SPARTAN INTERACTIVE: 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.
SPARTAN INTERACTIVE
Largest movements
- Cash -€102,302
down €102,302 (-61.3%), from €166,801 to €64,499
mainly Contributions, distributions and other (-€147,059) and Investment in fixed assets (net) (-€4,154)
- Tangible fixed assets +€3,002
up €3,002 (+854.7%), from €351 to €3,353
- Reserves -€99,917
down €99,917 (-54.5%), from €183,167 to €83,250
- Depreciation +€702
up €702 (+156.0%), from €450 to €1,152
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 | €197,310 | €96,118 | -€101,192 | -51.3% |
| Fixed assets | 21/28 | €351 | €3,353 | +€3,002 | +854.7% |
| Tangible fixed assets | 22/27 | €351 | €3,353 | +€3,002 | +854.7% |
| Furniture and vehicles | 24 | €351 | €3,353 | +€3,002 | +854.7% |
| Current assets | 29/58 | €196,959 | €92,765 | -€104,194 | -52.9% |
| Amounts receivable within one year | 40/41 | €30,158 | €28,265 | -€1,892 | -6.3% |
| Trade receivables | 40 | €27,635 | €25,071 | -€2,564 | -9.3% |
| Other amounts receivable | 41 | €2,523 | €3,194 | +€671 | +26.6% |
| Cash at bank and in hand | 54/58 | €166,801 | €64,499 | -€102,302 | -61.3% |
| Total equity and liabilities | 10/49 | €197,310 | €96,118 | -€101,192 | -51.3% |
| Equity | 10/15 | €188,167 | €88,250 | -€99,917 | -53.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €183,167 | €83,250 | -€99,917 | -54.5% |
| Distributable reserves | 133 | €183,167 | €83,250 | -€99,917 | -54.5% |
| Amounts payable | 17/49 | €9,143 | €7,868 | -€1,275 | -13.9% |
| Amounts payable within one year | 42/48 | €9,143 | €7,868 | -€1,275 | -13.9% |
| Trade debts | 44 | €1,224 | €865 | -€359 | -29.3% |
| Suppliers | 440/4 | €1,224 | €865 | -€359 | -29.3% |
| Taxes, remuneration and social security | 45 | €7,920 | €7,003 | -€917 | -11.6% |
| Taxes | 450/3 | €7,920 | €7,003 | -€917 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450 | €1,152 | +€702 | +156.0% |
| Other operating charges | 640/8 | €191 | €193 | +€2 | +1.0% |
| Gross operating margin | 9900 | €61,375 | €60,801 | -€574 | -0.9% |
| Operating profit (loss) | 9901 | €60,734 | €59,456 | -€1,278 | -2.1% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.4% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.4% |
| Financial charges | 65/66B | €145 | €72 | -€73 | -50.2% |
| Recurring financial charges | 65 | €145 | €72 | -€73 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | €60,594 | €59,384 | -€1,210 | -2.0% |
| Income taxes | 67/77 | €12,477 | €12,242 | -€235 | -1.9% |
| Profit (loss) for the period | 9904 | €48,117 | €47,142 | -€975 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,117 | €47,142 | -€975 | -2.0% |
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.