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TENPROM: what changed

Two fiscal 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

TENPROM

BE 0456.015.806
NACE 93.110, Operation of sports facilities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€53,351
2024 · -€47,489-€5,861
Equity
-€220,120
2024 · -€145,797-€74,323
Cash
€6,719
2024 · €10,473-€3,754
Balance sheet total
€557,073
2024 · €582,642-€25,569

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€117,825

    down €117,825 (-23.4%), from €503,736 to €385,912

    of which Plant, machinery and equipment: -€78,574

  • Receivables within one year +€93,522

    up €93,522 (+190.1%), from €49,208 to €142,729

    of which Trade receivables: +€93,630

Equity and liabilities
  • Profit (loss) carried forward -€53,351

    down €53,351 (-15.1%), from -€352,332 to -€405,683

  • Other debts +€46,465

    up €46,465 (+50.4%), from €92,248 to €138,713

  • Debts after one year -€33,654

    down €33,654 (-5.8%), from €584,863 to €551,208

    of which Financial debts: -€33,654

  • Trade debts +€30,724

    up €30,724 (+259.2%), from €11,853 to €42,576

  • Investment grants -€20,972

    down €20,972 (-16.2%), from €129,535 to €108,563

Income statement
  • Gross operating margin -€12,084

    down €12,084 (-15.6%), from €77,378 to €65,294

  • Depreciation -€3,483

    down €3,483 (-2.8%), from €122,382 to €118,898

  • Other operating charges -€1,693

    down €1,693 (-13.6%), from €12,443 to €10,750

  • Financial charges -€1,047

    down €1,047 (-9.5%), from €11,015 to €9,968

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 -€47,489
Gross operating margin -€12,084
Depreciation +€3,483
Other operating charges +€1,693
Financial income +€0
Financial charges +€1,047
Result 2025 -€53,351

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 +€51,865
Investment -€1,074
Financing -€54,546
Cash 2024 €10,473
Net result for the year -€53,351
Depreciation +€118,898
Receivables within one year -€93,522
Deferred charges and accrued income -€2,488
Trade debts +€30,724
Tax, wage and social debts +€5,139
Other debts +€46,465
Investment in fixed assets (net) -€1,074
Debts after one year -€33,654
Current portion of long-term debt +€81
Contributions, distributions and other -€20,972
Cash 2025 €6,719
Every line side by side 44 lines
Line Code 2024 2025 Change %
Total assets 20/58 €582,642 €557,073 -€25,569 -4.4%
Fixed assets 21/28 €520,794 €402,970 -€117,825 -22.6%
Tangible fixed assets 22/27 €503,736 €385,912 -€117,825 -23.4%
Land and buildings 22 €239,001 €203,699 -€35,303 -14.8%
Plant, machinery and equipment 23 €247,474 €168,900 -€78,574 -31.8%
Furniture and vehicles 24 €17,261 €13,313 -€3,948 -22.9%
Financial fixed assets 28 €17,058 €17,058 = 0.0%
Current assets 29/58 €61,848 €154,104 +€92,256 +149.2%
Amounts receivable within one year 40/41 €49,208 €142,729 +€93,522 +190.1%
Trade receivables 40 €48,968 €142,597 +€93,630 +191.2%
Other amounts receivable 41 €240 €132 -€108 -45.0%
Cash at bank and in hand 54/58 €10,473 €6,719 -€3,754 -35.8%
Deferred charges and accrued income 490/1 €2,167 €4,655 +€2,488 +114.8%
Total equity and liabilities 10/49 €582,642 €557,073 -€25,569 -4.4%
Equity 10/15 -€145,797 -€220,120 -€74,323 -51.0%
Contributions 10/11 €70,000 €70,000 = 0.0%
Reserves 13 €7,000 €7,000 = 0.0%
Non-distributable reserves 130/1 €0 - =
Reserves not available under the articles 1311 €0 - =
Distributable reserves 133 €7,000 €7,000 = 0.0%
Profit (loss) carried forward 14 -€352,332 -€405,683 -€53,351 -15.1%
Investment grants 15 €129,535 €108,563 -€20,972 -16.2%
Amounts payable 17/49 €728,439 €777,193 +€48,754 +6.7%
Amounts payable after more than one year 17 €584,863 €551,208 -€33,654 -5.8%
Financial debts 170/4 €184,863 €151,208 -€33,654 -18.2%
Other amounts payable 178/9 €400,000 €400,000 = 0.0%
Amounts payable within one year 42/48 €143,577 €225,985 +€82,408 +57.4%
Current portion of amounts payable after more than one year 42 €33,573 €33,654 +€81 +0.2%
Trade debts 44 €11,853 €42,576 +€30,724 +259.2%
Suppliers 440/4 €11,853 €42,576 +€30,724 +259.2%
Taxes, remuneration and social security 45 €5,902 €11,041 +€5,139 +87.1%
Taxes 450/3 €5,902 €11,041 +€5,139 +87.1%
Other amounts payable 47/48 €92,248 €138,713 +€46,465 +50.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €122,382 €118,898 -€3,483 -2.8%
Other operating charges 640/8 €12,443 €10,750 -€1,693 -13.6%
Gross operating margin 9900 €77,378 €65,294 -€12,084 -15.6%
Operating profit (loss) 9901 -€57,447 -€64,355 -€6,908 -12.0%
Financial income 75/76B €20,972 €20,972 +€0 0.0%
Recurring financial income 75 €20,972 €20,972 +€0 0.0%
Financial charges 65/66B €11,015 €9,968 -€1,047 -9.5%
Recurring financial charges 65 €11,015 €9,968 -€1,047 -9.5%
Profit (loss) for the period before taxes 9903 -€47,489 -€53,351 -€5,861 -12.3%
Profit (loss) for the period 9904 -€47,489 -€53,351 -€5,861 -12.3%
Profit (loss) for the period to be appropriated 9905 -€47,489 -€53,351 -€5,861 -12.3%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.