SPORE: 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.
SPORE
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€400
no longer reported in 2021 (was -€400)
- Financial charges +€19
up €19 (+52.0%), from €36 to €54
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,907 | €11,853 | -€54 | -0.5% |
| Fixed assets | 21/28 | €5,206 | €5,206 | = | 0.0% |
| Financial fixed assets | 28 | €5,206 | €5,206 | = | 0.0% |
| Current assets | 29/58 | €6,701 | €6,647 | -€54 | -0.8% |
| Amounts receivable within one year | 40/41 | €6,699 | €6,646 | -€53 | -0.8% |
| Other amounts receivable | 41 | €6,699 | €6,646 | -€53 | -0.8% |
| Cash at bank and in hand | 54/58 | €2 | €1 | -€1 | -68.1% |
| Total equity and liabilities | 10/49 | €11,907 | €11,853 | -€54 | -0.5% |
| Equity | 10/15 | €11,907 | €11,853 | -€54 | -0.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Capital | 10 | €12,500 | €12,500 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,100 | €6,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€593 | -€647 | -€54 | -9.1% |
| Gross operating margin | 9900 | -€400 | - | +€400 | |
| Operating profit (loss) | 9901 | -€400 | - | +€400 | |
| Financial charges | 65/66B | €36 | €54 | +€19 | +52.0% |
| Recurring financial charges | 65 | €36 | €54 | +€19 | +52.0% |
| Profit (loss) for the period before taxes | 9903 | -€436 | -€54 | +€381 | +87.6% |
| Profit (loss) for the period | 9904 | -€436 | -€54 | +€381 | +87.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€436 | -€54 | +€381 | +87.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.