SPICE (0879.739.619): financials and annual accounts

SPICE

Sint-Niklaas ·KBO/BCE: BE 0879.739.619

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007
Balance sheet: assets
Total assets`20/58`	307,778	310,542	311,224	311,786	331,349	319,828	330,476	330,484	339,959	340,173	356,807	374,523	392,994	423,230	427,327	461,867	471,442	497,671	24,370
Fixed assets`21/28`	304,200	304,200	304,200	304,200	304,200	304,200	304,200	307,549	307,837	324,698	344,906	365,115	385,324	405,945	426,567	446,682	467,257	487,832	1,830
Tangible fixed assets`22/27`	304,200	304,200	304,200	304,200	304,200	304,200	304,200	307,549	307,837	324,698	344,906	365,115	385,324	405,945	426,567	446,682	467,257	487,832	1,830
Land and buildings`22`	304,200	304,200	304,200	304,200	304,200	304,200	304,200	307,549	307,837	324,698	344,906	365,115	385,324	405,533	425,741	445,950	466,159	486,368	-
Furniture and vehicles`24`	-	-	-	-	-	-	-	-	-	-	-	-	-	413	826	732	1,098	1,464	1,830
Current assets`29/58`	3,578	6,341	7,024	7,586	27,149	15,628	26,275	22,936	32,122	15,475	11,900	9,408	7,671	17,285	760	15,184	4,185	9,839	22,540
Amounts receivable within one year`40/41`	-	-	-	-	17,500	-	12,500	11,000	22,000	14,000	8,000	5,350	5,000	12,500	-	12,027	1,082	9,374	6,204
Trade receivables`40`	-	-	-	-	17,500	-	12,500	11,000	22,000	14,000	8,000	5,350	5,000	12,500	-	12,000	1,060	9,000	5,000
Other amounts receivable`41`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	27	22	374	1,204
Cash at bank and in hand`54/58`	3,578	6,341	7,024	7,586	9,649	15,628	13,775	4,436	2,122	1,475	3,900	4,058	2,671	4,785	760	3,157	3,103	465	16,336
Deferred charges and accrued income`490/1`	-	-	-	-	-	-	-	7,500	8,000	-	-	-	-	-	-	-	-	-	-
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	307,778	310,542	311,224	311,786	331,349	319,828	330,476	330,484	339,959	340,173	356,807	374,523	392,994	423,230	427,327	461,867	471,442	497,671	24,370
Equity`10/15`	7,995	8,694	9,377	9,939	12,853	15,667	20,400	19,905	20,233	20,845	20,145	19,783	19,220	14,740	7,117	3,112	-4,516	2,389	8,304
Contributions`10/11`	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	12,400	12,400	12,400
Capital`10`	-	-	-	18,600	18,600	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Issued capital`100`	-	-	-	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600
Uncalled capital`101`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	6,200	6,200	6,200
Contributions outside capital`11`	-	-	18,600	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Other`1109/19`	-	-	18,600	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Reserves`13`	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,545	1,183	620	-	-	-	-	-	-
Non-distributable reserves`130/1`	-	-	-	1,860	1,860	1,860	-	-	-	-	-	-	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,545	1,183	620	-	-	-	-	-	-
Distributable reserves`133`	1,860	1,860	1,860	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Profit (loss) carried forward`14`	-12,465	-11,766	-11,083	-10,521	-7,607	-4,793	-60	-555	-227	385	-	-	-	-3,860	-11,483	-15,488	-16,916	-10,011	-4,096
Amounts payable`17/49`	299,783	301,847	301,847	301,847	318,496	304,161	310,076	310,579	319,726	319,327	336,662	354,740	373,775	408,490	420,211	458,755	475,958	495,282	16,066
Amounts payable after more than one year`17`	295,000	295,000	295,000	295,000	295,000	295,000	295,000	295,000	295,000	295,000	295,000	305,715	327,143	348,572	350,000	388,144	424,091	461,744	-
Financial debts`170/4`	295,000	295,000	295,000	295,000	295,000	295,000	295,000	295,000	295,000	295,000	295,000	305,715	327,143	348,572	350,000	388,144	424,091	461,744	-
Amounts payable within one year`42/48`	4,783	6,847	6,847	6,847	23,496	9,161	15,076	15,579	24,726	24,327	41,662	49,025	46,632	59,918	70,211	70,612	51,867	33,538	16,066
Current portion of amounts payable after more than one year`42`	-	-	-	-	-	-	-	-	-	-	12,500	23,214	21,429	21,429	38,193	39,711	36,178	11,575	-
Financial debts`43`	-	-	-	-	-	-	-	-	-	-	-	-	-	867	-	-	-	-	-
Credit institutions`430/8`	-	-	-	-	-	-	-	-	-	-	-	-	-	867	-	-	-	-	-
