Spot On Digital: 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.
Spot On Digital
Largest movements
- Receivables within one year +€9,269
new in 2025: €9,269
- Cash +€2,587
up €2,587 (+89.6%), from €2,889 to €5,477
mainly Net result for the year (+€9,504) and Tax, wage and social debts (+€2,498)
- Deferred charges and accrued income -€231
down €231 (-100%), from €231 to €0
- Profit (loss) carried forward +€9,504
up €9,504, from -€357 to €9,147
- Tax, wage and social debts +€2,498
up €2,498 (+2,510%), from €100 to €2,598
- Accrued charges and deferred income -€364
down €364 (-100%), from €364 to €0
- Gross operating margin +€11,935
up €11,935 (+13,033%), from €92 to €12,026
- Taxes +€2,296
new in 2025: €2,296
- Other operating charges -€242
down €242 (-56.6%), from €427 to €186
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 | €3,120 | €14,745 | +€11,625 | +373% |
| Current assets | 29/58 | €3,120 | €14,745 | +€11,625 | +373% |
| Amounts receivable within one year | 40/41 | - | €9,269 | +€9,269 | |
| Trade receivables | 40 | - | €9,269 | +€9,269 | |
| Cash at bank and in hand | 54/58 | €2,889 | €5,477 | +€2,587 | +89.6% |
| Deferred charges and accrued income | 490/1 | €231 | €0 | -€231 | -100% |
| Total equity and liabilities | 10/49 | €3,120 | €14,745 | +€11,625 | +373% |
| Equity | 10/15 | €2,643 | €12,147 | +€9,504 | +360% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€357 | €9,147 | +€9,504 | |
| Amounts payable | 17/49 | €477 | €2,598 | +€2,121 | +445% |
| Amounts payable within one year | 42/48 | €113 | €2,598 | +€2,485 | +2,195% |
| Trade debts | 44 | €14 | €0 | -€14 | -100% |
| Suppliers | 440/4 | €14 | €0 | -€14 | -100% |
| Taxes, remuneration and social security | 45 | €100 | €2,598 | +€2,498 | +2,510% |
| Taxes | 450/3 | €100 | €2,598 | +€2,498 | +2,510% |
| Accrued charges and deferred income | 492/3 | €364 | €0 | -€364 | -100% |
| Other operating charges | 640/8 | €427 | €186 | -€242 | -56.6% |
| Gross operating margin | 9900 | €92 | €12,026 | +€11,935 | +13,033% |
| Operating profit (loss) | 9901 | -€336 | €11,841 | +€12,176 | |
| Financial charges | 65/66B | €21 | €40 | +€20 | +94.0% |
| Recurring financial charges | 65 | €21 | €40 | +€20 | +94.0% |
| Profit (loss) for the period before taxes | 9903 | -€357 | €11,800 | +€12,157 | |
| Income taxes | 67/77 | - | €2,296 | +€2,296 | |
| Profit (loss) for the period | 9904 | -€357 | €9,504 | +€9,861 | |
| Profit (loss) for the period to be appropriated | 9905 | -€357 | €9,504 | +€9,861 |
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 13 October 2026 via checked.be.