SPOT PROPERTIES: 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 PROPERTIES
Largest movements
- Intangible fixed assets +€274,027
new in 2024: €274,027
- Cash +€41,165
up €41,165 (+1862.1%), from €2,211 to €43,375
- Receivables within one year +€40,162
up €40,162 (+341.3%), from €11,766 to €51,928
of which Trade receivables: +€39,980
- Tangible fixed assets +€18,855
new in 2024: €18,855
- Financial fixed assets +€7,500
new in 2024: €7,500
- Debts after one year +€228,568
new in 2024: €228,568
- Other debts +€60,199
up €60,199 (+555.4%), from €10,839 to €71,039
- Current portion of long-term debt +€38,522
new in 2024: €38,522
- Trade debts +€30,119
new in 2024: €30,119
- Profit (loss) carried forward +€15,709
up €15,709, from -€4,919 to €10,790
- Gross operating margin +€87,560
new in 2024: €87,560
- Staff costs +€33,763
new in 2024: €33,763
- Depreciation +€26,591
new in 2024: €26,591
- Financial charges +€6,474
up €6,474 (+13264.0%), from €49 to €6,523
- Taxes +€3,345
new in 2024: €3,345
From the 2023 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,977 | €400,735 | +€386,758 | +2767.2% |
| Fixed assets | 21/28 | - | €300,382 | +€300,382 | |
| Intangible fixed assets | 21 | - | €274,027 | +€274,027 | |
| Tangible fixed assets | 22/27 | - | €18,855 | +€18,855 | |
| Furniture and vehicles | 24 | - | €18,855 | +€18,855 | |
| Financial fixed assets | 28 | - | €7,500 | +€7,500 | |
| Current assets | 29/58 | €13,977 | €100,353 | +€86,376 | +618.0% |
| Amounts receivable within one year | 40/41 | €11,766 | €51,928 | +€40,162 | +341.3% |
| Trade receivables | 40 | €3,155 | €43,135 | +€39,980 | +1267.2% |
| Other amounts receivable | 41 | €8,611 | €8,793 | +€181 | +2.1% |
| Cash at bank and in hand | 54/58 | €2,211 | €43,375 | +€41,165 | +1862.1% |
| Deferred charges and accrued income | 490/1 | - | €5,050 | +€5,050 | |
| Total equity and liabilities | 10/49 | €13,977 | €400,735 | +€386,758 | +2767.2% |
| Equity | 10/15 | €3,137 | €18,846 | +€15,709 | +500.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,919 | €10,790 | +€15,709 | |
| Amounts payable | 17/49 | €10,839 | €381,889 | +€371,049 | +3423.2% |
| Amounts payable after more than one year | 17 | - | €228,568 | +€228,568 | |
| Financial debts | 170/4 | - | €228,568 | +€228,568 | |
| Amounts payable within one year | 42/48 | €10,839 | €153,321 | +€142,481 | +1314.5% |
| Current portion of amounts payable after more than one year | 42 | - | €38,522 | +€38,522 | |
| Trade debts | 44 | - | €30,119 | +€30,119 | |
| Suppliers | 440/4 | - | €30,119 | +€30,119 | |
| Advances received on contracts in progress | 46 | - | €6,111 | +€6,111 | |
| Taxes, remuneration and social security | 45 | - | €7,531 | +€7,531 | |
| Taxes | 450/3 | - | €4,365 | +€4,365 | |
| Remuneration and social security | 454/9 | - | €3,165 | +€3,165 | |
| Other amounts payable | 47/48 | €10,839 | €71,039 | +€60,199 | +555.4% |
| Remuneration, social security and pensions | 62 | - | €33,763 | +€33,763 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €26,591 | +€26,591 | |
| Other operating charges | 640/8 | €848 | €1,698 | +€850 | +100.3% |
| Gross operating margin | 9900 | - | €87,560 | +€87,560 | |
| Operating profit (loss) | 9901 | -€848 | €25,508 | +€26,355 | |
| Financial income | 75/76B | €111 | €69 | -€42 | -37.4% |
| Recurring financial income | 75 | €111 | €69 | -€42 | -37.4% |
| Financial charges | 65/66B | €49 | €6,523 | +€6,474 | +13264.0% |
| Recurring financial charges | 65 | €49 | €6,523 | +€6,474 | +13264.0% |
| Profit (loss) for the period before taxes | 9903 | -€785 | €19,054 | +€19,839 | |
| Income taxes | 67/77 | - | €3,345 | +€3,345 | |
| Profit (loss) for the period | 9904 | -€785 | €15,709 | +€16,494 | |
| Profit (loss) for the period to be appropriated | 9905 | -€785 | €15,709 | +€16,494 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.