SPMK: 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.
SPMK
Largest movements
- Receivables within one year -€3,447
down €3,447 (-4.9%), from €70,334 to €66,888
of which Trade receivables: -€3,168
- Tangible fixed assets -€1,614
down €1,614 (-26.1%), from €6,176 to €4,563
- Profit (loss) carried forward -€3,821
down €3,821 (-3.7%), from -€102,160 to -€105,981
- Accrued charges and deferred income -€1,500
down €1,500 (-60.0%), from €2,500 to €1,000
- Staff costs -€54,144
down €54,144 (-99.6%), from €54,364 to €220
- Gross operating margin +€42,901
up €42,901 (+95.9%), from -€44,728 to -€1,828
- Financial charges -€551
down €551 (-93.4%), from €590 to €39
- Other operating charges -€465
down €465 (-79.5%), from €585 to €120
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 | €139,283 | €134,072 | -€5,211 | -3.7% |
| Fixed assets | 21/28 | €6,176 | €4,563 | -€1,614 | -26.1% |
| Tangible fixed assets | 22/27 | €6,176 | €4,563 | -€1,614 | -26.1% |
| Furniture and vehicles | 24 | €6,176 | €4,563 | -€1,614 | -26.1% |
| Current assets | 29/58 | €133,107 | €129,510 | -€3,597 | -2.7% |
| Amounts receivable within one year | 40/41 | €70,334 | €66,888 | -€3,447 | -4.9% |
| Trade receivables | 40 | €69,811 | €66,643 | -€3,168 | -4.5% |
| Other amounts receivable | 41 | €523 | €245 | -€278 | -53.2% |
| Cash at bank and in hand | 54/58 | €62,773 | €62,622 | -€151 | -0.2% |
| Total equity and liabilities | 10/49 | €139,283 | €134,072 | -€5,211 | -3.7% |
| Equity | 10/15 | -€82,160 | -€85,981 | -€3,821 | -4.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,160 | -€105,981 | -€3,821 | -3.7% |
| Amounts payable | 17/49 | €221,443 | €220,054 | -€1,390 | -0.6% |
| Amounts payable within one year | 42/48 | €218,943 | €219,054 | +€110 | +0.1% |
| Trade debts | 44 | €218,943 | €219,054 | +€110 | +0.1% |
| Suppliers | 440/4 | €218,943 | €219,054 | +€110 | +0.1% |
| Accrued charges and deferred income | 492/3 | €2,500 | €1,000 | -€1,500 | -60.0% |
| Remuneration, social security and pensions | 62 | €54,364 | €220 | -€54,144 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,892 | €1,614 | -€279 | -14.7% |
| Other operating charges | 640/8 | €585 | €120 | -€465 | -79.5% |
| Gross operating margin | 9900 | -€44,728 | -€1,828 | +€42,901 | +95.9% |
| Operating profit (loss) | 9901 | -€101,570 | -€3,782 | +€97,788 | +96.3% |
| Financial charges | 65/66B | €590 | €39 | -€551 | -93.4% |
| Recurring financial charges | 65 | €590 | €39 | -€551 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | -€102,160 | -€3,821 | +€98,339 | +96.3% |
| Profit (loss) for the period | 9904 | -€102,160 | -€3,821 | +€98,339 | +96.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€102,160 | -€3,821 | +€98,339 | +96.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.