SpotIT: 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.
What changed
SpotIT
NACE 62.200, Computer consultancy and computer facilities management
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.3m
2024 · -€282,312+€1.6m
Equity
€1.7m
2024 · €2.3m-€686,743
Cash
€1.8m
2024 · €2.8m-€1.0m
Balance sheet total
€10.6m
2024 · €7.8m+€2.8m
Largest movements
Assets
- Receivables within one year +€2.8m
up €2.8m (+71.2%), from €3.9m to €6.7m
of which Trade receivables: +€2.6m
- Cash -€1.0m
down €1.0m (-36.7%), from €2.8m to €1.8m
mainly Receivables within one year (-€2.8m) and Contributions, distributions and other (-€2.0m)
- Current investments +€1.0m
new in 2025: €1.0m
Equity and liabilities
- Other debts +€2.0m
new in 2025: €2.0m
- Trade debts +€927,529
up €927,529 (+34.1%), from €2.7m to €3.6m
- Tax, wage and social debts +€772,221
up €772,221 (+59.2%), from €1.3m to €2.1m
of which Taxes: +€406,317
- Profit (loss) carried forward -€444,755
down €444,755 (-100.0%), from €444,755 to €0
- Debts after one year -€284,365
down €284,365 (-37.2%), from €765,170 to €480,805
of which Trade debts: -€289,043
Income statement
- Turnover +€5.5m
up €5.5m (+20.8%), from €26.3m to €31.7m
- Goods and materials +€3.7m
up €3.7m (+24.0%), from €15.4m to €19.1m
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.
Result 2024
-€282,312
Turnover
+€5.5m
Other operating income
-€32,190
Goods and materials
-€3.7m
Services and other goods
+€162,545
Staff costs
-€233,495
Depreciation
+€40,206
Write-downs
+€110,196
Other operating charges
-€76
Financial income
-€28,512
Financial charges
+€22,127
Taxes
-€212,903
Result 2025
€1.3m
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.
From operations
+€2.4m
Investment
-€1.1m
Financing
-€2.3m
Cash 2024
€2.8m
From operations (derived)
+€2.4m
Net result for the year
+€1.3m
Depreciation
+€95,148
Receivables after one year
-€44,002
Receivables within one year
-€2.8m
Deferred charges and accrued income
+€43,451
Trade debts
+€927,529
Tax, wage and social debts
+€772,221
Advances received
+€73,645
Other debts
+€2.0m
Accrued charges and deferred income
-€13,895
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€141,904
Current investments
-€1.0m
Financing
-€2.3m
Debts after one year
-€284,365
Current portion of long-term debt
-€76,344
Short-term financial debts
+€92,561
Contributions, distributions and other
-€2.0m
Cash 2025
€1.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,844,286 | €10,648,894 | +€2.8m | +35.8% |
| Fixed assets | 21/28 | €126,861 | €173,617 | +€46,756 | +36.9% |
| Intangible fixed assets | 21 | €22,812 | €88,124 | +€65,312 | +286.3% |
| Tangible fixed assets | 22/27 | €85,675 | €65,189 | -€20,486 | -23.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €61,055 | €53,307 | -€7,748 | -12.7% |
| Leasing and similar rights | 25 | €1,539 | €0 | -€1,539 | -100.0% |
| Other tangible fixed assets | 26 | €23,081 | €11,881 | -€11,199 | -48.5% |
| Financial fixed assets | 28 | €18,375 | €20,305 | +€1,930 | +10.5% |
| Other financial fixed assets | 284/8 | €18,375 | €20,305 | +€1,930 | +10.5% |
| Amounts receivable and cash guarantees | 285/8 | €18,375 | €20,305 | +€1,930 | +10.5% |
| Current assets | 29/58 | €7,717,424 | €10,475,276 | +€2.8m | +35.7% |
| Amounts receivable after more than one year | 29 | - | €44,002 | +€44,002 | |
| Trade receivables | 290 | - | €44,002 | +€44,002 | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €3,900,831 | €6,678,647 | +€2.8m | +71.2% |
| Trade receivables | 40 | €3,723,599 | €6,351,140 | +€2.6m | +70.6% |
| Other amounts receivable | 41 | €177,233 | €327,507 | +€150,274 | +84.8% |
| Current investments | 50/53 | - | €1,000,000 | +€1.0m | |
| Other investments | 51/53 | - | €1,000,000 | +€1.0m | |
| Cash at bank and in hand | 54/58 | €2,783,351 | €1,762,836 | -€1.0m | -36.7% |
| Deferred charges and accrued income | 490/1 | €1,033,242 | €989,791 | -€43,451 | -4.2% |
