SPOTO CONSULT: 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.
SPOTO CONSULT
Largest movements
- Cash -€14,687
down €14,687 (-33.0%), from €44,521 to €29,834
mainly Contributions, distributions and other (-€20,000) and Net result for the year (-€10,744)
- Receivables within one year -€5,241
down €5,241 (-43.1%), from €12,174 to €6,933
of which Other amounts receivable: -€8,394
- Tangible fixed assets -€3,409
no longer reported in 2025 (was €3,409)
- Reserves -€30,744
down €30,744 (-82.8%), from €37,147 to €6,403
- Other debts +€9,235
new in 2025: €9,235
- Trade debts -€1,783
down €1,783 (-66.2%), from €2,693 to €911
- Gross operating margin +€3,285
up €3,285 (+26.5%), from -€12,419 to -€9,134
- Depreciation -€1,361
no longer reported in 2025 (was €1,361)
- Financial income -€553
no longer reported in 2025 (was €553)
- Other operating charges +€146
up €146 (+14.4%), from €1,012 to €1,158
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 | €60,251 | €36,766 | -€23,485 | -39.0% |
| Fixed assets | 21/28 | €3,409 | - | -€3,409 | |
| Tangible fixed assets | 22/27 | €3,409 | - | -€3,409 | |
| Furniture and vehicles | 24 | €3,409 | - | -€3,409 | |
| Current assets | 29/58 | €56,842 | €36,766 | -€20,075 | -35.3% |
| Amounts receivable within one year | 40/41 | €12,174 | €6,933 | -€5,241 | -43.1% |
| Trade receivables | 40 | €3,060 | €6,213 | +€3,153 | +103% |
| Other amounts receivable | 41 | €9,114 | €720 | -€8,394 | -92.1% |
| Cash at bank and in hand | 54/58 | €44,521 | €29,834 | -€14,687 | -33.0% |
| Deferred charges and accrued income | 490/1 | €148 | - | -€148 | |
| Total equity and liabilities | 10/49 | €60,251 | €36,766 | -€23,485 | -39.0% |
| Equity | 10/15 | €57,147 | €26,403 | -€30,744 | -53.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €37,147 | €6,403 | -€30,744 | -82.8% |
| Distributable reserves | 133 | €37,147 | €6,403 | -€30,744 | -82.8% |
| Amounts payable | 17/49 | €3,104 | €10,364 | +€7,259 | +234% |
| Amounts payable within one year | 42/48 | €3,104 | €10,364 | +€7,259 | +234% |
| Trade debts | 44 | €2,693 | €911 | -€1,783 | -66.2% |
| Suppliers | 440/4 | €2,693 | €911 | -€1,783 | -66.2% |
| Taxes, remuneration and social security | 45 | €411 | €218 | -€193 | -46.9% |
| Taxes | 450/3 | €411 | €218 | -€193 | -46.9% |
| Other amounts payable | 47/48 | - | €9,235 | +€9,235 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,361 | - | -€1,361 | |
| Other operating charges | 640/8 | €1,012 | €1,158 | +€146 | +14.4% |
| Gross operating margin | 9900 | -€12,419 | -€9,134 | +€3,285 | +26.5% |
| Operating profit (loss) | 9901 | -€14,792 | -€10,292 | +€4,500 | +30.4% |
| Financial income | 75/76B | €553 | - | -€553 | |
| Recurring financial income | 75 | €553 | - | -€553 | |
| Financial charges | 65/66B | €210 | €229 | +€19 | +9.0% |
| Recurring financial charges | 65 | €210 | €229 | +€19 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,449 | -€10,521 | +€3,928 | +27.2% |
| Income taxes | 67/77 | €207 | €223 | +€15 | +7.4% |
| Profit (loss) for the period | 9904 | -€14,657 | -€10,744 | +€3,913 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,657 | -€10,744 | +€3,913 | +26.7% |
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 20 October 2026 via checked.be.