,572 €10,967 -€9,605 -46.7%
Trade receivables 40 €2,833 €3,759 +€926 +32.7%
Other amounts receivable 41 €17,739 €7,208 -€10,531 -59.4%
Cash at bank and in hand 54/58 €6,490 €30,322 +€23,832 +367.2%
Deferred charges and accrued income 490/1 €1,863 €3,597 +€1,733 +93.0%
Total equity and liabilities 10/49 €203,422 €219,208 +€15,786 +7.8%
Equity 10/15 €49,569 €63,478 +€13,909 +28.1%
Contributions 10/11 €4,000 €4,000 = 0.0%
Profit (loss) carried forward 14 €45,569 €59,478 +€13,909 +30.5%
Amounts payable 17/49 €153,853 €155,731 +€1,877 +1.2%
Amounts payable after more than one year 17 €54,438 €35,564 -€18,874 -34.7%
Financial debts 170/4 €54,438 €35,564 -€18,874 -34.7%
Amounts payable within one year 42/48 €84,382 €88,508 +€4,126 +4.9%
Current portion of amounts payable after more than one year 42 €18,146 €18,874 +€728 +4.0%
Trade debts 44 €3,650 €3,678 +€28 +0.8%
Suppliers 440/4 €3,650 €3,678 +€28 +0.8%
Taxes, remuneration and social security 45 - €6,577 +€6,577
Taxes 450/3 - €6,577 +€6,577
Other amounts payable 47/48 €62,586 €59,379 -€3,207 -5.1%
Accrued charges and deferred income 492/3 €15,034 €31,659 +€16,625 +110.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €40,741 €63,610 +€22,869 +56.1%
Other operating charges 640/8 €1,625 €2,438 +€813 +50.0%
Gross operating margin 9900 €17,426 €88,223 +€70,798 +406.3%
Operating profit (loss) 9901 -€24,940 €22,175 +€47,115
Financial income 75/76B €1,846 €17 -€1,830 -99.1%
Recurring financial income 75 €1,846 €17 -€1,830 -99.1%
Financial charges 65/66B €6,604 €7,891 +€1,287 +19.5%
Recurring financial charges 65 €6,604 €7,891 +€1,287 +19.5%
Profit (loss) for the period before taxes 9903 -€29,698 €14,301 +€43,999
Income taxes 67/77 €313 €392 +€79 +25.1%
Profit (loss) for the period 9904 -€30,011 €13,909 +€43,921
Profit (loss) for the period to be appropriated 9905 -€30,011 €13,909 +€43,921

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 10 October 2026 via checked.be.