SPORNAT: 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.
SPORNAT
Largest movements
- Deferred charges and accrued income +€1,101
up €1,101 (+82.8%), from €1,330 to €2,431
- Cash -€172
down €172 (-1.5%), from €11,546 to €11,375
mainly Net result for the year (-€2,731) and Deferred charges and accrued income (-€1,101)
- Accrued charges and deferred income +€3,660
up €3,660 (+39.8%), from €9,200 to €12,860
- Profit (loss) carried forward -€2,731
down €2,731 (-74.3%), from €3,676 to €945
- Purchases and services -€69,964
down €69,964 (-71.8%), from €97,495 to €27,531
- Turnover -€69,397
down €69,397 (-73.6%), from €94,350 to €24,953
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 | €12,876 | €13,805 | +€929 | +7.2% |
| Current assets | 29/58 | €12,876 | €13,805 | +€929 | +7.2% |
| Cash at bank and in hand | 54/58 | €11,546 | €11,375 | -€172 | -1.5% |
| Deferred charges and accrued income | 490/1 | €1,330 | €2,431 | +€1,101 | +82.8% |
| Total equity and liabilities | 10/49 | €12,876 | €13,805 | +€929 | +7.2% |
| Equity | 10/15 | €3,676 | €945 | -€2,731 | -74.3% |
| Profit (loss) carried forward | 14 | €3,676 | €945 | -€2,731 | -74.3% |
| Amounts payable | 17/49 | €9,200 | €12,860 | +€3,660 | +39.8% |
| Accrued charges and deferred income | 492/3 | €9,200 | €12,860 | +€3,660 | +39.8% |
| Turnover | 70 | €94,350 | €24,953 | -€69,397 | -73.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €97,495 | €27,531 | -€69,964 | -71.8% |
| Gross operating margin | 9900 | -€3,144 | -€2,578 | +€567 | +18.0% |
| Operating profit (loss) | 9901 | -€3,144 | -€2,578 | +€567 | +18.0% |
| Financial charges | 65/66B | €155 | €153 | -€2 | -1.2% |
| Recurring financial charges | 65 | €155 | €153 | -€2 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,300 | -€2,731 | +€569 | +17.2% |
| Profit (loss) for the period | 9904 | -€3,300 | -€2,731 | +€569 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,300 | -€2,731 | +€569 | +17.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.