SC SPARTA: 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.
SC SPARTA
Largest movements
- Receivables within one year -€162,160
down €162,160 (-81.0%), from €200,174 to €38,014
of which Trade receivables: -€169,092
- Stocks and contracts +€58,721
up €58,721 (+55.4%), from €106,000 to €164,721
- Cash +€17,567
up €17,567 (+181%), from €9,710 to €27,277
mainly Receivables within one year (+€162,160) and Net result for the year (+€91,655)
- Other debts -€120,057
down €120,057 (-54.0%), from €222,306 to €102,250
- Tax, wage and social debts +€48,213
up €48,213 (+160%), from €30,186 to €78,399
of which Taxes: +€44,751
- Profit (loss) carried forward +€21,655
up €21,655 (+1,281%), from €1,690 to €23,345
- Accrued charges and deferred income -€20,060
no longer reported in 2025 (was €20,060)
- Trade debts -€16,154
down €16,154 (-55.4%), from €29,140 to €12,986
- Gross operating margin +€41,794
up €41,794 (+42.4%), from €98,635 to €140,430
- Taxes +€10,628
up €10,628 (+46.5%), from €22,864 to €33,492
- Depreciation -€5,890
down €5,890 (-58.3%), from €10,109 to €4,219
- Financial charges -€2,089
down €2,089 (-41.8%), from €4,999 to €2,910
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 | €324,552 | €237,441 | -€87,111 | -26.8% |
| Fixed assets | 21/28 | €8,210 | €6,354 | -€1,856 | -22.6% |
| Tangible fixed assets | 22/27 | €8,210 | €6,354 | -€1,856 | -22.6% |
| Plant, machinery and equipment | 23 | €8,210 | €6,354 | -€1,856 | -22.6% |
| Current assets | 29/58 | €316,342 | €231,086 | -€85,255 | -27.0% |
| Stocks and contracts in progress | 3 | €106,000 | €164,721 | +€58,721 | +55.4% |
| Stocks | 30/36 | €106,000 | €164,721 | +€58,721 | +55.4% |
| Amounts receivable within one year | 40/41 | €200,174 | €38,014 | -€162,160 | -81.0% |
| Trade receivables | 40 | €190,355 | €21,264 | -€169,092 | -88.8% |
| Other amounts receivable | 41 | €9,819 | €16,750 | +€6,932 | +70.6% |
| Cash at bank and in hand | 54/58 | €9,710 | €27,277 | +€17,567 | +181% |
| Deferred charges and accrued income | 490/1 | €458 | €1,074 | +€617 | +135% |
| Total equity and liabilities | 10/49 | €324,552 | €237,441 | -€87,111 | -26.8% |
| Equity | 10/15 | €22,150 | €43,805 | +€21,655 | +97.8% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €1,690 | €23,345 | +€21,655 | +1,281% |
| Amounts payable | 17/49 | €302,401 | €193,635 | -€108,766 | -36.0% |
| Amounts payable within one year | 42/48 | €282,341 | €193,635 | -€88,706 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €708 | - | -€708 | |
| Trade debts | 44 | €29,140 | €12,986 | -€16,154 | -55.4% |
| Suppliers | 440/4 | €29,140 | €12,986 | -€16,154 | -55.4% |
| Taxes, remuneration and social security | 45 | €30,186 | €78,399 | +€48,213 | +160% |
| Taxes | 450/3 | €30,186 | €74,937 | +€44,751 | +148% |
| Remuneration and social security | 454/9 | - | €3,462 | +€3,462 | |
| Other amounts payable | 47/48 | €222,306 | €102,250 | -€120,057 | -54.0% |
| Accrued charges and deferred income | 492/3 | €20,060 | - | -€20,060 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,109 | €4,219 | -€5,890 | -58.3% |
| Other operating charges | 640/8 | €9,188 | €8,153 | -€1,035 | -11.3% |
| Gross operating margin | 9900 | €98,635 | €140,430 | +€41,794 | +42.4% |
| Operating profit (loss) | 9901 | €79,338 | €128,057 | +€48,720 | +61.4% |
| Financial charges | 65/66B | €4,999 | €2,910 | -€2,089 | -41.8% |
| Recurring financial charges | 65 | €4,999 | €2,910 | -€2,089 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €74,339 | €125,147 | +€50,808 | +68.3% |
| Income taxes | 67/77 | €22,864 | €33,492 | +€10,628 | +46.5% |
| Profit (loss) for the period | 9904 | €51,475 | €91,655 | +€40,180 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,475 | €91,655 | +€40,180 | +78.1% |
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 23 October 2026 via checked.be.