Spoden Gerd: 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.
Spoden Gerd
Largest movements
- Receivables within one year -€5,476
down €5,476 (-17.3%), from €31,642 to €26,166
of which Trade receivables: -€10,000
- Tangible fixed assets -€4,406
down €4,406 (-11.4%), from €38,679 to €34,273
- Cash -€1,251
down €1,251 (-57.9%), from €2,159 to €908
mainly Investment in fixed assets (net) (-€8,873) and Net result for the year (-€6,702)
- Stocks and contracts +€1,250
up €1,250 (+108.7%), from €1,150 to €2,400
- Profit (loss) carried forward -€6,702
down €6,702 (-38.6%), from €17,358 to €10,656
- Current portion of long-term debt -€3,272
down €3,272 (-91.6%), from €3,572 to €300
- Gross operating margin -€10,946
down €10,946 (-60.2%), from €18,176 to €7,230
- Depreciation +€1,856
up €1,856 (+16.2%), from €11,423 to €13,279
- Other operating charges -€1,067
down €1,067 (-73.4%), from €1,454 to €387
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 | €76,169 | €66,692 | -€9,477 | -12.4% |
| Fixed assets | 21/28 | €38,679 | €34,273 | -€4,406 | -11.4% |
| Tangible fixed assets | 22/27 | €38,679 | €34,273 | -€4,406 | -11.4% |
| Furniture and vehicles | 24 | €38,679 | €34,273 | -€4,406 | -11.4% |
| Current assets | 29/58 | €37,490 | €32,419 | -€5,071 | -13.5% |
| Stocks and contracts in progress | 3 | €1,150 | €2,400 | +€1,250 | +108.7% |
| Stocks | 30/36 | €1,150 | €2,400 | +€1,250 | +108.7% |
| Amounts receivable within one year | 40/41 | €31,642 | €26,166 | -€5,476 | -17.3% |
| Trade receivables | 40 | €31,589 | €21,589 | -€10,000 | -31.7% |
| Other amounts receivable | 41 | €53 | €4,577 | +€4,524 | +8589.4% |
| Cash at bank and in hand | 54/58 | €2,159 | €908 | -€1,251 | -57.9% |
| Deferred charges and accrued income | 490/1 | €2,538 | €2,944 | +€406 | +16.0% |
| Total equity and liabilities | 10/49 | €76,169 | €66,692 | -€9,477 | -12.4% |
| Equity | 10/15 | €27,894 | €21,192 | -€6,702 | -24.0% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,358 | €10,656 | -€6,702 | -38.6% |
| Amounts payable | 17/49 | €48,276 | €45,500 | -€2,775 | -5.7% |
| Amounts payable after more than one year | 17 | €300 | - | -€300 | |
| Financial debts | 170/4 | €300 | - | -€300 | |
| Amounts payable within one year | 42/48 | €47,976 | €45,500 | -€2,475 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €3,572 | €300 | -€3,272 | -91.6% |
| Trade debts | 44 | €6,831 | €6,905 | +€75 | +1.1% |
| Suppliers | 440/4 | €6,831 | €6,905 | +€75 | +1.1% |
| Other amounts payable | 47/48 | €37,573 | €38,295 | +€722 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,423 | €13,279 | +€1,856 | +16.2% |
| Other operating charges | 640/8 | €1,454 | €387 | -€1,067 | -73.4% |
| Gross operating margin | 9900 | €18,176 | €7,230 | -€10,946 | -60.2% |
| Operating profit (loss) | 9901 | €5,298 | -€6,437 | -€11,735 | |
| Financial charges | 65/66B | €361 | €265 | -€96 | -26.6% |
| Recurring financial charges | 65 | €361 | €265 | -€96 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €4,937 | -€6,702 | -€11,639 | |
| Profit (loss) for the period | 9904 | €4,937 | -€6,702 | -€11,639 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,937 | -€6,702 | -€11,639 |
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 12 October 2026 via checked.be.