WINSPORT: 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.
WINSPORT
Largest movements
- Receivables within one year +€38,047
up €38,047 (+34.8%), from €109,263 to €147,311
- Cash -€5,896
down €5,896 (-100%), from €5,896 to €0
mainly Net result for the year (-€43,842) and Receivables within one year (-€38,047)
- Profit (loss) carried forward -€43,842
down €43,842 (-43.5%), from €100,782 to €56,940
- Other debts +€32,366
new in 2025: €32,366
- Tax, wage and social debts +€31,163
up €31,163 (+493%), from €6,318 to €37,481
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Taxes +€34,386
up €34,386, from €0 to €34,386
- Other operating charges -€21,911
down €21,911 (-99.7%), from €21,977 to €66
- Gross operating margin +€17,796
up €17,796 (+292%), from €6,088 to €23,883
- Financial income -€6,363
down €6,363 (-84.9%), from €7,493 to €1,130
of which Financial income: -€6,363
- Purchases and services +€2,471
new in 2025: €2,471
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 | €115,160 | €147,311 | +€32,151 | +27.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €115,160 | €147,311 | +€32,151 | +27.9% |
| Amounts receivable within one year | 40/41 | €109,263 | €147,311 | +€38,047 | +34.8% |
| Other amounts receivable | 41 | €109,263 | €147,311 | +€38,047 | +34.8% |
| Cash at bank and in hand | 54/58 | €5,896 | €0 | -€5,896 | -100% |
| Total equity and liabilities | 10/49 | €115,160 | €147,311 | +€32,151 | +27.9% |
| Equity | 10/15 | €108,842 | €77,400 | -€31,442 | -28.9% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €100,782 | €56,940 | -€43,842 | -43.5% |
| Amounts payable | 17/49 | €6,318 | €69,911 | +€63,593 | +1,007% |
| Amounts payable within one year | 42/48 | €6,318 | €69,908 | +€63,590 | +1,007% |
| Financial debts | 43 | - | €61 | +€61 | |
| Credit institutions | 430/8 | - | €61 | +€61 | |
| Taxes, remuneration and social security | 45 | €6,318 | €37,481 | +€31,163 | +493% |
| Taxes | 450/3 | €6,318 | €37,481 | +€31,163 | +493% |
| Other amounts payable | 47/48 | - | €32,366 | +€32,366 | |
| Accrued charges and deferred income | 492/3 | - | €3 | +€3 | |
| Non-recurring operating income | 76A | €6,088 | €26,354 | +€20,267 | +333% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,471 | +€2,471 | |
| Other operating charges | 640/8 | €21,977 | €66 | -€21,911 | -99.7% |
| Non-recurring operating charges | 66A | €2,338 | €33,554 | +€31,216 | +1,335% |
| Gross operating margin | 9900 | €6,088 | €23,883 | +€17,796 | +292% |
| Operating profit (loss) | 9901 | -€18,227 | -€9,736 | +€8,491 | +46.6% |
| Financial income | 75/76B | €7,493 | €1,130 | -€6,363 | -84.9% |
| Recurring financial income | 75 | €7,493 | €1,130 | -€6,363 | -84.9% |
| Non-recurring financial income | 76B | €7,493 | €1,130 | -€6,363 | -84.9% |
| Financial charges | 65/66B | €419 | €849 | +€430 | +103% |
| Recurring financial charges | 65 | €419 | €849 | +€430 | +103% |
| Non-recurring financial charges | 66B | €419 | €849 | +€430 | +103% |
| Profit (loss) for the period before taxes | 9903 | -€11,153 | -€9,455 | +€1,698 | +15.2% |
| Income taxes | 67/77 | €0 | €34,386 | +€34,386 | |
| Profit (loss) for the period | 9904 | -€11,153 | -€43,842 | -€32,689 | -293% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,153 | -€43,842 | -€32,689 | -293% |
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.