Be Spicy: 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.
Be Spicy
Largest movements
- Receivables within one year +€24,604
up €24,604 (+77.2%), from €31,862 to €56,465
of which Trade receivables: +€32,359
- Cash +€19,726
up €19,726 (+20.1%), from €98,354 to €118,081
mainly Net result for the year (+€20,797) and Other debts (+€13,924)
- Tangible fixed assets -€6,708
down €6,708 (-4.5%), from €149,206 to €142,498
of which Land and buildings: -€5,137
- Reserves +€20,000
up €20,000 (+43.0%), from €46,500 to €66,500
- Other debts +€13,924
up €13,924 (+14.6%), from €95,680 to €109,604
- Debts after one year -€6,653
down €6,653 (-7.6%), from €88,033 to €81,381
- Tax, wage and social debts +€6,028
up €6,028 (+85.2%), from €7,075 to €13,103
- Financial charges -€27,417
down €27,417 (-77.1%), from €35,552 to €8,135
- Provisions +€24,000
up €24,000, from -€24,000 to €0
- Gross operating margin +€8,707
up €8,707 (+23.9%), from €36,481 to €45,188
- Taxes +€6,269
up €6,269 (+421.7%), from €1,486 to €7,756
- Other operating charges +€1,282
up €1,282 (+251.4%), from €510 to €1,792
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 | €281,062 | €317,629 | +€36,567 | +13.0% |
| Fixed assets | 21/28 | €149,206 | €142,498 | -€6,708 | -4.5% |
| Tangible fixed assets | 22/27 | €149,206 | €142,498 | -€6,708 | -4.5% |
| Land and buildings | 22 | €146,595 | €141,457 | -€5,137 | -3.5% |
| Furniture and vehicles | 24 | €1,534 | €303 | -€1,231 | -80.3% |
| Other tangible fixed assets | 26 | €1,077 | €738 | -€339 | -31.5% |
| Current assets | 29/58 | €131,856 | €175,131 | +€43,275 | +32.8% |
| Amounts receivable within one year | 40/41 | €31,862 | €56,465 | +€24,604 | +77.2% |
| Trade receivables | 40 | €18,348 | €50,707 | +€32,359 | +176.4% |
| Other amounts receivable | 41 | €13,514 | €5,758 | -€7,756 | -57.4% |
| Cash at bank and in hand | 54/58 | €98,354 | €118,081 | +€19,726 | +20.1% |
| Deferred charges and accrued income | 490/1 | €1,640 | €585 | -€1,055 | -64.3% |
| Total equity and liabilities | 10/49 | €281,062 | €317,629 | +€36,567 | +13.0% |
| Equity | 10/15 | €76,537 | €96,501 | +€19,964 | +26.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €46,500 | €66,500 | +€20,000 | +43.0% |
| Distributable reserves | 133 | €46,500 | €66,500 | +€20,000 | +43.0% |
| Profit (loss) carried forward | 14 | €21,977 | €21,941 | -€36 | -0.2% |
| Amounts payable | 17/49 | €204,525 | €221,128 | +€16,603 | +8.1% |
| Amounts payable after more than one year | 17 | €88,033 | €81,381 | -€6,653 | -7.6% |
| Financial debts | 170/4 | €88,033 | €81,381 | -€6,653 | -7.6% |
| Amounts payable within one year | 42/48 | €116,492 | €139,747 | +€23,255 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €6,482 | €6,653 | +€171 | +2.6% |
| Trade debts | 44 | €7,255 | €10,388 | +€3,133 | +43.2% |
| Suppliers | 440/4 | €7,255 | €10,388 | +€3,133 | +43.2% |
| Taxes, remuneration and social security | 45 | €7,075 | €13,103 | +€6,028 | +85.2% |
| Taxes | 450/3 | €7,075 | €13,103 | +€6,028 | +85.2% |
| Other amounts payable | 47/48 | €95,680 | €109,604 | +€13,924 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,381 | €6,708 | -€673 | -9.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €980 | €0 | -€980 | -100.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€24,000 | €0 | +€24,000 | |
| Other operating charges | 640/8 | €510 | €1,792 | +€1,282 | +251.4% |
| Gross operating margin | 9900 | €36,481 | €45,188 | +€8,707 | +23.9% |
| Operating profit (loss) | 9901 | €51,610 | €36,688 | -€14,922 | -28.9% |
| Financial charges | 65/66B | €35,552 | €8,135 | -€27,417 | -77.1% |
| Recurring financial charges | 65 | €35,552 | €8,135 | -€27,417 | -77.1% |
| Profit (loss) for the period before taxes | 9903 | €16,058 | €28,553 | +€12,495 | +77.8% |
| Income taxes | 67/77 | €1,486 | €7,756 | +€6,269 | +421.7% |
| Profit (loss) for the period | 9904 | €14,571 | €20,797 | +€6,226 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,571 | €20,797 | +€6,226 | +42.7% |
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 11 October 2026 via checked.be.