SPOCS SUD: 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.
SPOCS SUD
Largest movements
- Receivables within one year -€9,919
down €9,919 (-26.6%), from €37,298 to €27,379
- Cash +€6,333
new in 2025: €6,333
mainly Receivables within one year (+€9,919) and Net result for the year (+€7,941)
- Profit (loss) carried forward +€7,941
up €7,941 (+11.3%), from -€70,538 to -€62,597
- Other debts -€5,500
down €5,500 (-6.7%), from €82,244 to €76,744
- Tax, wage and social debts -€3,298
down €3,298 (-58.3%), from €5,658 to €2,360
- Trade debts -€2,729
down €2,729 (-50.2%), from €5,434 to €2,705
- Gross operating margin -€18,120
down €18,120 (-68.6%), from €26,406 to €8,286
- Financial charges +€345
new in 2025: €345
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 | €37,498 | €33,912 | -€3,586 | -9.6% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €37,298 | €33,712 | -€3,586 | -9.6% |
| Amounts receivable within one year | 40/41 | €37,298 | €27,379 | -€9,919 | -26.6% |
| Trade receivables | 40 | €37,298 | €27,379 | -€9,919 | -26.6% |
| Cash at bank and in hand | 54/58 | - | €6,333 | +€6,333 | |
| Total equity and liabilities | 10/49 | €37,498 | €33,912 | -€3,586 | -9.6% |
| Equity | 10/15 | -€55,838 | -€47,897 | +€7,941 | +14.2% |
| Contributions | 10/11 | €12,800 | €12,800 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,538 | -€62,597 | +€7,941 | +11.3% |
| Amounts payable | 17/49 | €93,336 | €81,809 | -€11,527 | -12.4% |
| Amounts payable within one year | 42/48 | €93,336 | €81,809 | -€11,527 | -12.4% |
| Trade debts | 44 | €5,434 | €2,705 | -€2,729 | -50.2% |
| Suppliers | 440/4 | €5,434 | €2,705 | -€2,729 | -50.2% |
| Taxes, remuneration and social security | 45 | €5,658 | €2,360 | -€3,298 | -58.3% |
| Taxes | 450/3 | €5,658 | €2,360 | -€3,298 | -58.3% |
| Other amounts payable | 47/48 | €82,244 | €76,744 | -€5,500 | -6.7% |
| Gross operating margin | 9900 | €26,406 | €8,286 | -€18,120 | -68.6% |
| Operating profit (loss) | 9901 | €26,406 | €8,286 | -€18,120 | -68.6% |
| Financial charges | 65/66B | - | €345 | +€345 | |
| Recurring financial charges | 65 | - | €345 | +€345 | |
| Profit (loss) for the period before taxes | 9903 | €26,406 | €7,941 | -€18,465 | -69.9% |
| Profit (loss) for the period | 9904 | €26,406 | €7,941 | -€18,465 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,406 | €7,941 | -€18,465 | -69.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.