SPONTE SUA: 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.
SPONTE SUA
Largest movements
- Cash -€2,345
down €2,345 (-4.2%), from €55,434 to €53,089
mainly Net result for the year (-€2,328) and Receivables within one year (-€128)
- Profit (loss) carried forward -€2,328
down €2,328 (-15.9%), from -€14,609 to -€16,937
- Gross operating margin -€365
down €365 (-14.2%), from -€2,571 to -€2,936
- Purchases and services +€365
up €365 (+14.2%), from €2,571 to €2,936
- Financial income +€83
up €83 (+7.3%), from €1,146 to €1,229
- Taxes -€45
down €45 (-13.1%), from €344 to €299
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.
Derived cash bridge
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 | €57,419 | €54,939 | -€2,480 | -4.3% |
| Fixed assets | 21/28 | €1,183 | €919 | -€264 | -22.3% |
| Tangible fixed assets | 22/27 | €1,183 | €919 | -€264 | -22.3% |
| Plant, machinery and equipment | 23 | €1,183 | €919 | -€264 | -22.3% |
| Current assets | 29/58 | €56,236 | €54,019 | -€2,217 | -3.9% |
| Amounts receivable within one year | 40/41 | €802 | €930 | +€128 | +16.0% |
| Trade receivables | 40 | €802 | - | -€802 | |
| Other amounts receivable | 41 | - | €930 | +€930 | |
| Cash at bank and in hand | 54/58 | €55,434 | €53,089 | -€2,345 | -4.2% |
| Total equity and liabilities | 10/49 | €57,419 | €54,939 | -€2,480 | -4.3% |
| Equity | 10/15 | €3,941 | €1,613 | -€2,328 | -59.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,609 | -€16,937 | -€2,328 | -15.9% |
| Amounts payable | 17/49 | €53,478 | €53,325 | -€152 | -0.3% |
| Amounts payable within one year | 42/48 | €53,478 | €53,325 | -€152 | -0.3% |
| Trade debts | 44 | €64 | €5 | -€59 | -92.1% |
| Suppliers | 440/4 | €64 | €5 | -€59 | -92.1% |
| Other amounts payable | 47/48 | €53,414 | €53,320 | -€94 | -0.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,571 | €2,936 | +€365 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €270 | €264 | -€6 | -2.2% |
| Gross operating margin | 9900 | -€2,571 | -€2,936 | -€365 | -14.2% |
| Operating profit (loss) | 9901 | -€2,841 | -€3,200 | -€359 | -12.6% |
| Financial income | 75/76B | €1,146 | €1,229 | +€83 | +7.3% |
| Recurring financial income | 75 | €1,146 | €1,229 | +€83 | +7.3% |
| Financial charges | 65/66B | €54 | €59 | +€5 | +8.3% |
| Recurring financial charges | 65 | €54 | €59 | +€5 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,749 | -€2,029 | -€280 | -16.0% |
| Income taxes | 67/77 | €344 | €299 | -€45 | -13.1% |
| Profit (loss) for the period | 9904 | -€2,093 | -€2,328 | -€235 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,093 | -€2,328 | -€235 | -11.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.