Spooren: 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.
Spooren
Largest movements
- Receivables within one year +€261,392
up €261,392 (+2,894%), from €9,033 to €270,425
of which Other amounts receivable: +€262,195
- Cash -€209,673
down €209,673 (-62.5%), from €335,668 to €125,995
mainly Receivables within one year (-€261,392) and Investment in fixed assets (net) (-€9,531)
- Stocks and contracts -€29,163
down €29,163 (-6.0%), from €486,256 to €457,093
- Reserves +€26,581
up €26,581 (+2.7%), from €977,339 to €1.0m
of which Distributable reserves: +€26,581
- Write-downs -€84,596
down €84,596, from €45,763 to -€38,833
- Gross operating margin -€6,545
down €6,545 (-11.1%), from €58,744 to €52,198
- Taxes +€2,665
up €2,665 (+478%), from €558 to €3,224
- Financial charges +€2,462
up €2,462 (+106%), from €2,326 to €4,788
- Financial income -€2,170
down €2,170 (-27.1%), from €7,996 to €5,826
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 | €1,212,199 | €1,234,404 | +€22,206 | +1.8% |
| Fixed assets | 21/28 | €16,982 | €21,840 | +€4,858 | +28.6% |
| Tangible fixed assets | 22/27 | €16,393 | €21,251 | +€4,858 | +29.6% |
| Land and buildings | 22 | €6,544 | €6,544 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,880 | €2,043 | +€163 | +8.7% |
| Furniture and vehicles | 24 | €1,695 | €7,950 | +€6,256 | +369% |
| Other tangible fixed assets | 26 | €6,274 | €4,713 | -€1,561 | -24.9% |
| Financial fixed assets | 28 | €589 | €589 | = | 0.0% |
| Current assets | 29/58 | €1,195,216 | €1,212,564 | +€17,348 | +1.5% |
| Amounts receivable after more than one year | 29 | €82,500 | €82,500 | = | 0.0% |
| Other amounts receivable | 291 | €82,500 | €82,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €486,256 | €457,093 | -€29,163 | -6.0% |
| Stocks | 30/36 | €486,256 | €457,093 | -€29,163 | -6.0% |
| Amounts receivable within one year | 40/41 | €9,033 | €270,425 | +€261,392 | +2,894% |
| Trade receivables | 40 | €3,053 | €2,250 | -€802 | -26.3% |
| Other amounts receivable | 41 | €5,980 | €268,175 | +€262,195 | +4,384% |
| Current investments | 50/53 | €253,000 | €254,896 | +€1,897 | +0.7% |
| Cash at bank and in hand | 54/58 | €335,668 | €125,995 | -€209,673 | -62.5% |
| Deferred charges and accrued income | 490/1 | €28,759 | €21,654 | -€7,105 | -24.7% |
| Total equity and liabilities | 10/49 | €1,212,199 | €1,234,404 | +€22,206 | +1.8% |
| Equity | 10/15 | €1,157,339 | €1,183,921 | +€26,581 | +2.3% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Capital | 10 | €180,000 | €180,000 | = | 0.0% |
| Issued capital | 100 | €180,000 | €180,000 | = | 0.0% |
| Reserves | 13 | €977,339 | €1,003,921 | +€26,581 | +2.7% |
| Non-distributable reserves | 130/1 | €18,000 | €18,000 | = | 0.0% |
| Legal reserve | 130 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €959,339 | €985,921 | +€26,581 | +2.8% |
| Amounts payable | 17/49 | €54,859 | €50,484 | -€4,376 | -8.0% |
| Amounts payable within one year | 42/48 | €54,859 | €50,484 | -€4,376 | -8.0% |
| Trade debts | 44 | €33,988 | €28,001 | -€5,987 | -17.6% |
| Suppliers | 440/4 | €33,988 | €28,001 | -€5,987 | -17.6% |
| Taxes, remuneration and social security | 45 | €20,871 | €22,483 | +€1,612 | +7.7% |
| Taxes | 450/3 | €14,332 | €15,661 | +€1,329 | +9.3% |
| Remuneration and social security | 454/9 | €6,539 | €6,822 | +€283 | +4.3% |
| Remuneration, social security and pensions | 62 | €52,647 | €52,932 | +€285 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,440 | €4,674 | +€1,234 | +35.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €45,763 | -€38,833 | -€84,596 | |
| Other operating charges | 640/8 | €4,272 | €4,659 | +€387 | +9.1% |
| Gross operating margin | 9900 | €58,744 | €52,198 | -€6,545 | -11.1% |
| Operating profit (loss) | 9901 | -€47,378 | €28,767 | +€76,145 | |
| Financial income | 75/76B | €7,996 | €5,826 | -€2,170 | -27.1% |
| Recurring financial income | 75 | €7,996 | €5,826 | -€2,170 | -27.1% |
| Financial charges | 65/66B | €2,326 | €4,788 | +€2,462 | +106% |
| Recurring financial charges | 65 | €2,326 | €4,788 | +€2,462 | +106% |
| Profit (loss) for the period before taxes | 9903 | -€41,708 | €29,805 | +€71,513 | |
| Income taxes | 67/77 | €558 | €3,224 | +€2,665 | +478% |
| Profit (loss) for the period | 9904 | -€42,266 | €26,581 | +€68,847 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,266 | €26,581 | +€68,847 |
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 13 October 2026 via checked.be.