SPOSTA: 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.
SPOSTA
Largest movements
- Cash +€30,820
up €30,820 (+149.3%), from €20,647 to €51,467
mainly Receivables after one year (+€25,000) and Depreciation (+€19,631)
- Receivables after one year -€25,000
no longer reported in 2025 (was €25,000)
- Tangible fixed assets -€23,198
down €23,198 (-6.2%), from €372,816 to €349,618
of which Land and buildings: -€28,202
- Other debts -€18,646
down €18,646 (-93.0%), from €20,058 to €1,412
- Trade debts -€15,922
down €15,922 (-70.3%), from €22,634 to €6,712
- Tax, wage and social debts +€14,603
up €14,603 (+262.1%), from €5,570 to €20,173
- Reserves +€9,056
up €9,056 (+12.5%), from €72,457 to €81,514
- Gross operating margin +€11,456
up €11,456 (+34.4%), from €33,271 to €44,727
- Depreciation +€10,325
up €10,325 (+111.0%), from €9,306 to €19,631
- Financial charges +€8,464
up €8,464 (+286.0%), from €2,959 to €11,423
- Other operating charges -€3,384
down €3,384 (-92.1%), from €3,675 to €291
- Taxes -€946
down €946 (-17.0%), from €5,570 to €4,625
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 | €442,764 | €433,939 | -€8,825 | -2.0% |
| Fixed assets | 21/28 | €378,816 | €359,483 | -€19,333 | -5.1% |
| Intangible fixed assets | 21 | - | €3,865 | +€3,865 | |
| Tangible fixed assets | 22/27 | €372,816 | €349,618 | -€23,198 | -6.2% |
| Land and buildings | 22 | €371,432 | €343,230 | -€28,202 | -7.6% |
| Furniture and vehicles | 24 | €1,384 | €6,388 | +€5,004 | +361.5% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €63,948 | €74,456 | +€10,508 | +16.4% |
| Amounts receivable after more than one year | 29 | €25,000 | - | -€25,000 | |
| Other amounts receivable | 291 | €25,000 | - | -€25,000 | |
| Amounts receivable within one year | 40/41 | €18,049 | €21,082 | +€3,033 | +16.8% |
| Trade receivables | 40 | €13,690 | €15,364 | +€1,674 | +12.2% |
| Other amounts receivable | 41 | €4,359 | €5,719 | +€1,359 | +31.2% |
| Cash at bank and in hand | 54/58 | €20,647 | €51,467 | +€30,820 | +149.3% |
| Deferred charges and accrued income | 490/1 | €252 | €1,907 | +€1,655 | +655.8% |
| Total equity and liabilities | 10/49 | €442,764 | €433,939 | -€8,825 | -2.0% |
| Equity | 10/15 | €78,657 | €87,714 | +€9,056 | +11.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €72,457 | €81,514 | +€9,056 | +12.5% |
| Distributable reserves | 133 | €72,457 | €81,514 | +€9,056 | +12.5% |
| Amounts payable | 17/49 | €364,107 | €346,225 | -€17,882 | -4.9% |
| Amounts payable after more than one year | 17 | €299,528 | €301,001 | +€1,473 | +0.5% |
| Financial debts | 170/4 | €299,528 | €301,001 | +€1,473 | +0.5% |
| Amounts payable within one year | 42/48 | €64,579 | €45,224 | -€19,355 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | €16,316 | €16,927 | +€611 | +3.7% |
| Trade debts | 44 | €22,634 | €6,712 | -€15,922 | -70.3% |
| Suppliers | 440/4 | €22,634 | €6,712 | -€15,922 | -70.3% |
| Taxes, remuneration and social security | 45 | €5,570 | €20,173 | +€14,603 | +262.1% |
| Taxes | 450/3 | €5,570 | €20,173 | +€14,603 | +262.1% |
| Other amounts payable | 47/48 | €20,058 | €1,412 | -€18,646 | -93.0% |
| Non-recurring operating income | 76A | €13,188 | €1,825 | -€11,363 | -86.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,306 | €19,631 | +€10,325 | +111.0% |
| Other operating charges | 640/8 | €3,675 | €291 | -€3,384 | -92.1% |
| Gross operating margin | 9900 | €33,271 | €44,727 | +€11,456 | +34.4% |
| Operating profit (loss) | 9901 | €20,290 | €24,805 | +€4,515 | +22.3% |
| Financial income | 75/76B | €239 | €299 | +€60 | +25.3% |
| Recurring financial income | 75 | €239 | €299 | +€60 | +25.3% |
| Financial charges | 65/66B | €2,959 | €11,423 | +€8,464 | +286.0% |
| Recurring financial charges | 65 | €2,959 | €11,423 | +€8,464 | +286.0% |
| Profit (loss) for the period before taxes | 9903 | €17,570 | €13,681 | -€3,889 | -22.1% |
| Income taxes | 67/77 | €5,570 | €4,625 | -€946 | -17.0% |
| Profit (loss) for the period | 9904 | €11,999 | €9,056 | -€2,943 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,999 | €9,056 | -€2,943 | -24.5% |
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 6 October 2026 via checked.be.