Spoc-IT: 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.
Spoc-IT
Largest movements
- Receivables within one year +€2,420
up €2,420 (+12.1%), from €19,965 to €22,385
- Cash +€692
up €692 (+2226.5%), from €31 to €723
mainly Tax, wage and social debts (+€4,726) and Other debts (+€2,948)
- Trade debts -€7,292
down €7,292 (-73.6%), from €9,912 to €2,620
- Tax, wage and social debts +€4,726
up €4,726 (+27.4%), from €17,233 to €21,959
of which Taxes: +€4,846
- Other debts +€2,948
up €2,948 (+16.4%), from €17,976 to €20,924
- Profit (loss) carried forward +€2,773
up €2,773 (+6.8%), from -€41,038 to -€38,264
- Gross operating margin +€7,705
up €7,705 (+122.2%), from €6,305 to €14,010
- Other operating charges -€4,767
down €4,767 (-81.7%), from €5,831 to €1,064
- Financial charges +€2,340
up €2,340 (+61.0%), from €3,837 to €6,177
- Taxes +€1,336
up €1,336 (+151.2%), from €884 to €2,220
- Depreciation -€209
down €209 (-10.5%), from €1,984 to €1,775
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,543 | €27,698 | +€3,155 | +12.9% |
| Fixed assets | 21/28 | €4,057 | €4,192 | +€135 | +3.3% |
| Tangible fixed assets | 22/27 | €3,296 | €3,431 | +€135 | +4.1% |
| Furniture and vehicles | 24 | €3,296 | €3,431 | +€135 | +4.1% |
| Financial fixed assets | 28 | €761 | €761 | = | 0.0% |
| Current assets | 29/58 | €20,486 | €23,507 | +€3,020 | +14.7% |
| Amounts receivable within one year | 40/41 | €19,965 | €22,385 | +€2,420 | +12.1% |
| Trade receivables | 40 | €19,965 | €22,385 | +€2,420 | +12.1% |
| Cash at bank and in hand | 54/58 | €31 | €723 | +€692 | +2226.5% |
| Deferred charges and accrued income | 490/1 | €490 | €399 | -€91 | -18.6% |
| Total equity and liabilities | 10/49 | €24,543 | €27,698 | +€3,155 | +12.9% |
| Equity | 10/15 | -€20,578 | -€17,804 | +€2,773 | +13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,038 | -€38,264 | +€2,773 | +6.8% |
| Amounts payable | 17/49 | €45,121 | €45,503 | +€382 | +0.8% |
| Amounts payable within one year | 42/48 | €45,121 | €45,503 | +€382 | +0.8% |
| Trade debts | 44 | €9,912 | €2,620 | -€7,292 | -73.6% |
| Suppliers | 440/4 | €9,912 | €2,620 | -€7,292 | -73.6% |
| Taxes, remuneration and social security | 45 | €17,233 | €21,959 | +€4,726 | +27.4% |
| Taxes | 450/3 | €15,113 | €19,959 | +€4,846 | +32.1% |
| Remuneration and social security | 454/9 | €2,120 | €2,000 | -€120 | -5.7% |
| Other amounts payable | 47/48 | €17,976 | €20,924 | +€2,948 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,984 | €1,775 | -€209 | -10.5% |
| Other operating charges | 640/8 | €5,831 | €1,064 | -€4,767 | -81.7% |
| Gross operating margin | 9900 | €6,305 | €14,010 | +€7,705 | +122.2% |
| Operating profit (loss) | 9901 | -€1,510 | €11,170 | +€12,680 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,837 | €6,177 | +€2,340 | +61.0% |
| Recurring financial charges | 65 | €3,837 | €6,177 | +€2,340 | +61.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,347 | €4,993 | +€10,340 | |
| Income taxes | 67/77 | €884 | €2,220 | +€1,336 | +151.2% |
| Profit (loss) for the period | 9904 | -€6,231 | €2,773 | +€9,004 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,231 | €2,773 | +€9,004 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.