SPOONEKE: 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.
SPOONEKE
Largest movements
- Tangible fixed assets -€8,911
down €8,911 (-16.3%), from €54,538 to €45,627
of which Plant, machinery and equipment: -€8,051
- Receivables within one year +€2,602
up €2,602 (+13.7%), from €18,947 to €21,549
- Formation expenses -€2,101
down €2,101 (-83.5%), from €2,517 to €416
- Intangible fixed assets -€1,941
down €1,941 (-60.4%), from €3,211 to €1,270
- Stocks and contracts -€1,658
down €1,658 (-15.3%), from €10,803 to €9,145
- Tax, wage and social debts +€16,368
up €16,368 (+95.2%), from €17,202 to €33,570
of which Remuneration and social security: +€18,413
- Trade debts -€13,585
down €13,585 (-42.9%), from €31,670 to €18,085
- Profit (loss) carried forward -€10,456
down €10,456 (-5.5%), from -€191,776 to -€202,232
- Other debts +€10,075
up €10,075 (+344%), from €2,926 to €13,001
- Debts after one year -€7,919
down €7,919 (-18.1%), from €43,656 to €35,737
of which Financial debts: -€7,912
- Staff costs +€21,234
up €21,234 (+124%), from €17,155 to €38,389
- Gross operating margin +€15,330
up €15,330 (+52.7%), from €29,069 to €44,399
- Depreciation -€1,863
down €1,863 (-11.9%), from €15,695 to €13,832
- Financial charges -€865
down €865 (-31.5%), from €2,742 to €1,877
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 | €94,583 | €80,085 | -€14,498 | -15.3% |
| Formation expenses | 20 | €2,517 | €416 | -€2,101 | -83.5% |
| Fixed assets | 21/28 | €58,549 | €47,697 | -€10,852 | -18.5% |
| Intangible fixed assets | 21 | €3,211 | €1,270 | -€1,941 | -60.4% |
| Tangible fixed assets | 22/27 | €54,538 | €45,627 | -€8,911 | -16.3% |
| Plant, machinery and equipment | 23 | €49,706 | €41,655 | -€8,051 | -16.2% |
| Furniture and vehicles | 24 | €525 | €340 | -€185 | -35.2% |
| Other tangible fixed assets | 26 | €4,307 | €3,632 | -€675 | -15.7% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €33,517 | €31,972 | -€1,545 | -4.6% |
| Stocks and contracts in progress | 3 | €10,803 | €9,145 | -€1,658 | -15.3% |
| Stocks | 30/36 | €10,803 | €9,145 | -€1,658 | -15.3% |
| Amounts receivable within one year | 40/41 | €18,947 | €21,549 | +€2,602 | +13.7% |
| Trade receivables | 40 | €18,947 | €21,549 | +€2,602 | +13.7% |
| Cash at bank and in hand | 54/58 | €1,570 | €455 | -€1,115 | -71.0% |
| Deferred charges and accrued income | 490/1 | €2,197 | €823 | -€1,374 | -62.5% |
| Total equity and liabilities | 10/49 | €94,583 | €80,085 | -€14,498 | -15.3% |
| Equity | 10/15 | -€16,477 | -€28,370 | -€11,893 | -72.2% |
| Contributions | 10/11 | €166,200 | €166,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€191,776 | -€202,232 | -€10,456 | -5.5% |
| Investment grants | 15 | €9,099 | €7,662 | -€1,437 | -15.8% |
| Amounts payable | 17/49 | €111,060 | €108,455 | -€2,605 | -2.3% |
| Amounts payable after more than one year | 17 | €43,656 | €35,737 | -€7,919 | -18.1% |
| Financial debts | 170/4 | €7,912 | - | -€7,912 | |
| Other amounts payable | 178/9 | €35,744 | €35,737 | -€7 | 0.0% |
| Amounts payable within one year | 42/48 | €67,054 | €72,568 | +€5,514 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €15,256 | €7,912 | -€7,344 | -48.1% |
| Trade debts | 44 | €31,670 | €18,085 | -€13,585 | -42.9% |
| Suppliers | 440/4 | €31,670 | €18,085 | -€13,585 | -42.9% |
| Taxes, remuneration and social security | 45 | €17,202 | €33,570 | +€16,368 | +95.2% |
| Taxes | 450/3 | €2,822 | €777 | -€2,045 | -72.5% |
| Remuneration and social security | 454/9 | €14,380 | €32,793 | +€18,413 | +128% |
| Other amounts payable | 47/48 | €2,926 | €13,001 | +€10,075 | +344% |
| Accrued charges and deferred income | 492/3 | €350 | €150 | -€200 | -57.1% |
| Remuneration, social security and pensions | 62 | €17,155 | €38,389 | +€21,234 | +124% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,695 | €13,832 | -€1,863 | -11.9% |
| Other operating charges | 640/8 | €1,172 | €1,213 | +€41 | +3.5% |
| Non-recurring operating charges | 66A | €477 | €981 | +€504 | +106% |
| Gross operating margin | 9900 | €29,069 | €44,399 | +€15,330 | +52.7% |
| Operating profit (loss) | 9901 | -€5,430 | -€10,016 | -€4,586 | -84.5% |
| Financial income | 75/76B | €1,437 | €1,437 | = | 0.0% |
| Recurring financial income | 75 | €1,437 | €1,437 | = | 0.0% |
| Financial charges | 65/66B | €2,742 | €1,877 | -€865 | -31.5% |
| Recurring financial charges | 65 | €2,742 | €1,877 | -€865 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,735 | -€10,456 | -€3,721 | -55.2% |
| Profit (loss) for the period | 9904 | -€6,735 | -€10,456 | -€3,721 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,735 | -€10,456 | -€3,721 | -55.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.