Trade debts`44`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	4,119	1,204	1,204	-	-
Suppliers`440/4`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	4,119	1,204	1,204	-	-
Advances received on contracts in progress`46`	-	-	-	-	17,500	-	-	-	-	-	3,530	-	-	11,650	-	15,020	-	10,350	-
Taxes, remuneration and social security`45`	4,783	6,847	6,847	6,847	5,996	9,161	15,076	15,579	24,726	22,557	23,861	24,040	21,974	22,743	22,332	11,934	11,994	9,122	15,052
Taxes`450/3`	-	-	-	-	-	138	138	-	-	44	1,465	2,122	1,572	2,432	3,148	-	60	372	52
Remuneration and social security`454/9`	4,783	6,847	6,847	6,847	5,996	9,024	14,938	15,579	24,726	22,513	22,396	21,919	20,402	20,311	19,184	11,934	11,934	8,750	15,000
Other amounts payable`47/48`	-	-	-	-	-	-	-	-	-	1,770	1,770	1,770	3,229	3,229	5,566	2,742	2,492	2,492	1,014
Income statement
Gross operating margin`9900`	-400	-387	-384	-2,748	-848	-4,572	4,153	153	16,453	21,403	22,153	23,253	28,914	33,184	34,632	29,903	17,442	1,605	-3,165
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	-	-	-	-	-	-	3,348	289	16,861	20,209	20,209	20,209	20,622	20,622	20,622	20,575	20,575	366	-
Other operating charges`640/8`	254	251	132	122	120	119	133	130	127	125	125	124	122	119	3,031	113	112	992	205
Non-recurring operating charges`66A`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	732	-	-	-	-
Operating profit (loss)`9901`	-654	-638	-516	-2,869	-968	-4,691	672	-266	-535	1,069	1,819	2,920	8,170	12,444	10,980	9,214	-3,245	247	-3,370
Financial income`75/76B`	-	0	-	-	-	-	-	0	0	0	1	7	4	3	2	7	148	23	18
Recurring financial income`75`	-	0	-	-	-	-	-	0	0	0	1	7	4	3	2	7	148	23	18
Financial charges`65/66B`	45	45	46	45	46	42	39	62	77	325	1,458	2,361	3,694	4,823	6,244	7,793	3,807	6,183	740
Recurring financial charges`65`	45	45	46	45	46	42	39	62	77	325	1,458	2,361	3,694	4,823	6,244	7,793	3,807	6,183	740
Profit (loss) for the period before taxes`9903`	-699	-682	-562	-2,914	-1,014	-4,733	632	-328	-613	744	362	565	4,480	7,624	4,005	1,428	-6,904	-5,912	-4,093
Income taxes`67/77`	-	0	-	-	-	-	138	-	-1	44	0	1	1	0	0	1	-	4	3
Profit (loss) for the period`9904`	-699	-683	-562	-2,914	-1,014	-4,733	495	-328	-612	701	362	564	4,479	7,624	4,005	1,427	-6,904	-5,916	-4,096
Profit (loss) for the period to be appropriated`9905`	-699	-683	-562	-2,914	-1,014	-4,733	495	-328	-612	701	362	564	4,479	7,624	4,005	1,427	-6,904	-5,916	-4,096
Appropriation of the result
Profit (loss) to be appropriated`9906`	-12,465	-11,766	-11,083	-10,521	-7,607	-4,793	-60	-555	-227	701	362	564	620	-3,860	-11,483	-15,488	-16,916	-10,011	-4,096
Profit (loss) brought forward from the previous period`14P`	-11,766	-11,083	-10,521	-7,607	-6,593	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer to equity`691/2`	-	-	-	-	-	-	-	-	-	315	362	564	620	-	-	-	-	-	-
To the legal reserve`6920`	-	-	-	-	-	-	-	-	-	315	362	564	620	-	-	-	-	-	-
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Financial year	Type	Filed	Reference	Document
31-12-2025	micro format	16-08-2026	2026-00400247	PDF
31-12-2024	micro format	12-08-2025	2025-00370709	PDF
31-12-2023	micro format	14-08-2024	2024-00344310	PDF
31-12-2022	micro format	18-08-2023	2023-00333715	PDF
31-12-2021	micro format	25-08-2022	2022-20315680	PDF
31-12-2020	micro format	20-08-2021	2021-50900562	PDF
31-12-2019	micro format	30-07-2020	2020-36300553	PDF
31-12-2018	micro format	25-07-2019	2019-38600436	PDF
31-12-2017	micro format	10-07-2018	2018-31400043	PDF
31-12-2016	micro format	14-08-2017	2017-43700217	PDF
31-12-2015	abbreviated format	29-08-2016	2016-49100395	PDF
31-12-2014	abbreviated format	25-08-2015	2015-46400206	PDF
31-12-2013	abbreviated format	27-08-2014	2014-48100292	PDF
31-12-2012	abbreviated format	23-08-2013	2013-45300424	PDF
31-12-2011	abbreviated format	23-08-2012	2012-44300536	PDF
31-12-2010	abbreviated format	26-08-2011	2011-44600127	PDF
31-12-2009	abbreviated format	28-07-2010	2010-35600544	PDF
31-12-2008	abbreviated format	29-06-2009	2009-32000056	PDF
31-12-2007	abbreviated format	25-06-2008	2008-29000266	PDF

