SPAN dioničko društvo za projektiranje informacijskih sustava financials
SPAN dioničko društvo za projektiranje informacijskih sustava
Country: HR Reporting currency: EUR Latest annual report: 2024-12-31
LEI:
747800L0D5F39CX8NA43 Financial statements
(EUR, as reported — unscaled; 109 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Cost of sales | €119.7M | €90.7M |
| Other income | €1.8M | €1.5M |
| Employee benefits expense | €36.5M | €32.2M |
| Raw materials & consumables used | €591.0K | €607.0K |
| Depreciation & amortisation | €3.7M | €3.6M |
| Finance costs | €1.7M | €834.0K |
| Profit before tax | €4.8M | €1.7M |
| Income tax expense | €1.4M | €499.0K |
| Profit for the year | €3.4M | €1.2M |
| — attributable to owners | €3.4M | €1.1M |
| — attributable to NCI | €0 | €103.0K |
| Total comprehensive income | €4.8M | €911.0K |
| Per share | ||
| Basic EPS | €1.74 | €0.59 |
| Diluted EPS | €1.74 | €0.59 |
| Free cash flow / share | €5.72 | €2.36 |
| Cash flow statement | ||
| Cash generated from operations | €12.6M | €6.4M |
| Net cash from operating activities | €11.9M | €5.8M |
| Net cash from investing activities | -€2.9M | -€10.1M |
| Purchase of PP&E (capex) | €762.0K | €760.0K |
| Purchase of intangibles | €348.0K | €1.6M |
| Net cash from financing activities | €998.0K | -€3.3M |
| Dividends paid | €586.0K | €2.6M |
| Proceeds from borrowings | €11.0M | €2.6M |
| Repayments of borrowings | €7.6M | €1.5M |
| Lease liability payments | €1.5M | €1.7M |
| Balance sheet | ||
| Total assets | €81.2M | €72.3M |
| Non-current assets | €26.2M | €25.7M |
| Property, plant & equipment | €7.0M | €5.6M |
| Right-of-use assets | €2.7M | €1.8M |
| Intangible assets & goodwill | €8.9M | €8.9M |
| Current assets | €55.0M | €46.6M |
| Inventories | €280.0K | €275.0K |
| Trade & other receivables | €29.8M | €31.5M |
| Cash & equivalents | €24.4M | €14.4M |
| Total equity | €33.9M | €30.4M |
| — attributable to owners | €33.9M | €30.1M |
| Non-controlling interests | €0 | €320.0K |
| Non-current liabilities | €2.4M | €3.5M |
| Long-term borrowings | €0 | €33.0K |
| Lease liabilities (non-current) | €1.5M | €947.0K |
| Current liabilities | €44.9M | €38.3M |
| Lease liabilities (current) | €1.3M | €938.0K |
| Trade & other payables | €33.1M | €28.9M |
| Deferred tax liabilities | €835.0K | €581.0K |
| Derived metrics | ||
| Free cash flow | €11.2M | €5.0M |
| Net margin | 1.9% | 0.9% |
| Return on equity | 10.0% | 4.1% |
| Cash conversion ratio | 3.51× | 4.62× |
| Capex coverage | 15.66× | 7.58× |
| Other reported items | ||
| Adjustments For Amortisation Expense | €1.4M | €1.2M |
| Adjustments For Decrease Increase In Inventories | -€4.0K | €366.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | €2.3M | -€12.4M |
| Adjustments For Finance Costs | €350.0K | €151.0K |
| Adjustments For Finance Income | €362.0K | €101.0K |
| Adjustments For Gain Loss On Disposals Property Plant and Equipment | -€27.0K | -€12.0K |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Trade and Other Receivables | €301.0K | €1.0M |
| Adjustments For Increase Decrease In Deferred Income Other Than Contract Liabilities | -€1.4M | -€97.0K |
| Adjustments For Increase Decrease In Other Liabilities | -€301.0K | -€809.0K |
| Adjustments For Increase Decrease In Trade and Other Payables | €3.2M | €12.9M |
