SPES-forum: 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.
SPES-forum
Largest movements
- Cash -€3,837
down €3,837 (-21.6%), from €17,764 to €13,928
mainly Net result for the year (-€2,953) and Deferred charges and accrued income (-€733)
- Deferred charges and accrued income +€733
up €733 (+371%), from €198 to €931
- Profit (loss) carried forward -€2,953
down €2,953 (-21.1%), from €13,979 to €11,026
- Purchases and services +€3,824
up €3,824 (+46.0%), from €8,315 to €12,140
- Gross operating margin -€2,636
down €2,636 (-1,079%), from -€244 to -€2,880
- Turnover -€407
down €407 (-5.3%), from €7,681 to €7,275
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 | €39,437 | €36,600 | -€2,838 | -7.2% |
| Current assets | 29/58 | €39,437 | €36,600 | -€2,838 | -7.2% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €300 | €481 | +€181 | +60.5% |
| Trade receivables | 40 | €300 | €225 | -€75 | -25.0% |
| Other amounts receivable | 41 | - | €256 | +€256 | |
| Current investments | 50/53 | €20,175 | €20,260 | +€85 | +0.4% |
| Cash at bank and in hand | 54/58 | €17,764 | €13,928 | -€3,837 | -21.6% |
| Deferred charges and accrued income | 490/1 | €198 | €931 | +€733 | +371% |
| Total equity and liabilities | 10/49 | €39,437 | €36,600 | -€2,838 | -7.2% |
| Equity | 10/15 | €39,367 | €36,415 | -€2,953 | -7.5% |
| Contributions | 10/11 | €25,389 | €25,389 | = | 0.0% |
| Capital | 10 | €25,389 | €25,389 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,979 | €11,026 | -€2,953 | -21.1% |
| Amounts payable | 17/49 | €70 | €185 | +€115 | +164% |
| Amounts payable within one year | 42/48 | - | €150 | +€150 | |
| Trade debts | 44 | - | €150 | +€150 | |
| Suppliers | 440/4 | - | €150 | +€150 | |
| Accrued charges and deferred income | 492/3 | €70 | €35 | -€35 | -50.0% |
| Turnover | 70 | €7,681 | €7,275 | -€407 | -5.3% |
| Membership fees, donations, legacies and grants | 73 | €190 | €1,985 | +€1,795 | +945% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,315 | €12,140 | +€3,824 | +46.0% |
| Other operating charges | 640/8 | €52 | €53 | +€0 | +0.6% |
| Non-recurring operating charges | 66A | - | €75 | +€75 | |
| Gross operating margin | 9900 | -€244 | -€2,880 | -€2,636 | -1,079% |
| Operating profit (loss) | 9901 | -€297 | -€3,008 | -€2,711 | -914% |
| Financial income | 75/76B | €188 | €175 | -€13 | -6.9% |
| Recurring financial income | 75 | €188 | €175 | -€13 | -6.9% |
| Financial charges | 65/66B | €117 | €120 | +€3 | +2.6% |
| Recurring financial charges | 65 | €117 | €120 | +€3 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€225 | -€2,953 | -€2,727 | -1,211% |
| Profit (loss) for the period | 9904 | -€225 | -€2,953 | -€2,727 | -1,211% |
| Profit (loss) for the period to be appropriated | 9905 | -€225 | -€2,953 | -€2,727 | -1,211% |
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 15 October 2026 via checked.be.