2SPICY: 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.
2SPICY
Largest movements
- Receivables within one year -€7,488
down €7,488 (-80.8%), from €9,269 to €1,781
- Tangible fixed assets +€4,693
up €4,693 (+30.2%), from €15,556 to €20,249
of which Other tangible fixed assets: +€12,339
- Receivables after one year -€1,800
down €1,800 (-15.9%), from €11,300 to €9,500
- Cash -€592
down €592 (-8.5%), from €6,974 to €6,382
mainly Investment in fixed assets (net) (-€14,777) and Tax, wage and social debts (-€3,527)
- Tax, wage and social debts -€3,527
down €3,527 (-50.8%), from €6,949 to €3,422
- Current portion of long-term debt -€2,684
no longer reported in 2025 (was €2,684)
- Profit (loss) carried forward -€1,548
down €1,548, from €126 to -€1,422
- Other debts +€1,424
up €1,424 (+3097.7%), from €46 to €1,470
- Trade debts +€1,148
up €1,148 (+20.9%), from €5,493 to €6,641
- Gross operating margin -€904
down €904 (-8.7%), from €10,378 to €9,473
- Other operating charges -€647
down €647 (-47.9%), from €1,352 to €705
- Financial charges -€453
down €453 (-66.3%), from €683 to €230
- Depreciation +€104
up €104 (+1.0%), from €9,980 to €10,084
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 | €43,099 | €37,912 | -€5,187 | -12.0% |
| Fixed assets | 21/28 | €15,556 | €20,249 | +€4,693 | +30.2% |
| Tangible fixed assets | 22/27 | €15,556 | €20,249 | +€4,693 | +30.2% |
| Furniture and vehicles | 24 | €15,556 | €7,910 | -€7,646 | -49.2% |
| Other tangible fixed assets | 26 | - | €12,339 | +€12,339 | |
| Current assets | 29/58 | €27,543 | €17,663 | -€9,880 | -35.9% |
| Amounts receivable after more than one year | 29 | €11,300 | €9,500 | -€1,800 | -15.9% |
| Other amounts receivable | 291 | €11,300 | €9,500 | -€1,800 | -15.9% |
| Amounts receivable within one year | 40/41 | €9,269 | €1,781 | -€7,488 | -80.8% |
| Trade receivables | 40 | €9,269 | €1,781 | -€7,488 | -80.8% |
| Cash at bank and in hand | 54/58 | €6,974 | €6,382 | -€592 | -8.5% |
| Total equity and liabilities | 10/49 | €43,099 | €37,912 | -€5,187 | -12.0% |
| Equity | 10/15 | €27,926 | €26,378 | -€1,548 | -5.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €19,800 | €19,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €19,500 | €19,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126 | -€1,422 | -€1,548 | |
| Amounts payable | 17/49 | €15,173 | €11,534 | -€3,639 | -24.0% |
| Amounts payable within one year | 42/48 | €15,173 | €11,534 | -€3,639 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €2,684 | - | -€2,684 | |
| Trade debts | 44 | €5,493 | €6,641 | +€1,148 | +20.9% |
| Suppliers | 440/4 | €5,493 | €6,641 | +€1,148 | +20.9% |
| Taxes, remuneration and social security | 45 | €6,949 | €3,422 | -€3,527 | -50.8% |
| Taxes | 450/3 | €6,949 | €3,422 | -€3,527 | -50.8% |
| Other amounts payable | 47/48 | €46 | €1,470 | +€1,424 | +3097.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,980 | €10,084 | +€104 | +1.0% |
| Other operating charges | 640/8 | €1,352 | €705 | -€647 | -47.9% |
| Gross operating margin | 9900 | €10,378 | €9,473 | -€904 | -8.7% |
| Operating profit (loss) | 9901 | -€954 | -€1,315 | -€361 | -37.9% |
| Financial income | 75/76B | €150 | €150 | = | 0.0% |
| Recurring financial income | 75 | €150 | €150 | = | 0.0% |
| Financial charges | 65/66B | €683 | €230 | -€453 | -66.3% |
| Recurring financial charges | 65 | €683 | €230 | -€453 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,487 | -€1,395 | +€92 | +6.2% |
| Income taxes | 67/77 | €148 | €153 | +€5 | +3.4% |
| Profit (loss) for the period | 9904 | -€1,635 | -€1,548 | +€87 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,635 | -€1,548 | +€87 | +5.3% |
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 12 October 2026 via checked.be.