SPOT-ON: 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.
SPOT-ON
Largest movements
- Cash -€14,959
down €14,959 (-27.2%), from €54,970 to €40,012
mainly Net result for the year (-€12,320) and Other debts (-€5,449)
- Tangible fixed assets -€2,470
down €2,470 (-38.1%), from €6,489 to €4,019
- Deferred charges and accrued income -€1,384
down €1,384 (-100.0%), from €1,384 to €0
- Profit (loss) carried forward -€12,320
down €12,320 (-104.5%), from -€11,785 to -€24,104
- Other debts -€5,449
down €5,449 (-31.6%), from €17,237 to €11,788
- Gross operating margin -€2,142
down €2,142 (-33.7%), from -€6,359 to -€8,501
- Other operating charges -€652
down €652 (-36.3%), from €1,795 to €1,143
- Financial income +€178
up €178 (+124.0%), from €143 to €321
- Financial charges -€159
down €159 (-34.4%), from €462 to €303
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 | €63,033 | €44,243 | -€18,790 | -29.8% |
| Fixed assets | 21/28 | €6,489 | €4,019 | -€2,470 | -38.1% |
| Tangible fixed assets | 22/27 | €6,489 | €4,019 | -€2,470 | -38.1% |
| Furniture and vehicles | 24 | €6,489 | €4,019 | -€2,470 | -38.1% |
| Current assets | 29/58 | €56,543 | €40,223 | -€16,320 | -28.9% |
| Amounts receivable within one year | 40/41 | €188 | €211 | +€23 | +12.2% |
| Other amounts receivable | 41 | €188 | €211 | +€23 | +12.2% |
| Cash at bank and in hand | 54/58 | €54,970 | €40,012 | -€14,959 | -27.2% |
| Deferred charges and accrued income | 490/1 | €1,384 | €0 | -€1,384 | -100.0% |
| Total equity and liabilities | 10/49 | €63,033 | €44,243 | -€18,790 | -29.8% |
| Equity | 10/15 | €43,415 | €31,096 | -€12,320 | -28.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,000 | €49,000 | = | 0.0% |
| Distributable reserves | 133 | €49,000 | €49,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,785 | -€24,104 | -€12,320 | -104.5% |
| Amounts payable | 17/49 | €19,617 | €13,147 | -€6,471 | -33.0% |
| Amounts payable within one year | 42/48 | €19,230 | €13,147 | -€6,083 | -31.6% |
| Trade debts | 44 | €1,392 | €1,142 | -€251 | -18.0% |
| Suppliers | 440/4 | €1,392 | €1,142 | -€251 | -18.0% |
| Taxes, remuneration and social security | 45 | €601 | €217 | -€384 | -63.9% |
| Taxes | 450/3 | €601 | €217 | -€384 | -63.9% |
| Other amounts payable | 47/48 | €17,237 | €11,788 | -€5,449 | -31.6% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,442 | €2,470 | +€28 | +1.1% |
| Other operating charges | 640/8 | €1,795 | €1,143 | -€652 | -36.3% |
| Gross operating margin | 9900 | -€6,359 | -€8,501 | -€2,142 | -33.7% |
| Operating profit (loss) | 9901 | -€10,597 | -€12,115 | -€1,518 | -14.3% |
| Financial income | 75/76B | €143 | €321 | +€178 | +124.0% |
| Recurring financial income | 75 | €143 | €321 | +€178 | +124.0% |
| Financial charges | 65/66B | €462 | €303 | -€159 | -34.4% |
| Recurring financial charges | 65 | €462 | €303 | -€159 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,915 | -€12,096 | -€1,181 | -10.8% |
| Income taxes | 67/77 | €173 | €224 | +€50 | +29.1% |
| Profit (loss) for the period | 9904 | -€11,088 | -€12,320 | -€1,231 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,088 | -€12,320 | -€1,231 | -11.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.