SPOOTNIK: 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.
SPOOTNIK
Largest movements
- Cash -€18,963
down €18,963 (-69.0%), from €27,489 to €8,525
mainly Other debts (-€8,198) and Net result for the year (-€7,479)
- Receivables within one year +€836
up €836 (+147.4%), from €567 to €1,403
- Tangible fixed assets +€409
up €409 (+39.4%), from €1,039 to €1,448
- Other debts -€8,198
down €8,198 (-98.6%), from €8,315 to €117
- Profit (loss) carried forward -€7,479
down €7,479, from €0 to -€7,479
- Tax, wage and social debts -€1,660
down €1,660 (-100.0%), from €1,660 to €0
- Accrued charges and deferred income -€386
down €386 (-67.7%), from €570 to €184
- Gross operating margin -€18,581
down €18,581, from €12,505 to -€6,075
- Taxes -€2,941
down €2,941 (-100.0%), from €2,941 to €0
- Depreciation +€178
up €178 (+19.7%), from €900 to €1,078
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.
Cash bridge derived
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 | €29,095 | €11,377 | -€17,718 | -60.9% |
| Fixed assets | 21/28 | €1,039 | €1,448 | +€409 | +39.4% |
| Tangible fixed assets | 22/27 | €1,039 | €1,448 | +€409 | +39.4% |
| Furniture and vehicles | 24 | €1,039 | €1,448 | +€409 | +39.4% |
| Current assets | 29/58 | €28,056 | €9,929 | -€18,127 | -64.6% |
| Amounts receivable within one year | 40/41 | €567 | €1,403 | +€836 | +147.4% |
| Other amounts receivable | 41 | €567 | €1,403 | +€836 | +147.4% |
| Cash at bank and in hand | 54/58 | €27,489 | €8,525 | -€18,963 | -69.0% |
| Total equity and liabilities | 10/49 | €29,095 | €11,377 | -€17,718 | -60.9% |
| Equity | 10/15 | €18,550 | €11,071 | -€7,479 | -40.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€7,479 | -€7,479 | |
| Amounts payable | 17/49 | €10,545 | €306 | -€10,239 | -97.1% |
| Amounts payable within one year | 42/48 | €9,975 | €122 | -€9,853 | -98.8% |
| Trade debts | 44 | - | €6 | +€6 | |
| Suppliers | 440/4 | - | €6 | +€6 | |
| Taxes, remuneration and social security | 45 | €1,660 | €0 | -€1,660 | -100.0% |
| Taxes | 450/3 | €1,660 | €0 | -€1,660 | -100.0% |
| Other amounts payable | 47/48 | €8,315 | €117 | -€8,198 | -98.6% |
| Accrued charges and deferred income | 492/3 | €570 | €184 | -€386 | -67.7% |
| Remuneration, social security and pensions | 62 | €81 | €0 | -€81 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €900 | €1,078 | +€178 | +19.7% |
| Other operating charges | 640/8 | €145 | €130 | -€16 | -10.7% |
| Gross operating margin | 9900 | €12,505 | -€6,075 | -€18,581 | |
| Operating profit (loss) | 9901 | €11,380 | -€7,282 | -€18,662 | |
| Financial charges | 65/66B | €159 | €197 | +€39 | +24.3% |
| Recurring financial charges | 65 | €159 | €197 | +€39 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €11,221 | -€7,479 | -€18,700 | |
| Income taxes | 67/77 | €2,941 | €0 | -€2,941 | -100.0% |
| Profit (loss) for the period | 9904 | €8,280 | -€7,479 | -€15,759 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,280 | -€7,479 | -€15,759 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.