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007
EBITDA	-	-	-	-	-	-	4,020	22	16,325	21,278	22,028	23,129	28,792	33,066	31,601	29,789	17,330	613	-
Cash flow	-	-	-	-	-	-	3,843	-40	16,248	20,909	20,571	20,772	25,101	28,246	24,627	22,002	13,670	-5,550	-
Investment in fixed assets (approximation)	-	-	-	-	-	-	0	0	0	0	0	0	0	0	1,239	0	0	486,368	1,830
Change in cash	-2,763	-683	-562	-2,063	-5,979	1,852	9,340	2,313	647	-2,425	-157	1,387	-2,114	4,024	-2,397	54	2,638	-15,870	-
Working capital	-1,205	-506	177	739	3,653	6,466	11,199	7,357	7,396	-8,852	-29,761	-39,617	-38,961	-42,633	-69,450	-55,427	-47,682	-23,699	6,474
Solvency	2.6%	2.8%	3.0%	3.2%	3.9%	4.9%	6.2%	6.0%	6.0%	6.1%	5.6%	5.3%	4.9%	3.5%	1.7%	0.7%	-1.0%	0.5%	34.1%
Current ratio	0.75	0.93	1.03	1.11	1.16	1.71	1.74	1.47	1.30	0.64	0.29	0.19	0.16	0.29	0.01	0.22	0.08	0.29	1.40
Debt to equity	37.49	34.72	32.19	30.37	24.78	19.41	15.20	15.60	15.80	15.32	16.71	17.93	19.45	27.71	59.05	-	-	-	1.93
ROE	-8.7%	-7.9%	-6.0%	-29.3%	-7.9%	-30.2%	2.4%	-1.6%	-3.0%	3.4%	1.8%	2.8%	23.3%	51.7%	56.3%	45.9%	-	-247.7%	-49.3%
ROA	-0.2%	-0.2%	-0.2%	-0.9%	-0.3%	-1.5%	0.1%	-0.1%	-0.2%	0.2%	0.1%	0.2%	1.1%	1.8%	0.9%	0.3%	-1.5%	-1.2%	-16.8%

SPICE

Annual accounts 2025

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency2.6%

Current ratio0.75

Return on assets-0.2%

Filed annual accounts

Filings

Key figures and ratios

Insights on SPICE

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