SPAMPINATO DEVELOPMENT: 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.
SPAMPINATO DEVELOPMENT
Largest movements
- Cash -€25,733
down €25,733 (-29.6%), from €86,933 to €61,200
mainly Contributions, distributions and other (-€40,447) and Tax, wage and social debts (-€14,620)
- Receivables after one year +€7,540
new in 2025: €7,540
- Receivables within one year +€6,618
up €6,618 (+32.8%), from €20,182 to €26,800
of which Other amounts receivable: +€7,519
- Deferred charges and accrued income +€2,986
up €2,986 (+266%), from €1,123 to €4,109
- Tangible fixed assets -€1,635
down €1,635 (-46.7%), from €3,503 to €1,868
- Tax, wage and social debts -€14,620
down €14,620 (-88.8%), from €16,473 to €1,853
- Profit (loss) carried forward +€3,879
up €3,879 (+9.6%), from €40,447 to €44,326
- Gross operating margin +€3,737
up €3,737 (+6.9%), from €54,372 to €58,109
- Taxes -€710
down €710 (-5.6%), from €12,578 to €11,869
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 | €111,741 | €101,516 | -€10,225 | -9.2% |
| Fixed assets | 21/28 | €3,503 | €1,868 | -€1,635 | -46.7% |
| Tangible fixed assets | 22/27 | €3,503 | €1,868 | -€1,635 | -46.7% |
| Furniture and vehicles | 24 | €3,503 | €1,868 | -€1,635 | -46.7% |
| Current assets | 29/58 | €108,238 | €99,648 | -€8,590 | -7.9% |
| Amounts receivable after more than one year | 29 | - | €7,540 | +€7,540 | |
| Trade receivables | 290 | - | €7,540 | +€7,540 | |
| Amounts receivable within one year | 40/41 | €20,182 | €26,800 | +€6,618 | +32.8% |
| Trade receivables | 40 | €18,382 | €17,481 | -€901 | -4.9% |
| Other amounts receivable | 41 | €1,800 | €9,319 | +€7,519 | +418% |
| Cash at bank and in hand | 54/58 | €86,933 | €61,200 | -€25,733 | -29.6% |
| Deferred charges and accrued income | 490/1 | €1,123 | €4,109 | +€2,986 | +266% |
| Total equity and liabilities | 10/49 | €111,741 | €101,516 | -€10,225 | -9.2% |
| Equity | 10/15 | €93,240 | €97,118 | +€3,879 | +4.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €51,793 | €51,793 | = | 0.0% |
| Distributable reserves | 133 | €51,793 | €51,793 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,447 | €44,326 | +€3,879 | +9.6% |
| Amounts payable | 17/49 | €18,501 | €4,397 | -€14,103 | -76.2% |
| Amounts payable within one year | 42/48 | €18,501 | €4,397 | -€14,103 | -76.2% |
| Trade debts | 44 | €2,028 | €2,545 | +€517 | +25.5% |
| Suppliers | 440/4 | €2,028 | €2,545 | +€517 | +25.5% |
| Taxes, remuneration and social security | 45 | €16,473 | €1,853 | -€14,620 | -88.8% |
| Taxes | 450/3 | €16,473 | €1,853 | -€14,620 | -88.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,212 | €1,635 | +€423 | +34.9% |
| Other operating charges | 640/8 | €450 | €425 | -€26 | -5.7% |
| Gross operating margin | 9900 | €54,372 | €58,109 | +€3,737 | +6.9% |
| Operating profit (loss) | 9901 | €52,709 | €56,049 | +€3,339 | +6.3% |
| Financial income | 75/76B | €433 | €288 | -€145 | -33.4% |
| Recurring financial income | 75 | €433 | €288 | -€145 | -33.4% |
| Financial charges | 65/66B | €117 | €143 | +€26 | +21.9% |
| Recurring financial charges | 65 | €117 | €143 | +€26 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €53,025 | €56,194 | +€3,169 | +6.0% |
| Income taxes | 67/77 | €12,578 | €11,869 | -€710 | -5.6% |
| Profit (loss) for the period | 9904 | €40,447 | €44,326 | +€3,879 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,447 | €44,326 | +€3,879 | +9.6% |
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 16 October 2026 via checked.be.