SPAN ENTERPRISE: 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.
SPAN ENTERPRISE
Largest movements
- Receivables within one year +€10,952
up €10,952 (+121.3%), from €9,030 to €19,982
- Cash -€9,175
down €9,175 (-23.2%), from €39,501 to €30,326
mainly Receivables within one year (-€10,952) and Investment in fixed assets (net) (-€1,042)
- Tangible fixed assets +€656
up €656 (+656.0%), from €100 to €756
- Tax, wage and social debts +€3,391
up €3,391 (+72.9%), from €4,651 to €8,042
- Profit (loss) carried forward -€706
down €706 (-5.2%), from €13,663 to €12,957
- Staff costs +€9,900
up €9,900 (+13.8%), from €72,000 to €81,900
- Gross operating margin -€9,352
down €9,352 (-10.3%), from €90,761 to €81,409
- Turnover -€9,165
down €9,165 (-9.3%), from €98,457 to €89,292
- Taxes -€4,636
down €4,636 (-100.0%), from €4,636 to €0
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 | €48,631 | €51,064 | +€2,433 | +5.0% |
| Fixed assets | 21/28 | €100 | €756 | +€656 | +656.0% |
| Tangible fixed assets | 22/27 | €100 | €756 | +€656 | +656.0% |
| Plant, machinery and equipment | 23 | €100 | €756 | +€656 | +656.0% |
| Current assets | 29/58 | €48,531 | €50,308 | +€1,777 | +3.7% |
| Amounts receivable within one year | 40/41 | €9,030 | €19,982 | +€10,952 | +121.3% |
| Trade receivables | 40 | €9,030 | €19,982 | +€10,952 | +121.3% |
| Cash at bank and in hand | 54/58 | €39,501 | €30,326 | -€9,175 | -23.2% |
| Total equity and liabilities | 10/49 | €48,631 | €51,064 | +€2,433 | +5.0% |
| Equity | 10/15 | €43,663 | €42,957 | -€706 | -1.6% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,663 | €12,957 | -€706 | -5.2% |
| Amounts payable | 17/49 | €4,968 | €8,107 | +€3,139 | +63.2% |
| Amounts payable within one year | 42/48 | €4,968 | €8,107 | +€3,139 | +63.2% |
| Trade debts | 44 | €317 | €65 | -€252 | -79.5% |
| Suppliers | 440/4 | €317 | €65 | -€252 | -79.5% |
| Taxes, remuneration and social security | 45 | €4,651 | €8,042 | +€3,391 | +72.9% |
| Taxes | 450/3 | €4,651 | €8,042 | +€3,391 | +72.9% |
| Turnover | 70 | €98,457 | €89,292 | -€9,165 | -9.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,696 | €7,883 | +€187 | +2.4% |
| Remuneration, social security and pensions | 62 | €72,000 | €81,900 | +€9,900 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56 | €386 | +€330 | +589.3% |
| Gross operating margin | 9900 | €90,761 | €81,409 | -€9,352 | -10.3% |
| Operating profit (loss) | 9901 | €18,705 | -€877 | -€19,582 | |
| Financial income | 75/76B | €14 | €227 | +€213 | +1521.4% |
| Recurring financial income | 75 | €14 | €227 | +€213 | +1521.4% |
| Financial charges | 65/66B | €39 | €56 | +€17 | +43.6% |
| Recurring financial charges | 65 | €39 | €56 | +€17 | +43.6% |
| Profit (loss) for the period before taxes | 9903 | €18,680 | -€706 | -€19,386 | |
| Income taxes | 67/77 | €4,636 | €0 | -€4,636 | -100.0% |
| Profit (loss) for the period | 9904 | €14,044 | -€706 | -€14,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,044 | -€706 | -€14,750 |
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 9 October 2026 via checked.be.