Spornifé: 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.
Spornifé
Largest movements
- Cash +€20,676
up €20,676 (+76.9%), from €26,875 to €47,551
mainly Net result for the year (+€20,255) and Current portion of long-term debt (+€4,311)
- Tangible fixed assets +€5,018
up €5,018 (+411%), from €1,221 to €6,239
- Receivables within one year +€2,565
up €2,565 (+19.4%), from €13,254 to €15,818
of which Trade receivables: +€2,071
- Reserves +€20,255
up €20,255 (+63.4%), from €31,930 to €52,185
- Current portion of long-term debt +€4,311
up €4,311, from €0 to €4,311
- Debts after one year +€3,131
new in 2025: €3,131
- Tax, wage and social debts +€1,502
up €1,502 (+34.8%), from €4,317 to €5,820
- Gross operating margin +€29,174
up €29,174 (+1,203%), from €2,425 to €31,600
- Taxes +€5,987
up €5,987 (+433%), from €1,383 to €7,369
- Financial charges +€334
up €334 (+219%), from €153 to €487
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 | €41,349 | €69,959 | +€28,610 | +69.2% |
| Fixed assets | 21/28 | €1,221 | €6,239 | +€5,018 | +411% |
| Tangible fixed assets | 22/27 | €1,221 | €6,239 | +€5,018 | +411% |
| Furniture and vehicles | 24 | €1,221 | €6,239 | +€5,018 | +411% |
| Current assets | 29/58 | €40,128 | €63,720 | +€23,591 | +58.8% |
| Amounts receivable within one year | 40/41 | €13,254 | €15,818 | +€2,565 | +19.4% |
| Trade receivables | 40 | €10,500 | €12,571 | +€2,071 | +19.7% |
| Other amounts receivable | 41 | €2,754 | €3,247 | +€494 | +17.9% |
| Cash at bank and in hand | 54/58 | €26,875 | €47,551 | +€20,676 | +76.9% |
| Deferred charges and accrued income | 490/1 | - | €350 | +€350 | |
| Total equity and liabilities | 10/49 | €41,349 | €69,959 | +€28,610 | +69.2% |
| Equity | 10/15 | €34,930 | €55,185 | +€20,255 | +58.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €31,930 | €52,185 | +€20,255 | +63.4% |
| Distributable reserves | 133 | €31,930 | €52,185 | +€20,255 | +63.4% |
| Amounts payable | 17/49 | €6,419 | €14,773 | +€8,354 | +130% |
| Amounts payable after more than one year | 17 | - | €3,131 | +€3,131 | |
| Financial debts | 170/4 | - | €3,131 | +€3,131 | |
| Amounts payable within one year | 42/48 | €6,419 | €11,643 | +€5,224 | +81.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | €4,311 | +€4,311 | |
| Financial debts | 43 | €20 | €44 | +€24 | +121% |
| Credit institutions | 430/8 | €20 | €44 | +€24 | +121% |
| Trade debts | 44 | €2,082 | €1,468 | -€614 | -29.5% |
| Suppliers | 440/4 | €2,082 | €1,468 | -€614 | -29.5% |
| Taxes, remuneration and social security | 45 | €4,317 | €5,820 | +€1,502 | +34.8% |
| Taxes | 450/3 | €4,317 | €5,820 | +€1,502 | +34.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,733 | €2,547 | -€186 | -6.8% |
| Other operating charges | 640/8 | €904 | €1,054 | +€150 | +16.6% |
| Gross operating margin | 9900 | €2,425 | €31,600 | +€29,174 | +1,203% |
| Operating profit (loss) | 9901 | -€1,212 | €27,998 | +€29,211 | |
| Financial income | 75/76B | €120 | €113 | -€7 | -5.8% |
| Recurring financial income | 75 | €120 | €113 | -€7 | -5.8% |
| Financial charges | 65/66B | €153 | €487 | +€334 | +219% |
| Recurring financial charges | 65 | €153 | €487 | +€334 | +219% |
| Profit (loss) for the period before taxes | 9903 | -€1,245 | €27,624 | +€28,869 | |
| Income taxes | 67/77 | €1,383 | €7,369 | +€5,987 | +433% |
| Profit (loss) for the period | 9904 | -€2,628 | €20,255 | +€22,883 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,628 | €20,255 | +€22,883 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.