| Total equity and liabilities | 10/49 | €7,844,286 | €10,648,894 | +€2.8m | +35.8% |
| Equity | 10/15 | €2,348,505 | €1,661,762 | -€686,743 | -29.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €1,753,750 | €1,511,762 | -€241,988 | -13.8% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,735,000 | €1,493,012 | -€241,988 | -13.9% |
| Profit (loss) carried forward | 14 | €444,755 | €0 | -€444,755 | -100.0% |
| Amounts payable | 17/49 | €5,495,781 | €8,987,131 | +€3.5m | +63.5% |
| Amounts payable after more than one year | 17 | €765,170 | €480,805 | -€284,365 | -37.2% |
| Financial debts | 170/4 | €317,354 | €322,031 | +€4,677 | +1.5% |
| Leasing and similar obligations | 172 | €0 | - | = | |
| Credit institutions | 173 | €317,354 | €322,031 | +€4,677 | +1.5% |
| Trade debts | 175 | €447,816 | €158,774 | -€289,043 | -64.5% |
| Suppliers | 1750 | €447,816 | €158,774 | -€289,043 | -64.5% |
| Amounts payable within one year | 42/48 | €4,706,171 | €8,495,782 | +€3.8m | +80.5% |
| Current portion of amounts payable after more than one year | 42 | €233,948 | €157,603 | -€76,344 | -32.6% |
| Financial debts | 43 | €0 | €92,561 | +€92,561 | |
| Credit institutions | 430/8 | €0 | €92,561 | +€92,561 | |
| Trade debts | 44 | €2,720,768 | €3,648,298 | +€927,529 | +34.1% |
| Suppliers | 440/4 | €2,720,768 | €3,648,298 | +€927,529 | +34.1% |
| Advances received on contracts in progress | 46 | €446,395 | €520,039 | +€73,645 | +16.5% |
| Taxes, remuneration and social security | 45 | €1,305,060 | €2,077,281 | +€772,221 | +59.2% |
| Taxes | 450/3 | €251,660 | €657,976 | +€406,317 | +161.5% |
| Remuneration and social security | 454/9 | €1,053,400 | €1,419,305 | +€365,904 | +34.7% |
| Other amounts payable | 47/48 | - | €2,000,000 | +€2.0m | |
| Accrued charges and deferred income | 492/3 | €24,439 | €10,544 | -€13,895 | -56.9% |
| Operating income | 70/76A | €26,371,926 | €31,804,154 | +€5.4m | +20.6% |
| Turnover | 70 | €26,257,362 | €31,721,779 | +€5.5m | +20.8% |
| Other operating income | 74 | €114,565 | €82,375 | -€32,190 | -28.1% |
| Operating charges | 60/66A | €26,641,254 | €30,258,624 | +€3.6m | +13.6% |
| Goods for resale, raw materials and consumables | 60 | €15,413,397 | €19,110,143 | +€3.7m | +24.0% |
| Purchases | 600/8 | €15,413,397 | €19,110,143 | +€3.7m | +24.0% |
| Services and other goods | 61 | €4,808,684 | €4,646,139 | -€162,545 | -3.4% |
| Remuneration, social security and pensions | 62 | €6,171,491 | €6,404,986 | +€233,495 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,354 | €95,148 | -€40,206 | -29.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €110,196 | €0 | -€110,196 | -100.0% |
| Other operating charges | 640/8 | €2,133 | €2,209 | +€76 | +3.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | -€269,328 | €1,545,530 | +€1.8m | |
| Financial income | 75/76B | €56,336 | €27,824 | -€28,512 | -50.6% |
| Recurring financial income | 75 | €56,336 | €27,824 | -€28,512 | -50.6% |
| Income from current assets | 751 | €2,259 | €25,331 | +€23,072 | +1021.4% |
| Other financial income | 752/9 | €54,077 | €2,493 | -€51,584 | -95.4% |
| Financial charges | 65/66B | €86,253 | €64,126 | -€22,127 | -25.7% |
| Recurring financial charges | 65 | €86,253 | €64,126 | -€22,127 | -25.7% |
| Debt charges | 650 | €55,343 | €21,488 | -€33,855 | -61.2% |
| Other financial charges | 652/9 | €30,910 | €42,638 | +€11,728 | +37.9% |
| Profit (loss) for the period before taxes | 9903 | -€299,245 | €1,509,227 | +€1.8m | |
| Income taxes | 67/77 | -€16,933 | €195,970 | +€212,903 | |
| Taxes | 670/3 | €13,067 | €195,971 | +€182,904 | +1399.8% |
| Tax adjustments and reversals of tax provisions | 77 | €30,000 | €1 | -€29,999 | -100.0% |
| Profit (loss) for the period | 9904 | -€282,312 | €1,313,257 | +€1.6m | |
| Profit (loss) for the period to be appropriated | 9905 | -€282,312 | €1,313,257 | +€1.6m |
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 10 October 2026 via checked.be.