SPOC TECHNICAL SERVICES: 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 TECHNICAL SERVICES
Largest movements
- Receivables within one year -€29,599
down €29,599 (-10.1%), from €291,816 to €262,217
of which Other amounts receivable: -€31,037
- Deferred charges and accrued income +€29,487
new in 2025: €29,487
- Tax, wage and social debts +€25,991
up €25,991 (+243.5%), from €10,673 to €36,663
of which Taxes: +€19,984
- Trade debts -€16,781
down €16,781 (-46.0%), from €36,445 to €19,664
- Profit (loss) carried forward -€6,256
new in 2025: -€6,256
- Current portion of long-term debt -€3,612
no longer reported in 2025 (was €3,612)
- Gross operating margin -€68,853
down €68,853 (-22.6%), from €304,161 to €235,309
- Staff costs -€41,903
down €41,903 (-14.8%), from €282,425 to €240,522
- Taxes -€5,500
no longer reported in 2025 (was €5,500)
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 | €309,719 | €309,060 | -€659 | -0.2% |
| Current assets | 29/58 | €309,719 | €309,060 | -€659 | -0.2% |
| Amounts receivable within one year | 40/41 | €291,816 | €262,217 | -€29,599 | -10.1% |
| Trade receivables | 40 | €233,532 | €234,970 | +€1,438 | +0.6% |
| Other amounts receivable | 41 | €58,284 | €27,247 | -€31,037 | -53.3% |
| Cash at bank and in hand | 54/58 | €17,904 | €17,356 | -€548 | -3.1% |
| Deferred charges and accrued income | 490/1 | - | €29,487 | +€29,487 | |
| Total equity and liabilities | 10/49 | €309,719 | €309,060 | -€659 | -0.2% |
| Equity | 10/15 | €107,956 | €101,700 | -€6,256 | -5.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €101,956 | €101,956 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600 | €600 | = | 0.0% |
| Distributable reserves | 133 | €101,356 | €101,356 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,256 | -€6,256 | |
| Amounts payable | 17/49 | €201,763 | €207,360 | +€5,597 | +2.8% |
| Amounts payable within one year | 42/48 | €201,763 | €207,360 | +€5,597 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €3,612 | - | -€3,612 | |
| Financial debts | 43 | €151,033 | €151,033 | = | 0.0% |
| Credit institutions | 430/8 | €151,033 | €151,033 | = | 0.0% |
| Trade debts | 44 | €36,445 | €19,664 | -€16,781 | -46.0% |
| Suppliers | 440/4 | €36,445 | €19,664 | -€16,781 | -46.0% |
| Taxes, remuneration and social security | 45 | €10,673 | €36,663 | +€25,991 | +243.5% |
| Taxes | 450/3 | - | €19,984 | +€19,984 | |
| Remuneration and social security | 454/9 | €10,673 | €16,680 | +€6,007 | +56.3% |
| Remuneration, social security and pensions | 62 | €282,425 | €240,522 | -€41,903 | -14.8% |
| Other operating charges | 640/8 | €193 | €195 | +€2 | +1.0% |
| Gross operating margin | 9900 | €304,161 | €235,309 | -€68,853 | -22.6% |
| Operating profit (loss) | 9901 | €21,543 | -€5,408 | -€26,951 | |
| Financial charges | 65/66B | €3,496 | €848 | -€2,648 | -75.7% |
| Recurring financial charges | 65 | €3,496 | €848 | -€2,648 | -75.7% |
| Profit (loss) for the period before taxes | 9903 | €18,047 | -€6,256 | -€24,303 | |
| Income taxes | 67/77 | €5,500 | - | -€5,500 | |
| Profit (loss) for the period | 9904 | €12,547 | -€6,256 | -€18,803 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,547 | -€6,256 | -€18,803 |
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 7 October 2026 via checked.be.