ZS SPORTING: 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.
ZS SPORTING
Largest movements
- Cash -€104,088
down €104,088 (-99.3%), from €104,846 to €758
mainly Contributions, distributions and other (-€80,000) and Other debts (-€10,695)
- Tangible fixed assets +€4,746
new in 2025: €4,746
- Receivables within one year +€1,576
up €1,576 (+82.2%), from €1,917 to €3,493
of which Other amounts receivable: +€1,576
- Contributions -€80,000
down €80,000 (-86.6%), from €92,400 to €12,400
- Other debts -€10,695
down €10,695 (-55.5%), from €19,276 to €8,581
- Profit (loss) carried forward -€6,178
down €6,178 (-103%), from -€5,987 to -€12,164
- Gross operating margin -€42,420
down €42,420, from €36,797 to -€5,623
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 | €106,763 | €8,996 | -€97,767 | -91.6% |
| Fixed assets | 21/28 | - | €4,746 | +€4,746 | |
| Tangible fixed assets | 22/27 | - | €4,746 | +€4,746 | |
| Plant, machinery and equipment | 23 | - | €4,746 | +€4,746 | |
| Current assets | 29/58 | €106,763 | €4,251 | -€102,513 | -96.0% |
| Amounts receivable within one year | 40/41 | €1,917 | €3,493 | +€1,576 | +82.2% |
| Trade receivables | 40 | €250 | €250 | = | 0.0% |
| Other amounts receivable | 41 | €1,667 | €3,243 | +€1,576 | +94.5% |
| Cash at bank and in hand | 54/58 | €104,846 | €758 | -€104,088 | -99.3% |
| Total equity and liabilities | 10/49 | €106,763 | €8,996 | -€97,767 | -91.6% |
| Equity | 10/15 | €86,413 | €236 | -€86,178 | -99.7% |
| Contributions | 10/11 | €92,400 | €12,400 | -€80,000 | -86.6% |
| Profit (loss) carried forward | 14 | -€5,987 | -€12,164 | -€6,178 | -103% |
| Amounts payable | 17/49 | €20,350 | €8,760 | -€11,590 | -57.0% |
| Amounts payable within one year | 42/48 | €20,350 | €8,760 | -€11,590 | -57.0% |
| Trade debts | 44 | €1,074 | €179 | -€895 | -83.3% |
| Suppliers | 440/4 | €1,074 | €179 | -€895 | -83.3% |
| Other amounts payable | 47/48 | €19,276 | €8,581 | -€10,695 | -55.5% |
| Non-recurring operating income | 76A | €52,759 | - | -€52,759 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €313 | +€313 | |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €36,797 | -€5,623 | -€42,420 | |
| Operating profit (loss) | 9901 | €36,679 | -€6,056 | -€42,736 | |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €175 | €160 | -€14 | -8.1% |
| Recurring financial charges | 65 | €175 | €160 | -€14 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €36,505 | -€6,178 | -€42,682 | |
| Profit (loss) for the period | 9904 | €36,505 | -€6,178 | -€42,682 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,505 | -€6,178 | -€42,682 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.