Sporkin 15: what changed
Sporkin 15
Largest movements
- Stocks and contracts +€91,466
up €91,466 (+88.8%), from €102,972 to €194,438
- Cash +€23,422
up €23,422 (+46.7%), from €50,136 to €73,558
mainly Trade debts (+€84,611) and Net result for the year (+€51,423)
- Tangible fixed assets +€15,522
up €15,522 (+21.0%), from €74,065 to €89,587
of which Furniture and vehicles: +€25,286
- Trade debts +€84,611
up €84,611 (+174%), from €48,631 to €133,242
- Reserves +€51,423
up €51,423 (+74.8%), from €68,710 to €120,134
- Tax, wage and social debts -€16,777
down €16,777 (-49.6%), from €33,821 to €17,043
of which Taxes: -€16,543
- Current portion of long-term debt +€6,725
up €6,725 (+117%), from €5,759 to €12,484
- Debts after one year +€4,880
up €4,880 (+32.9%), from €14,826 to €19,706
- Gross operating margin -€45,524
down €45,524 (-26.7%), from €170,646 to €125,122
- Staff costs -€23,471
down €23,471 (-41.2%), from €56,980 to €33,509
- Taxes -€6,371
down €6,371 (-24.7%), from €25,782 to €19,411
- Depreciation +€5,356
up €5,356 (+36.1%), from €14,824 to €20,181
- Financial income +€2,062
up €2,062 (+5,725%), from €36 to €2,098
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €235,992 | €371,098 | +€135,106 | +57.3% |
| Fixed assets | 21/28 | €78,111 | €92,633 | +€14,522 | +18.6% |
| Intangible fixed assets | 21 | €4,046 | €3,046 | -€1,000 | -24.7% |
| Tangible fixed assets | 22/27 | €74,065 | €89,587 | +€15,522 | +21.0% |
| Plant, machinery and equipment | 23 | €33,322 | €24,369 | -€8,954 | -26.9% |
| Furniture and vehicles | 24 | €28,642 | €53,928 | +€25,286 | +88.3% |
| Other tangible fixed assets | 26 | €12,100 | €11,290 | -€810 | -6.7% |
| Current assets | 29/58 | €157,881 | €278,465 | +€120,584 | +76.4% |
| Stocks and contracts in progress | 3 | €102,972 | €194,438 | +€91,466 | +88.8% |
| Stocks | 30/36 | €102,972 | €194,438 | +€91,466 | +88.8% |
| Amounts receivable within one year | 40/41 | €3,238 | €6,316 | +€3,078 | +95.1% |
| Other amounts receivable | 41 | €3,238 | €6,316 | +€3,078 | +95.1% |
| Cash at bank and in hand | 54/58 | €50,136 | €73,558 | +€23,422 | +46.7% |
| Deferred charges and accrued income | 490/1 | €1,535 | €4,153 | +€2,618 | +171% |
| Total equity and liabilities | 10/49 | €235,992 | €371,098 | +€135,106 | +57.3% |
| Equity | 10/15 | €78,710 | €130,134 | +€51,423 | +65.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €68,710 | €120,134 | +€51,423 | +74.8% |
| Distributable reserves | 133 | €68,710 | €120,134 | +€51,423 | +74.8% |
| Amounts payable | 17/49 | €157,281 | €240,964 | +€83,683 | +53.2% |
| Amounts payable after more than one year | 17 | €14,826 | €19,706 | +€4,880 | +32.9% |
| Financial debts | 170/4 | €14,826 | €19,706 | +€4,880 | +32.9% |
| Amounts payable within one year | 42/48 | €142,456 | €221,258 | +€78,802 | +55.3% |
| Current portion of amounts payable after more than one year | 42 | €5,759 | €12,484 | +€6,725 | +117% |
| Trade debts | 44 | €48,631 | €133,242 | +€84,611 | +174% |
| Suppliers | 440/4 | €48,631 | €133,242 | +€84,611 | +174% |
| Taxes, remuneration and social security | 45 | €33,821 | €17,043 | -€16,777 | -49.6% |
| Taxes | 450/3 | €30,643 | €14,101 | -€16,543 | -54.0% |
| Remuneration and social security | 454/9 | €3,177 | €2,943 | -€235 | -7.4% |
| Other amounts payable | 47/48 | €54,245 | €58,489 | +€4,245 | +7.8% |
| Remuneration, social security and pensions | 62 | €56,980 | €33,509 | -€23,471 | -41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,824 | €20,181 | +€5,356 | +36.1% |
| Other operating charges | 640/8 | €2,579 | €1,099 | -€1,480 | -57.4% |
| Gross operating margin | 9900 | €170,646 | €125,122 | -€45,524 | -26.7% |
| Operating profit (loss) | 9901 | €96,262 | €70,333 | -€25,930 | -26.9% |
| Financial income | 75/76B | €36 | €2,098 | +€2,062 | +5,725% |
| Recurring financial income | 75 | €36 | €2,098 | +€2,062 | +5,725% |
| Financial charges | 65/66B | €706 | €1,596 | +€890 | +126% |
| Recurring financial charges | 65 | €706 | €1,596 | +€890 | +126% |
| Profit (loss) for the period before taxes | 9903 | €95,592 | €70,834 | -€24,758 | -25.9% |
| Income taxes | 67/77 | €25,782 | €19,411 | -€6,371 | -24.7% |
| Profit (loss) for the period | 9904 | €69,810 | €51,423 | -€18,387 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,810 | €51,423 | -€18,387 | -26.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.