SPOCONCEPT: 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.
SPOCONCEPT
Largest movements
- Receivables within one year -€1,504
down €1,504 (-99.9%), from €1,505 to €1
of which Trade receivables: -€1,500
- Cash -€506
down €506 (-87.7%), from €577 to €71
mainly Net result for the year (-€7,426) and Tax, wage and social debts (-€1,088)
- Deferred charges and accrued income +€220
up €220 (+128.4%), from €171 to €391
- Profit (loss) carried forward -€7,426
down €7,426 (-318.9%), from -€2,329 to -€9,755
- Other debts +€4,248
up €4,248 (+75.4%), from €5,630 to €9,878
- Trade debts +€2,476
up €2,476 (+312.6%), from €792 to €3,268
- Tax, wage and social debts -€1,088
down €1,088 (-35.5%), from €3,060 to €1,972
- Gross operating margin -€7,261
down €7,261, from €2,101 to -€5,160
- Other operating charges -€926
down €926 (-56.7%), from €1,634 to €708
- Taxes -€349
down €349 (-43.8%), from €797 to €448
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 | €7,253 | €5,463 | -€1,790 | -24.7% |
| Current assets | 29/58 | €7,253 | €5,463 | -€1,790 | -24.7% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,505 | €1 | -€1,504 | -99.9% |
| Trade receivables | 40 | €1,500 | - | -€1,500 | |
| Other amounts receivable | 41 | €5 | €1 | -€4 | -74.8% |
| Cash at bank and in hand | 54/58 | €577 | €71 | -€506 | -87.7% |
| Deferred charges and accrued income | 490/1 | €171 | €391 | +€220 | +128.4% |
| Total equity and liabilities | 10/49 | €7,253 | €5,463 | -€1,790 | -24.7% |
| Equity | 10/15 | -€2,229 | -€9,655 | -€7,426 | -333.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,329 | -€9,755 | -€7,426 | -318.9% |
| Amounts payable | 17/49 | €9,482 | €15,118 | +€5,636 | +59.4% |
| Amounts payable within one year | 42/48 | €9,482 | €15,118 | +€5,636 | +59.4% |
| Trade debts | 44 | €792 | €3,268 | +€2,476 | +312.6% |
| Suppliers | 440/4 | €792 | €3,268 | +€2,476 | +312.6% |
| Taxes, remuneration and social security | 45 | €3,060 | €1,972 | -€1,088 | -35.5% |
| Taxes | 450/3 | €3,060 | €1,972 | -€1,088 | -35.5% |
| Other amounts payable | 47/48 | €5,630 | €9,878 | +€4,248 | +75.4% |
| Other operating charges | 640/8 | €1,634 | €708 | -€926 | -56.7% |
| Non-recurring operating charges | 66A | €107 | - | -€107 | |
| Gross operating margin | 9900 | €2,101 | -€5,160 | -€7,261 | |
| Operating profit (loss) | 9901 | €360 | -€5,868 | -€6,228 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,121 | €1,111 | -€10 | -0.9% |
| Recurring financial charges | 65 | €1,121 | €1,111 | -€10 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€761 | -€6,979 | -€6,218 | -817.0% |
| Income taxes | 67/77 | €797 | €448 | -€349 | -43.8% |
| Profit (loss) for the period | 9904 | -€1,558 | -€7,426 | -€5,868 | -376.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,558 | -€7,426 | -€5,868 | -376.7% |
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 28 September 2026 via checked.be.