SPK CONCEPT STORE: 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.
SPK CONCEPT STORE
Largest movements
- Stocks and contracts -€76,182
down €76,182 (-100.0%), from €76,182 to €0
- Tangible fixed assets -€9,491
down €9,491 (-100.0%), from €9,491 to €0
of which Furniture and vehicles: -€5,625
- Cash +€5,534
up €5,534 (+554.1%), from €999 to €6,532
mainly Stocks and contracts (+€76,182) and Investment in fixed assets (net) (+€15,941)
- Receivables within one year +€4,840
up €4,840 (+59.9%), from €8,079 to €12,919
- Intangible fixed assets -€4,200
down €4,200 (-100.0%), from €4,200 to €0
- Profit (loss) carried forward -€53,072
down €53,072 (-102.8%), from -€51,610 to -€104,682
- Trade debts -€19,692
down €19,692 (-92.8%), from €21,209 to €1,517
- Other debts -€6,902
down €6,902 (-6.1%), from €113,901 to €106,999
- Current portion of long-term debt -€3,084
down €3,084 (-100.0%), from €3,084 to €0
- Tax, wage and social debts +€2,550
up €2,550 (+31.6%), from €8,068 to €10,617
of which Taxes: +€2,550
- Gross operating margin -€37,135
down €37,135 (-696.1%), from -€5,334 to -€42,469
- Depreciation -€10,652
down €10,652 (-100.0%), from €10,652 to €0
- Other operating charges +€7,011
up €7,011 (+3814.6%), from €184 to €7,195
- Staff costs -€2,341
down €2,341 (-100.0%), from €2,341 to €0
- Financial charges -€1,059
down €1,059 (-24.7%), from €4,294 to €3,235
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 | €101,202 | €19,451 | -€81,750 | -80.8% |
| Fixed assets | 21/28 | €15,941 | €0 | -€15,941 | -100.0% |
| Intangible fixed assets | 21 | €4,200 | €0 | -€4,200 | -100.0% |
| Tangible fixed assets | 22/27 | €9,491 | €0 | -€9,491 | -100.0% |
| Furniture and vehicles | 24 | €5,625 | €0 | -€5,625 | -100.0% |
| Other tangible fixed assets | 26 | €3,866 | €0 | -€3,866 | -100.0% |
| Financial fixed assets | 28 | €2,250 | €0 | -€2,250 | -100.0% |
| Current assets | 29/58 | €85,260 | €19,451 | -€65,809 | -77.2% |
| Stocks and contracts in progress | 3 | €76,182 | €0 | -€76,182 | -100.0% |
| Stocks | 30/36 | €76,182 | €0 | -€76,182 | -100.0% |
| Amounts receivable within one year | 40/41 | €8,079 | €12,919 | +€4,840 | +59.9% |
| Trade receivables | 40 | €8,079 | €12,919 | +€4,840 | +59.9% |
| Cash at bank and in hand | 54/58 | €999 | €6,532 | +€5,534 | +554.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €101,202 | €19,451 | -€81,750 | -80.8% |
| Equity | 10/15 | -€46,610 | -€99,682 | -€53,072 | -113.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,610 | -€104,682 | -€53,072 | -102.8% |
| Amounts payable | 17/49 | €147,812 | €119,134 | -€28,678 | -19.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €146,262 | €119,134 | -€27,128 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €3,084 | €0 | -€3,084 | -100.0% |
| Trade debts | 44 | €21,209 | €1,517 | -€19,692 | -92.8% |
| Suppliers | 440/4 | €21,209 | €1,517 | -€19,692 | -92.8% |
| Taxes, remuneration and social security | 45 | €8,068 | €10,617 | +€2,550 | +31.6% |
| Taxes | 450/3 | €6,968 | €9,517 | +€2,550 | +36.6% |
| Remuneration and social security | 454/9 | €1,100 | €1,100 | = | 0.0% |
| Other amounts payable | 47/48 | €113,901 | €106,999 | -€6,902 | -6.1% |
| Accrued charges and deferred income | 492/3 | €1,550 | €0 | -€1,550 | -100.0% |
| Remuneration, social security and pensions | 62 | €2,341 | €0 | -€2,341 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,652 | €0 | -€10,652 | -100.0% |
| Other operating charges | 640/8 | €184 | €7,195 | +€7,011 | +3814.6% |
| Gross operating margin | 9900 | -€5,334 | -€42,469 | -€37,135 | -696.1% |
| Operating profit (loss) | 9901 | -€18,511 | -€49,664 | -€31,153 | -168.3% |
| Financial income | 75/76B | €28 | €0 | -€28 | -100.0% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -100.0% |
| Financial charges | 65/66B | €4,294 | €3,235 | -€1,059 | -24.7% |
| Recurring financial charges | 65 | €4,294 | €3,235 | -€1,059 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,777 | -€52,900 | -€30,122 | -132.2% |
| Income taxes | 67/77 | €214 | €173 | -€41 | -19.4% |
| Profit (loss) for the period | 9904 | -€22,991 | -€53,072 | -€30,081 | -130.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,991 | -€53,072 | -€30,081 | -130.8% |
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 8 October 2026 via checked.be.