SPOENK: 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.
SPOENK
Largest movements
- Tangible fixed assets -€5,152
down €5,152 (-3.5%), from €148,939 to €143,788
- Debts after one year -€11,162
down €11,162 (-39.5%), from €28,263 to €17,101
- Reserves +€4,156
up €4,156 (+5.9%), from €70,729 to €74,885
of which Distributable reserves: +€4,156
- Gross operating margin +€624
up €624 (+5.1%), from €12,163 to €12,787
- Taxes +€496
new in 2024: €496
- Other operating charges +€187
up €187 (+14.1%), from €1,323 to €1,510
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 | €150,243 | €144,648 | -€5,595 | -3.7% |
| Fixed assets | 21/28 | €148,939 | €143,788 | -€5,152 | -3.5% |
| Tangible fixed assets | 22/27 | €148,939 | €143,788 | -€5,152 | -3.5% |
| Land and buildings | 22 | €148,939 | €143,788 | -€5,152 | -3.5% |
| Current assets | 29/58 | €1,304 | €860 | -€444 | -34.0% |
| Cash at bank and in hand | 54/58 | €1,304 | €860 | -€444 | -34.0% |
| Total equity and liabilities | 10/49 | €150,243 | €144,648 | -€5,595 | -3.7% |
| Equity | 10/15 | €89,329 | €93,485 | +€4,156 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,729 | €74,885 | +€4,156 | +5.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €70,729 | €74,885 | +€4,156 | +5.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €60,914 | €51,163 | -€9,751 | -16.0% |
| Amounts payable after more than one year | 17 | €28,263 | €17,101 | -€11,162 | -39.5% |
| Financial debts | 170/4 | €28,263 | €17,101 | -€11,162 | -39.5% |
| Amounts payable within one year | 42/48 | €32,651 | €34,062 | +€1,411 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €12,441 | €12,441 | = | 0.0% |
| Trade debts | 44 | €384 | €384 | = | 0.0% |
| Suppliers | 440/4 | €384 | €384 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €496 | +€496 | |
| Taxes | 450/3 | - | €496 | +€496 | |
| Other amounts payable | 47/48 | €19,826 | €20,741 | +€915 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,152 | €5,152 | = | 0.0% |
| Other operating charges | 640/8 | €1,323 | €1,510 | +€187 | +14.1% |
| Gross operating margin | 9900 | €12,163 | €12,787 | +€624 | +5.1% |
| Operating profit (loss) | 9901 | €5,689 | €6,126 | +€437 | +7.7% |
| Financial charges | 65/66B | €1,349 | €1,474 | +€125 | +9.3% |
| Recurring financial charges | 65 | €1,349 | €1,474 | +€125 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €4,340 | €4,652 | +€312 | +7.2% |
| Income taxes | 67/77 | - | €496 | +€496 | |
| Profit (loss) for the period | 9904 | €4,340 | €4,156 | -€184 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,340 | €4,156 | -€184 | -4.2% |
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 30 September 2026 via checked.be.