| Capital Redemption Reserve | €53.0K | €624.0K |
| Capital Reserve | €8.8M | €9.9M |
| Cash and Cash Equivalents In Subsidiary Or Businesses Acquired Or Disposed2013 | €0 | €3.2M |
| Cash Flows From Used In Operations Before Changes In Working Capital | €8.8M | €6.4M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €2.2M | €7.7M |
| Comprehensive Income Attributable To Noncontrolling Interests | €0 | €102.0K |
| Comprehensive Income Attributable To Owners of Parent | €4.8M | €809.0K |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €5.5M | €2.1M |
| Current Contract Liabilities | €2.3M | €1.9M |
| Current Financial Assets At Amortised Cost | €540.0K | €436.0K |
| Deferred Income Other Than Contract Liabilities | €2.7M | €4.5M |
| Deferred Tax Assets | €1.2M | €1.7M |
| Dividends Received Classified As Investing Activities | €0 | €0 |
| Equity and Liabilities | €81.2M | €72.3M |
| Gains Losses On Exchange Differences On Translation Net of Tax | €17.0K | -€336.0K |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | €298.0K | €1.0M |
| Income Tax Relating To Changes In Revaluation Surplus of Other Comprehensive Income | €301.0K | €0 |
| Income Taxes Paid Refund Classified As Operating Activities | -€623.0K | -€614.0K |
| Increase Decrease In Cash and Cash Equivalents | €10.0M | -€7.7M |
| Increase Decrease Through Change In Equity of Subsidiaries | -€1.2M | — |
| Increase Decrease Through Sharebased Payment Transactions | €615.0K | €562.0K |
| Increase Decrease Through Transfer Between Revaluation Reserve and Retained Earnings | €1.4M | €0 |
| Increase Decrease Through Transfers and Other Changes Equity | — | €0 |
| Increase Decrease Through Treasury Share Transactions | -€233.0K | -€703.0K |
| Intangible Assets Other Than Goodwill | €6.1M | €7.1M |
| Interest Paid Classified As Financing Activities | €334.0K | €145.0K |
| Interest Received Classified As Investing Activities | €362.0K | €101.0K |
| Investment Accounted For Using Equity Method | €260.0K | €262.0K |
| Investments Other Than Investments Accounted For Using Equity Method | €0 | €0 |
| Issued Capital | €3.9M | €3.9M |
| Liabilities | €47.3M | €41.8M |
| Noncurrent Contract Liabilities | €106.0K | €1.8M |
| Noncurrent Payables | €0 | €150.0K |
| Other Comprehensive Income | €17.0K | €336.0K |
| Other Comprehensive Income Before Tax Gains Losses On Revaluation | €1.7M | €0 |
| Other Expense By Nature | €4.6M | €3.1M |
| Other Finance Income | €662.0K | €394.0K |
| Other Inflows Outflows of Cash Classified As Financing Activities | €0 | -€3.0K |
| Other Inflows Outflows of Cash Classified As Investing Activities | €33.0K | €0 |
| Other Noncurrent Assets | €83.0K | €213.0K |
| Other Reserves | €1.5M | €1.4M |
| Purchase of Interests In Associates | €0 | €109.0K |
| Reserve of Exchange Differences On Translation | -€220.0K | -€238.0K |
| Retained Earnings | €16.8M | €13.2M |
| Revaluation Surplus | €3.1M | €1.9M |
| Revenue From Contracts With Customers | €180.2M | €142.8M |
| Revenue From Interest | €362.0K | €101.0K |
| Services Expense | €11.2M | €11.0M |
| Share of Profit Loss of Associates Accounted For Using Equity Method | -€1.0K | -€4.0K |
| Treasury Shares | €53.0K | €624.0K |
Methodology
Every line item above is a fact tagged in SPAN dioničko društvo za projektiranje informacijskih sustava's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.