Sponge Belgium: 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.
Sponge Belgium
Largest movements
- Cash +€266,262
up €266,262 (+191%), from €139,218 to €405,480
mainly Other debts (+€259,249) and Accrued charges and deferred income (+€116,403)
- Receivables within one year +€200,149
up €200,149 (+40.5%), from €494,131 to €694,280
of which Other amounts receivable: +€374,616
- Deferred charges and accrued income -€88,081
down €88,081 (-55.7%), from €158,181 to €70,100
- Other debts +€259,249
up €259,249 (+1,048%), from €24,729 to €283,978
- Accrued charges and deferred income +€116,403
up €116,403 (+28.4%), from €409,347 to €525,750
- Tax, wage and social debts -€40,624
down €40,624 (-88.4%), from €45,981 to €5,356
of which Taxes: -€23,322
- Trade debts +€33,588
up €33,588 (+192%), from €17,515 to €51,104
- Gross operating margin -€892,712
down €892,712 (-73.4%), from €1.2m to €323,735
- Staff costs -€622,685
down €622,685 (-67.2%), from €926,246 to €303,561
- Taxes -€23,322
down €23,322 (-81.3%), from €28,678 to €5,356
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €791,530 | €1,169,860 | +€378,330 | +47.8% |
| Current assets | 29/58 | €791,530 | €1,169,860 | +€378,330 | +47.8% |
| Amounts receivable within one year | 40/41 | €494,131 | €694,280 | +€200,149 | +40.5% |
| Trade receivables | 40 | €314,510 | €140,043 | -€174,467 | -55.5% |
| Other amounts receivable | 41 | €179,621 | €554,237 | +€374,616 | +209% |
| Cash at bank and in hand | 54/58 | €139,218 | €405,480 | +€266,262 | +191% |
| Deferred charges and accrued income | 490/1 | €158,181 | €70,100 | -€88,081 | -55.7% |
| Total equity and liabilities | 10/49 | €791,530 | €1,169,860 | +€378,330 | +47.8% |
| Equity | 10/15 | €293,959 | €303,672 | +€9,714 | +3.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €225,788 | €235,502 | +€9,714 | +4.3% |
| Amounts payable | 17/49 | €497,571 | €866,188 | +€368,616 | +74.1% |
| Amounts payable within one year | 42/48 | €88,225 | €340,438 | +€252,213 | +286% |
| Trade debts | 44 | €17,515 | €51,104 | +€33,588 | +192% |
| Suppliers | 440/4 | €17,515 | €51,104 | +€33,588 | +192% |
| Taxes, remuneration and social security | 45 | €45,981 | €5,356 | -€40,624 | -88.4% |
| Taxes | 450/3 | €28,678 | €5,356 | -€23,322 | -81.3% |
| Remuneration and social security | 454/9 | €17,303 | €0 | -€17,303 | -100% |
| Other amounts payable | 47/48 | €24,729 | €283,978 | +€259,249 | +1,048% |
| Accrued charges and deferred income | 492/3 | €409,347 | €525,750 | +€116,403 | +28.4% |
| Remuneration, social security and pensions | 62 | €926,246 | €303,561 | -€622,685 | -67.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,000 | €0 | +€10,000 | |
| Non-recurring operating charges | 66A | €2,584,745 | €0 | -€2.6m | -100% |
| Gross operating margin | 9900 | €1,216,447 | €323,735 | -€892,712 | -73.4% |
| Operating profit (loss) | 9901 | -€2,284,544 | €20,174 | +€2.3m | |
| Financial income | 75/76B | €1,580 | €6,430 | +€4,850 | +307% |
| Recurring financial income | 75 | €1,580 | €6,430 | +€4,850 | +307% |
| Financial charges | 65/66B | €5,645 | €11,533 | +€5,888 | +104% |
| Recurring financial charges | 65 | €5,645 | €11,533 | +€5,888 | +104% |
| Profit (loss) for the period before taxes | 9903 | -€2,288,610 | €15,070 | +€2.3m | |
| Income taxes | 67/77 | €28,678 | €5,356 | -€23,322 | -81.3% |
| Profit (loss) for the period | 9904 | -€2,317,287 | €9,714 | +€2.3m | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,317,287 | €9,714 | +€2.3m |
Source: filed annual accounts (NBB), financial years ended 30 April 2022 and 30 April 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.