Spoton: what changed
Spoton
Largest movements
- Cash +€4,052
up €4,052 (+45.0%), from €9,010 to €13,062
mainly Receivables within one year (+€3,271) and Net result for the year (+€781)
- Receivables within one year -€3,271
down €3,271 (-2.1%), from €156,776 to €153,505
of which Trade receivables: -€2,900
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€409
up €409 (+39.2%), from €1,043 to €1,452
- Depreciation -€175
down €175 (-100%), from €175 to €0
- Other operating charges +€16
up €16 (+2.8%), from €569 to €585
- Financial charges -€16
down €16 (-15.7%), from €102 to €86
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,786 | €166,567 | +€781 | +0.5% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Current assets | 29/58 | €165,786 | €166,567 | +€781 | +0.5% |
| Amounts receivable within one year | 40/41 | €156,776 | €153,505 | -€3,271 | -2.1% |
| Trade receivables | 40 | €3,200 | €300 | -€2,900 | -90.6% |
| Other amounts receivable | 41 | €153,576 | €153,205 | -€371 | -0.2% |
| Cash at bank and in hand | 54/58 | €9,010 | €13,062 | +€4,052 | +45.0% |
| Total equity and liabilities | 10/49 | €165,786 | €166,567 | +€781 | +0.5% |
| Equity | 10/15 | €165,786 | €166,567 | +€781 | +0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,726 | €158,507 | +€781 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175 | €0 | -€175 | -100% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.8% |
| Gross operating margin | 9900 | €1,043 | €1,452 | +€409 | +39.2% |
| Operating profit (loss) | 9901 | €299 | €867 | +€568 | +190% |
| Financial charges | 65/66B | €102 | €86 | -€16 | -15.7% |
| Recurring financial charges | 65 | €102 | €86 | -€16 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €197 | €781 | +€584 | +296% |
| Profit (loss) for the period | 9904 | €197 | €781 | +€584 | +296% |
| Profit (loss) for the period to be appropriated | 9905 | €197 | €781 | +€584 | +296% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.