SPOMACOM: 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.
SPOMACOM
Largest movements
- Tangible fixed assets -€13,275
down €13,275 (-50.7%), from €26,185 to €12,910
- Receivables within one year -€9,649
down €9,649 (-63.1%), from €15,296 to €5,647
of which Trade receivables: -€6,494
- Cash -€3,437
down €3,437 (-8.7%), from €39,299 to €35,862
mainly Contributions, distributions and other (-€28,031) and Other debts (-€8,028)
- Profit (loss) carried forward -€16,306
down €16,306 (-58.2%), from €28,031 to €11,726
- Other debts -€8,028
down €8,028 (-21.4%), from €37,515 to €29,486
- Tax, wage and social debts -€1,848
down €1,848 (-14.5%), from €12,698 to €10,851
- Depreciation +€9,888
up €9,888 (+291.9%), from €3,387 to €13,275
- Gross operating margin +€4,811
up €4,811 (+19.1%), from €25,174 to €29,986
- Financial charges -€1,883
down €1,883 (-84.1%), from €2,239 to €356
- Taxes -€869
down €869 (-19.3%), from €4,506 to €3,637
- Other operating charges +€404
up €404 (+68.9%), from €587 to €992
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 | €84,803 | €58,227 | -€26,576 | -31.3% |
| Fixed assets | 21/28 | €26,185 | €12,910 | -€13,275 | -50.7% |
| Tangible fixed assets | 22/27 | €26,185 | €12,910 | -€13,275 | -50.7% |
| Furniture and vehicles | 24 | €26,185 | €12,910 | -€13,275 | -50.7% |
| Current assets | 29/58 | €58,618 | €45,318 | -€13,300 | -22.7% |
| Amounts receivable within one year | 40/41 | €15,296 | €5,647 | -€9,649 | -63.1% |
| Trade receivables | 40 | €10,801 | €4,307 | -€6,494 | -60.1% |
| Other amounts receivable | 41 | €4,495 | €1,340 | -€3,155 | -70.2% |
| Cash at bank and in hand | 54/58 | €39,299 | €35,862 | -€3,437 | -8.7% |
| Deferred charges and accrued income | 490/1 | €4,024 | €3,809 | -€215 | -5.3% |
| Total equity and liabilities | 10/49 | €84,803 | €58,227 | -€26,576 | -31.3% |
| Equity | 10/15 | €33,031 | €16,726 | -€16,306 | -49.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,031 | €11,726 | -€16,306 | -58.2% |
| Amounts payable | 17/49 | €51,772 | €41,502 | -€10,270 | -19.8% |
| Amounts payable within one year | 42/48 | €51,772 | €41,502 | -€10,270 | -19.8% |
| Trade debts | 44 | €1,559 | €1,165 | -€394 | -25.3% |
| Suppliers | 440/4 | €1,559 | €1,165 | -€394 | -25.3% |
| Taxes, remuneration and social security | 45 | €12,698 | €10,851 | -€1,848 | -14.5% |
| Taxes | 450/3 | €12,698 | €10,851 | -€1,848 | -14.5% |
| Other amounts payable | 47/48 | €37,515 | €29,486 | -€8,028 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,387 | €13,275 | +€9,888 | +291.9% |
| Other operating charges | 640/8 | €587 | €992 | +€404 | +68.9% |
| Gross operating margin | 9900 | €25,174 | €29,986 | +€4,811 | +19.1% |
| Operating profit (loss) | 9901 | €21,200 | €15,719 | -€5,481 | -25.9% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €2,239 | €356 | -€1,883 | -84.1% |
| Recurring financial charges | 65 | €2,239 | €356 | -€1,883 | -84.1% |
| Profit (loss) for the period before taxes | 9903 | €18,964 | €15,362 | -€3,602 | -19.0% |
| Income taxes | 67/77 | €4,506 | €3,637 | -€869 | -19.3% |
| Profit (loss) for the period | 9904 | €14,459 | €11,726 | -€2,733 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,459 | €11,726 | -€2,733 | -18.9% |
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 6 October 2026 via checked.be.