SPOT Pest Control: 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 Pest Control
Largest movements
- Cash +€121,243
up €121,243 (+160%), from €75,737 to €196,980
mainly Net result for the year (+€155,198) and Current investments (+€103,955)
- Current investments -€103,955
no longer reported in 2025 (was €103,955)
- Tangible fixed assets +€15,961
up €15,961 (+178%), from €8,977 to €24,938
of which Furniture and vehicles: +€17,897
- Reserves +€125,140
up €125,140 (+6,728%), from €1,860 to €127,000
- Other debts -€120,588
down €120,588 (-78.5%), from €153,525 to €32,937
- Debts after one year +€15,252
new in 2025: €15,252
- Tax, wage and social debts +€12,049
up €12,049 (+107%), from €11,294 to €23,343
- Current portion of long-term debt +€5,006
new in 2025: €5,006
- Gross operating margin +€9,575
up €9,575 (+4.8%), from €200,888 to €210,463
- Taxes +€2,647
up €2,647 (+5.2%), from €50,458 to €53,106
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 | €192,092 | €226,189 | +€34,097 | +17.8% |
| Fixed assets | 21/28 | €8,977 | €24,938 | +€15,961 | +178% |
| Tangible fixed assets | 22/27 | €8,977 | €24,938 | +€15,961 | +178% |
| Land and buildings | 22 | €3,687 | €2,093 | -€1,594 | -43.2% |
| Plant, machinery and equipment | 23 | €820 | €477 | -€343 | -41.8% |
| Furniture and vehicles | 24 | €4,469 | €22,367 | +€17,897 | +400% |
| Current assets | 29/58 | €183,115 | €201,251 | +€18,136 | +9.9% |
| Amounts receivable within one year | 40/41 | €2,166 | €4,271 | +€2,104 | +97.1% |
| Trade receivables | 40 | €1,770 | €4,189 | +€2,419 | +137% |
| Other amounts receivable | 41 | €396 | €82 | -€314 | -79.4% |
| Current investments | 50/53 | €103,955 | - | -€103,955 | |
| Cash at bank and in hand | 54/58 | €75,737 | €196,980 | +€121,243 | +160% |
| Deferred charges and accrued income | 490/1 | €1,257 | - | -€1,257 | |
| Total equity and liabilities | 10/49 | €192,092 | €226,189 | +€34,097 | +17.8% |
| Equity | 10/15 | €21,337 | €146,535 | +€125,198 | +587% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €127,000 | +€125,140 | +6,728% |
| Distributable reserves | 133 | €1,860 | €127,000 | +€125,140 | +6,728% |
| Profit (loss) carried forward | 14 | €877 | €935 | +€58 | +6.6% |
| Amounts payable | 17/49 | €170,755 | €79,653 | -€91,102 | -53.4% |
| Amounts payable after more than one year | 17 | - | €15,252 | +€15,252 | |
| Financial debts | 170/4 | - | €15,252 | +€15,252 | |
| Amounts payable within one year | 42/48 | €170,755 | €64,401 | -€106,354 | -62.3% |
| Current portion of amounts payable after more than one year | 42 | - | €5,006 | +€5,006 | |
| Financial debts | 43 | €141 | €214 | +€73 | +52.1% |
| Credit institutions | 430/8 | €141 | €214 | +€73 | +52.1% |
| Trade debts | 44 | €4,305 | €2,901 | -€1,404 | -32.6% |
| Suppliers | 440/4 | €4,305 | €2,901 | -€1,404 | -32.6% |
| Advances received on contracts in progress | 46 | €1,490 | - | -€1,490 | |
| Taxes, remuneration and social security | 45 | €11,294 | €23,343 | +€12,049 | +107% |
| Taxes | 450/3 | €11,294 | €23,343 | +€12,049 | +107% |
| Other amounts payable | 47/48 | €153,525 | €32,937 | -€120,588 | -78.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,996 | €4,786 | -€1,210 | -20.2% |
| Other operating charges | 640/8 | €691 | €336 | -€355 | -51.4% |
| Gross operating margin | 9900 | €200,888 | €210,463 | +€9,575 | +4.8% |
| Operating profit (loss) | 9901 | €194,201 | €205,342 | +€11,141 | +5.7% |
| Financial income | 75/76B | €2,792 | €4,681 | +€1,889 | +67.7% |
| Recurring financial income | 75 | €2,792 | €4,681 | +€1,889 | +67.7% |
| Financial charges | 65/66B | €118 | €1,719 | +€1,601 | +1,361% |
| Recurring financial charges | 65 | €118 | €1,391 | +€1,273 | +1,082% |
| Non-recurring financial charges | 66B | - | €328 | +€328 | |
| Profit (loss) for the period before taxes | 9903 | €196,875 | €208,304 | +€11,429 | +5.8% |
| Income taxes | 67/77 | €50,458 | €53,106 | +€2,647 | +5.2% |
| Profit (loss) for the period | 9904 | €146,417 | €155,198 | +€8,781 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €146,417 | €155,198 | +€8,781 | +6.0% |
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 16 October 2026 via checked.be.