SPOOON: 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.
SPOOON
Largest movements
- Tangible fixed assets -€69,025
down €69,025 (-26.2%), from €263,940 to €194,915
- Receivables within one year +€7,106
up €7,106 (+323.9%), from €2,194 to €9,301
of which Trade receivables: +€4,627
- Cash +€5,747
up €5,747 (+101.1%), from €5,683 to €11,430
mainly Other debts (+€196,679) and Depreciation (+€99,032)
- Financial fixed assets +€5,000
up €5,000 (+1377.4%), from €363 to €5,363
- Profit (loss) carried forward -€210,675
down €210,675 (-22.6%), from -€932,198 to -€1.1m
- Other debts +€196,679
up €196,679 (+31.3%), from €628,477 to €825,156
- Debts after one year -€30,587
down €30,587 (-21.4%), from €143,041 to €112,455
- Trade debts -€8,361
down €8,361 (-11.6%), from €72,062 to €63,701
- Gross operating margin -€33,637
down €33,637 (-69.0%), from €48,782 to €15,145
- Staff costs -€21,582
down €21,582 (-16.3%), from €132,232 to €110,651
- Depreciation +€5,956
up €5,956 (+6.4%), from €93,076 to €99,032
- Other operating charges +€2,177
up €2,177 (+116.1%), from €1,875 to €4,053
- Financial charges +€1,721
up €1,721 (+17.9%), from €9,627 to €11,348
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €383,743 | €325,929 | -€57,814 | -15.1% |
| Formation expenses | 20 | €5,820 | €3,859 | -€1,961 | -33.7% |
| Fixed assets | 21/28 | €351,959 | €287,276 | -€64,683 | -18.4% |
| Intangible fixed assets | 21 | €87,656 | €86,998 | -€658 | -0.8% |
| Tangible fixed assets | 22/27 | €263,940 | €194,915 | -€69,025 | -26.2% |
| Plant, machinery and equipment | 23 | €62,415 | €41,964 | -€20,450 | -32.8% |
| Furniture and vehicles | 24 | €71,684 | €54,547 | -€17,137 | -23.9% |
| Other tangible fixed assets | 26 | €129,841 | €98,404 | -€31,437 | -24.2% |
| Financial fixed assets | 28 | €363 | €5,363 | +€5,000 | +1377.4% |
| Current assets | 29/58 | €25,965 | €34,794 | +€8,830 | +34.0% |
| Stocks and contracts in progress | 3 | €16,950 | €14,064 | -€2,886 | -17.0% |
| Stocks | 30/36 | €16,950 | €14,064 | -€2,886 | -17.0% |
| Amounts receivable within one year | 40/41 | €2,194 | €9,301 | +€7,106 | +323.9% |
| Trade receivables | 40 | €2,192 | €6,819 | +€4,627 | +211.0% |
| Other amounts receivable | 41 | €2 | €2,481 | +€2,479 | +144993.0% |
| Cash at bank and in hand | 54/58 | €5,683 | €11,430 | +€5,747 | +101.1% |
| Deferred charges and accrued income | 490/1 | €1,137 | €0 | -€1,137 | -100.0% |
| Total equity and liabilities | 10/49 | €383,743 | €325,929 | -€57,814 | -15.1% |
| Equity | 10/15 | -€512,198 | -€722,873 | -€210,675 | -41.1% |
| Contributions | 10/11 | €420,000 | €420,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€932,198 | -€1,142,873 | -€210,675 | -22.6% |
| Amounts payable | 17/49 | €895,941 | €1,048,802 | +€152,861 | +17.1% |
| Amounts payable after more than one year | 17 | €143,041 | €112,455 | -€30,587 | -21.4% |
| Financial debts | 170/4 | €143,041 | €112,455 | -€30,587 | -21.4% |
| Amounts payable within one year | 42/48 | €744,546 | €931,522 | +€186,976 | +25.1% |
| Current portion of amounts payable after more than one year | 42 | €29,928 | €30,587 | +€659 | +2.2% |
| Financial debts | 43 | €520 | €0 | -€520 | -100.0% |
| Credit institutions | 430/8 | €520 | €0 | -€520 | -100.0% |
| Trade debts | 44 | €72,062 | €63,701 | -€8,361 | -11.6% |
| Suppliers | 440/4 | €72,062 | €63,701 | -€8,361 | -11.6% |
| Taxes, remuneration and social security | 45 | €13,559 | €12,078 | -€1,481 | -10.9% |
| Taxes | 450/3 | €735 | €2,015 | +€1,280 | +174.0% |
| Remuneration and social security | 454/9 | €12,824 | €10,063 | -€2,761 | -21.5% |
| Other amounts payable | 47/48 | €628,477 | €825,156 | +€196,679 | +31.3% |
| Accrued charges and deferred income | 492/3 | €8,354 | €4,825 | -€3,529 | -42.2% |
| Remuneration, social security and pensions | 62 | €132,232 | €110,651 | -€21,582 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,076 | €99,032 | +€5,956 | +6.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €742 | +€742 | |
| Other operating charges | 640/8 | €1,875 | €4,053 | +€2,177 | +116.1% |
| Gross operating margin | 9900 | €48,782 | €15,145 | -€33,637 | -69.0% |
| Operating profit (loss) | 9901 | -€178,402 | -€199,333 | -€20,931 | -11.7% |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €9,627 | €11,348 | +€1,721 | +17.9% |
| Recurring financial charges | 65 | €9,627 | €11,348 | +€1,721 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | -€188,028 | -€210,675 | -€22,647 | -12.0% |
| Profit (loss) for the period | 9904 | -€188,028 | -€210,675 | -€22,647 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€188,028 | -€210,675 | -€22,647 | -12.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.