Sweetspot Experts: what changed
Two fiscal 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.
Sweetspot Experts
Largest movements
- Cash +€12,212
up €12,212 (+18.9%), from €64,682 to €76,894
mainly Net result for the year (+€28,412) and Advances received (+€11,000)
- Receivables within one year +€6,770
up €6,770 (+12.2%), from €55,302 to €62,072
of which Trade receivables: +€6,770
- Trade debts -€28,440
down €28,440 (-48.0%), from €59,244 to €30,805
- Reserves +€28,412
up €28,412 (+68.3%), from €41,584 to €69,997
- Advances received +€11,000
new in 2025: €11,000
- Tax, wage and social debts +€8,037
up €8,037 (+58.0%), from €13,863 to €21,899
- Gross operating margin -€14,836
down €14,836 (-28.0%), from €53,021 to €38,185
- Taxes -€3,213
down €3,213 (-30.1%), from €10,684 to €7,471
- Staff costs +€1,667
new in 2025: €1,667
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,692 | €142,857 | +€19,166 | +15.5% |
| Fixed assets | 21/28 | €380 | €281 | -€99 | -26.1% |
| Tangible fixed assets | 22/27 | €380 | €281 | -€99 | -26.1% |
| Plant, machinery and equipment | 23 | €380 | €281 | -€99 | -26.1% |
| Current assets | 29/58 | €123,312 | €142,577 | +€19,265 | +15.6% |
| Amounts receivable within one year | 40/41 | €55,302 | €62,072 | +€6,770 | +12.2% |
| Trade receivables | 40 | €54,492 | €61,262 | +€6,770 | +12.4% |
| Other amounts receivable | 41 | €810 | €810 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €64,682 | €76,894 | +€12,212 | +18.9% |
| Deferred charges and accrued income | 490/1 | €3,327 | €3,610 | +€283 | +8.5% |
| Total equity and liabilities | 10/49 | €123,692 | €142,857 | +€19,166 | +15.5% |
| Equity | 10/15 | €50,584 | €78,997 | +€28,412 | +56.2% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €41,584 | €69,997 | +€28,412 | +68.3% |
| Distributable reserves | 133 | €41,584 | €69,997 | +€28,412 | +68.3% |
| Amounts payable | 17/49 | €73,107 | €63,861 | -€9,247 | -12.6% |
| Amounts payable within one year | 42/48 | €73,107 | €63,704 | -€9,403 | -12.9% |
| Trade debts | 44 | €59,244 | €30,805 | -€28,440 | -48.0% |
| Suppliers | 440/4 | €59,244 | €30,805 | -€28,440 | -48.0% |
| Advances received on contracts in progress | 46 | - | €11,000 | +€11,000 | |
| Taxes, remuneration and social security | 45 | €13,863 | €21,899 | +€8,037 | +58.0% |
| Taxes | 450/3 | €13,863 | €21,899 | +€8,037 | +58.0% |
| Accrued charges and deferred income | 492/3 | - | €157 | +€157 | |
| Remuneration, social security and pensions | 62 | - | €1,667 | +€1,667 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116 | €99 | -€17 | -14.3% |
| Other operating charges | 640/8 | €576 | €480 | -€96 | -16.6% |
| Gross operating margin | 9900 | €53,021 | €38,185 | -€14,836 | -28.0% |
| Operating profit (loss) | 9901 | €52,329 | €35,938 | -€16,391 | -31.3% |
| Financial income | 75/76B | €0 | €18 | +€18 | +16418.2% |
| Recurring financial income | 75 | €0 | €18 | +€18 | +16418.2% |
| Financial charges | 65/66B | €61 | €73 | +€12 | +19.5% |
| Recurring financial charges | 65 | €61 | €73 | +€12 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €52,268 | €35,883 | -€16,385 | -31.3% |
| Income taxes | 67/77 | €10,684 | €7,471 | -€3,213 | -30.1% |
| Profit (loss) for the period | 9904 | €41,584 | €28,412 | -€13,172 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,584 | €28,412 | -€13,172 | -31.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.