SPUMANTE: 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.
SPUMANTE
Largest movements
- Tangible fixed assets -€1,962
down €1,962 (-6.1%), from €32,394 to €30,432
of which Land and buildings: -€1,916
- Profit (loss) carried forward -€3,602
down €3,602 (-8.6%), from -€41,871 to -€45,473
- Other debts +€1,734
up €1,734 (+2.8%), from €62,383 to €64,116
- Accrued charges and deferred income -€400
down €400 (-100%), from €400 to €0
- Gross operating margin +€1,226
up €1,226 (+54.9%), from -€2,235 to -€1,009
- Other operating charges -€326
down €326 (-44.9%), from €726 to €400
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 | €34,133 | €31,836 | -€2,297 | -6.7% |
| Fixed assets | 21/28 | €32,394 | €30,432 | -€1,962 | -6.1% |
| Tangible fixed assets | 22/27 | €32,394 | €30,432 | -€1,962 | -6.1% |
| Land and buildings | 22 | €32,347 | €30,432 | -€1,916 | -5.9% |
| Other tangible fixed assets | 26 | €47 | €0 | -€47 | -100% |
| Current assets | 29/58 | €1,739 | €1,404 | -€335 | -19.3% |
| Cash at bank and in hand | 54/58 | €1,739 | €1,404 | -€335 | -19.3% |
| Total equity and liabilities | 10/49 | €34,133 | €31,836 | -€2,297 | -6.7% |
| Equity | 10/15 | -€28,775 | -€32,377 | -€3,602 | -12.5% |
| Contributions | 10/11 | €11,226 | €11,226 | = | 0.0% |
| Reserves | 13 | €1,870 | €1,870 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,870 | €1,870 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,870 | €1,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,871 | -€45,473 | -€3,602 | -8.6% |
| Amounts payable | 17/49 | €62,908 | €64,213 | +€1,305 | +2.1% |
| Amounts payable within one year | 42/48 | €62,508 | €64,213 | +€1,705 | +2.7% |
| Trade debts | 44 | €126 | €97 | -€29 | -22.9% |
| Suppliers | 440/4 | €126 | €97 | -€29 | -22.9% |
| Other amounts payable | 47/48 | €62,383 | €64,116 | +€1,734 | +2.8% |
| Accrued charges and deferred income | 492/3 | €400 | €0 | -€400 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,962 | €1,962 | +€0 | 0.0% |
| Other operating charges | 640/8 | €726 | €400 | -€326 | -44.9% |
| Gross operating margin | 9900 | -€2,235 | -€1,009 | +€1,226 | +54.9% |
| Operating profit (loss) | 9901 | -€4,923 | -€3,371 | +€1,552 | +31.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €213 | €232 | +€19 | +8.8% |
| Recurring financial charges | 65 | €213 | €232 | +€19 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,136 | -€3,602 | +€1,534 | +29.9% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€5,136 | -€3,602 | +€1,534 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,136 | -€3,602 | +€1,534 | +29.9% |
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 16 October 2026 via checked.be.