SP-KNOW: 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.
SP-KNOW
Largest movements
- Receivables within one year -€64,791
down €64,791 (-89.2%), from €72,652 to €7,861
of which Trade receivables: -€45,902
- Tangible fixed assets -€13,986
no longer reported in 2025 (was €13,986)
of which Furniture and vehicles: -€12,737
- Cash -€2,662
down €2,662 (-60.7%), from €4,387 to €1,725
mainly Trade debts (-€68,578) and Net result for the year (-€7,213)
- Trade debts -€68,578
down €68,578 (-99.1%), from €69,209 to €632
- Profit (loss) carried forward -€7,213
down €7,213 (-28.8%), from -€25,068 to -€32,281
- Tax, wage and social debts -€5,648
no longer reported in 2025 (was €5,648)
- Depreciation -€16,226
no longer reported in 2025 (was €16,226)
- Other operating charges +€10,681
up €10,681 (+323.1%), from €3,305 to €13,986
- Gross operating margin +€9,645
up €9,645, from -€4,237 to €5,407
- Taxes -€1,156
down €1,156, from €157 to -€999
- Financial charges -€917
down €917 (-72.5%), from €1,265 to €347
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.
Cash bridge derived
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 | €91,026 | €9,586 | -€81,439 | -89.5% |
| Fixed assets | 21/28 | €13,986 | - | -€13,986 | |
| Tangible fixed assets | 22/27 | €13,986 | - | -€13,986 | |
| Plant, machinery and equipment | 23 | €1,250 | - | -€1,250 | |
| Furniture and vehicles | 24 | €12,737 | - | -€12,737 | |
| Current assets | 29/58 | €77,039 | €9,586 | -€67,453 | -87.6% |
| Amounts receivable within one year | 40/41 | €72,652 | €7,861 | -€64,791 | -89.2% |
| Trade receivables | 40 | €47,507 | €1,604 | -€45,902 | -96.6% |
| Other amounts receivable | 41 | €25,145 | €6,257 | -€18,888 | -75.1% |
| Cash at bank and in hand | 54/58 | €4,387 | €1,725 | -€2,662 | -60.7% |
| Total equity and liabilities | 10/49 | €91,026 | €9,586 | -€81,439 | -89.5% |
| Equity | 10/15 | €16,168 | €8,955 | -€7,213 | -44.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,036 | €35,036 | = | 0.0% |
| Distributable reserves | 133 | €35,036 | €35,036 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,068 | -€32,281 | -€7,213 | -28.8% |
| Amounts payable | 17/49 | €74,858 | €632 | -€74,226 | -99.2% |
| Amounts payable within one year | 42/48 | €74,858 | €632 | -€74,226 | -99.2% |
| Trade debts | 44 | €69,209 | €632 | -€68,578 | -99.1% |
| Suppliers | 440/4 | €69,209 | €632 | -€68,578 | -99.1% |
| Taxes, remuneration and social security | 45 | €5,648 | - | -€5,648 | |
| Taxes | 450/3 | €5,648 | - | -€5,648 | |
| Non-recurring operating income | 76A | €187 | - | -€187 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,226 | - | -€16,226 | |
| Other operating charges | 640/8 | €3,305 | €13,986 | +€10,681 | +323.1% |
| Gross operating margin | 9900 | -€4,237 | €5,407 | +€9,645 | |
| Operating profit (loss) | 9901 | -€23,769 | -€8,579 | +€15,190 | +63.9% |
| Financial income | 75/76B | €267 | €715 | +€447 | +167.3% |
| Recurring financial income | 75 | €267 | €715 | +€447 | +167.3% |
| Financial charges | 65/66B | €1,265 | €347 | -€917 | -72.5% |
| Recurring financial charges | 65 | €1,265 | €347 | -€917 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | -€24,766 | -€8,212 | +€16,555 | +66.8% |
| Income taxes | 67/77 | €157 | -€999 | -€1,156 | |
| Profit (loss) for the period | 9904 | -€24,923 | -€7,213 | +€17,710 | +71.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,923 | -€7,213 | +€17,710 | +71.1% |
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 5 October 2026 via checked.be.