SPOUTNIK 96: 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.
SPOUTNIK 96
Largest movements
- Cash -€10,599
down €10,599 (-79.2%), from €13,391 to €2,792
mainly Trade debts (-€18,397) and Advances received (-€14,470)
- Receivables within one year +€8,969
up €8,969 (+26.5%), from €33,788 to €42,757
of which Other amounts receivable: +€13,833
- Tangible fixed assets -€7,301
down €7,301 (-37.6%), from €19,408 to €12,107
- Profit (loss) carried forward +€18,565
up €18,565 (+147%), from €12,661 to €31,226
- Trade debts -€18,397
down €18,397 (-77.9%), from €23,620 to €5,223
- Advances received -€14,470
no longer reported in 2025 (was €14,470)
- Tax, wage and social debts +€5,578
up €5,578 (+36.4%), from €15,336 to €20,914
- Gross operating margin +€7,562
up €7,562 (+27.4%), from €27,590 to €35,152
- Taxes -€6,918
down €6,918 (-40.4%), from €17,141 to €10,223
- Financial income +€1,321
up €1,321 (+152%), from €868 to €2,189
- Depreciation +€891
up €891 (+13.9%), from €6,410 to €7,301
- Other operating charges -€356
down €356 (-26.7%), from €1,331 to €975
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 | €66,587 | €57,863 | -€8,724 | -13.1% |
| Fixed assets | 21/28 | €19,408 | €12,314 | -€7,094 | -36.6% |
| Tangible fixed assets | 22/27 | €19,408 | €12,107 | -€7,301 | -37.6% |
| Furniture and vehicles | 24 | €19,408 | €12,107 | -€7,301 | -37.6% |
| Financial fixed assets | 28 | - | €207 | +€207 | |
| Current assets | 29/58 | €47,179 | €45,549 | -€1,630 | -3.5% |
| Amounts receivable within one year | 40/41 | €33,788 | €42,757 | +€8,969 | +26.5% |
| Trade receivables | 40 | €5,394 | €530 | -€4,864 | -90.2% |
| Other amounts receivable | 41 | €28,394 | €42,227 | +€13,833 | +48.7% |
| Cash at bank and in hand | 54/58 | €13,391 | €2,792 | -€10,599 | -79.2% |
| Total equity and liabilities | 10/49 | €66,587 | €57,863 | -€8,724 | -13.1% |
| Equity | 10/15 | €13,161 | €31,726 | +€18,565 | +141% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,661 | €31,226 | +€18,565 | +147% |
| Amounts payable | 17/49 | €53,426 | €26,137 | -€27,289 | -51.1% |
| Amounts payable within one year | 42/48 | €53,426 | €26,137 | -€27,289 | -51.1% |
| Trade debts | 44 | €23,620 | €5,223 | -€18,397 | -77.9% |
| Suppliers | 440/4 | €23,620 | €5,223 | -€18,397 | -77.9% |
| Advances received on contracts in progress | 46 | €14,470 | - | -€14,470 | |
| Taxes, remuneration and social security | 45 | €15,336 | €20,914 | +€5,578 | +36.4% |
| Taxes | 450/3 | €15,336 | €20,914 | +€5,578 | +36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,410 | €7,301 | +€891 | +13.9% |
| Other operating charges | 640/8 | €1,331 | €975 | -€356 | -26.7% |
| Gross operating margin | 9900 | €27,590 | €35,152 | +€7,562 | +27.4% |
| Operating profit (loss) | 9901 | €19,849 | €26,876 | +€7,027 | +35.4% |
| Financial income | 75/76B | €868 | €2,189 | +€1,321 | +152% |
| Recurring financial income | 75 | €868 | €2,189 | +€1,321 | +152% |
| Financial charges | 65/66B | €537 | €277 | -€260 | -48.4% |
| Recurring financial charges | 65 | €537 | €277 | -€260 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €20,180 | €28,788 | +€8,608 | +42.7% |
| Income taxes | 67/77 | €17,141 | €10,223 | -€6,918 | -40.4% |
| Profit (loss) for the period | 9904 | €3,039 | €18,565 | +€15,526 | +511% |
| Profit (loss) for the period to be appropriated | 9905 | €3,039 | €18,565 | +€15,526 | +511% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.