SPOK IT: 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.
SPOK IT
Largest movements
- Receivables within one year -€65,651
down €65,651 (-61.4%), from €106,979 to €41,329
- Cash +€26,032
up €26,032 (+58.4%), from €44,553 to €70,585
mainly Receivables within one year (+€65,651) and Net result for the year (+€59,761)
- Tangible fixed assets +€23,196
up €23,196 (+277.2%), from €8,368 to €31,564
of which Furniture and vehicles: +€21,782
- Trade debts -€17,130
down €17,130 (-97.3%), from €17,598 to €468
- Other debts +€14,031
up €14,031 (+20.8%), from €67,419 to €81,450
- Tax, wage and social debts -€11,771
down €11,771 (-33.2%), from €35,432 to €23,661
- Gross operating margin +€20,118
up €20,118 (+31.4%), from €63,996 to €84,114
- Taxes +€3,845
up €3,845 (+26.9%), from €14,270 to €18,116
- Depreciation +€2,935
up €2,935 (+194.3%), from €1,510 to €4,445
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 | €159,900 | €145,030 | -€14,871 | -9.3% |
| Fixed assets | 21/28 | €8,368 | €31,564 | +€23,196 | +277.2% |
| Tangible fixed assets | 22/27 | €8,368 | €31,564 | +€23,196 | +277.2% |
| Furniture and vehicles | 24 | €7,260 | €29,042 | +€21,782 | +300.0% |
| Other tangible fixed assets | 26 | €1,108 | €2,522 | +€1,414 | +127.6% |
| Current assets | 29/58 | €151,533 | €113,466 | -€38,067 | -25.1% |
| Amounts receivable within one year | 40/41 | €106,979 | €41,329 | -€65,651 | -61.4% |
| Trade receivables | 40 | €106,979 | €41,329 | -€65,651 | -61.4% |
| Cash at bank and in hand | 54/58 | €44,553 | €70,585 | +€26,032 | +58.4% |
| Deferred charges and accrued income | 490/1 | - | €1,552 | +€1,552 | |
| Total equity and liabilities | 10/49 | €159,900 | €145,030 | -€14,871 | -9.3% |
| Equity | 10/15 | €39,451 | €39,451 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,451 | €36,451 | = | 0.0% |
| Distributable reserves | 133 | €36,451 | €36,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €120,449 | €105,579 | -€14,871 | -12.3% |
| Amounts payable within one year | 42/48 | €120,449 | €105,579 | -€14,871 | -12.3% |
| Trade debts | 44 | €17,598 | €468 | -€17,130 | -97.3% |
| Suppliers | 440/4 | €17,598 | €468 | -€17,130 | -97.3% |
| Taxes, remuneration and social security | 45 | €35,432 | €23,661 | -€11,771 | -33.2% |
| Taxes | 450/3 | €35,432 | €23,661 | -€11,771 | -33.2% |
| Other amounts payable | 47/48 | €67,419 | €81,450 | +€14,031 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,510 | €4,445 | +€2,935 | +194.3% |
| Other operating charges | 640/8 | €930 | €1,008 | +€78 | +8.4% |
| Gross operating margin | 9900 | €63,996 | €84,114 | +€20,118 | +31.4% |
| Operating profit (loss) | 9901 | €61,556 | €78,661 | +€17,105 | +27.8% |
| Financial income | 75/76B | €40 | €1 | -€39 | -97.6% |
| Recurring financial income | 75 | €40 | €1 | -€39 | -97.6% |
| Financial charges | 65/66B | €813 | €785 | -€28 | -3.4% |
| Recurring financial charges | 65 | €813 | €785 | -€28 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €60,783 | €77,876 | +€17,094 | +28.1% |
| Income taxes | 67/77 | €14,270 | €18,116 | +€3,845 | +26.9% |
| Profit (loss) for the period | 9904 | €46,512 | €59,761 | +€13,248 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,512 | €59,761 | +€13,248 | +28.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.