SPOOMAN: 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.
SPOOMAN
Largest movements
- Cash -€20,265
down €20,265 (-59.6%), from €33,977 to €13,712
mainly Debts after one year (-€31,723) and Tax, wage and social debts (-€9,080)
- Debts after one year -€31,723
down €31,723 (-21.1%), from €150,684 to €118,961
- Other debts +€27,887
up €27,887 (+2,618%), from €1,065 to €28,952
- Tax, wage and social debts -€9,080
down €9,080 (-52.1%), from €17,422 to €8,342
of which Taxes: -€6,636
- Trade debts -€6,860
down €6,860 (-78.6%), from €8,730 to €1,870
- Gross operating margin -€58,950
down €58,950, from €34,338 to -€24,612
- Financial income +€29,740
new in 2025: €29,740
- Taxes -€8,008
down €8,008 (-98.0%), from €8,175 to €167
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 | €381,997 | €362,497 | -€19,500 | -5.1% |
| Fixed assets | 21/28 | €317,229 | €317,229 | = | 0.0% |
| Financial fixed assets | 28 | €317,229 | €317,229 | = | 0.0% |
| Current assets | 29/58 | €64,768 | €45,268 | -€19,500 | -30.1% |
| Amounts receivable within one year | 40/41 | €29,561 | €30,277 | +€716 | +2.4% |
| Trade receivables | 40 | €29,561 | - | -€29,561 | |
| Other amounts receivable | 41 | - | €30,277 | +€30,277 | |
| Cash at bank and in hand | 54/58 | €33,977 | €13,712 | -€20,265 | -59.6% |
| Deferred charges and accrued income | 490/1 | €1,230 | €1,279 | +€49 | +4.0% |
| Total equity and liabilities | 10/49 | €381,997 | €362,497 | -€19,500 | -5.1% |
| Equity | 10/15 | €172,373 | €172,649 | +€276 | +0.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €167,373 | €167,649 | +€276 | +0.2% |
| Distributable reserves | 133 | €167,373 | €167,649 | +€276 | +0.2% |
| Amounts payable | 17/49 | €209,624 | €189,849 | -€19,776 | -9.4% |
| Amounts payable after more than one year | 17 | €150,684 | €118,961 | -€31,723 | -21.1% |
| Financial debts | 170/4 | €150,684 | €118,961 | -€31,723 | -21.1% |
| Amounts payable within one year | 42/48 | €58,940 | €70,888 | +€11,947 | +20.3% |
| Financial debts | 43 | €31,723 | €31,723 | = | 0.0% |
| Other loans | 439 | €31,723 | €31,723 | = | 0.0% |
| Trade debts | 44 | €8,730 | €1,870 | -€6,860 | -78.6% |
| Suppliers | 440/4 | €8,730 | €1,870 | -€6,860 | -78.6% |
| Taxes, remuneration and social security | 45 | €17,422 | €8,342 | -€9,080 | -52.1% |
| Taxes | 450/3 | €14,978 | €8,342 | -€6,636 | -44.3% |
| Remuneration and social security | 454/9 | €2,444 | - | -€2,444 | |
| Other amounts payable | 47/48 | €1,065 | €28,952 | +€27,887 | +2,618% |
| Other operating charges | 640/8 | €865 | €874 | +€9 | +1.1% |
| Gross operating margin | 9900 | €34,338 | -€24,612 | -€58,950 | |
| Operating profit (loss) | 9901 | €33,473 | -€25,486 | -€58,959 | |
| Financial income | 75/76B | - | €29,740 | +€29,740 | |
| Recurring financial income | 75 | - | €29,740 | +€29,740 | |
| Financial charges | 65/66B | €4,143 | €3,811 | -€332 | -8.0% |
| Recurring financial charges | 65 | €4,143 | €3,811 | -€332 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €29,330 | €443 | -€28,887 | -98.5% |
| Income taxes | 67/77 | €8,175 | €167 | -€8,008 | -98.0% |
| Profit (loss) for the period | 9904 | €21,155 | €276 | -€20,879 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,155 | €276 | -€20,879 | -98.7% |
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 26 October 2026 via checked.be.