CENTRE SPINEA: what changed
Two fiscal 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.
CENTRE SPINEA
Largest movements
- Cash +€7,040
up €7,040 (+55.4%), from €12,705 to €19,745
mainly Depreciation (+€3,704) and Trade debts (+€3,128)
- Tangible fixed assets -€3,497
down €3,497 (-15.0%), from €23,330 to €19,834
of which Furniture and vehicles: -€3,000
- Receivables within one year -€2,962
down €2,962 (-52.8%), from €5,611 to €2,649
of which Trade receivables: -€4,320
- Deferred charges and accrued income +€2,083
up €2,083 (+438.3%), from €475 to €2,559
- Trade debts +€3,128
up €3,128 (+6511.2%), from €48 to €3,176
- Other debts -€727
down €727 (-3.3%), from €22,249 to €21,522
- Gross operating margin -€14,669
down €14,669 (-65.5%), from €22,407 to €7,738
- Taxes -€3,145
down €3,145 (-95.7%), from €3,288 to €143
- Depreciation -€2,969
down €2,969 (-44.5%), from €6,673 to €3,704
- Other operating charges +€1,955
up €1,955 (+243.0%), from €804 to €2,759
- Financial charges +€881
up €881 (+1206.9%), from €73 to €954
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 | €42,495 | €44,786 | +€2,291 | +5.4% |
| Formation expenses | 20 | €373 | €0 | -€373 | -100.0% |
| Fixed assets | 21/28 | €23,330 | €19,834 | -€3,497 | -15.0% |
| Tangible fixed assets | 22/27 | €23,330 | €19,834 | -€3,497 | -15.0% |
| Furniture and vehicles | 24 | €18,811 | €15,811 | -€3,000 | -15.9% |
| Other tangible fixed assets | 26 | €4,520 | €4,023 | -€497 | -11.0% |
| Current assets | 29/58 | €18,792 | €24,952 | +€6,161 | +32.8% |
| Amounts receivable within one year | 40/41 | €5,611 | €2,649 | -€2,962 | -52.8% |
| Trade receivables | 40 | €5,611 | €1,292 | -€4,320 | -77.0% |
| Other amounts receivable | 41 | - | €1,357 | +€1,357 | |
| Cash at bank and in hand | 54/58 | €12,705 | €19,745 | +€7,040 | +55.4% |
| Deferred charges and accrued income | 490/1 | €475 | €2,559 | +€2,083 | +438.3% |
| Total equity and liabilities | 10/49 | €42,495 | €44,786 | +€2,291 | +5.4% |
| Equity | 10/15 | €15,710 | €15,888 | +€178 | +1.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,500 | €10,500 | = | 0.0% |
| Distributable reserves | 133 | €10,500 | €10,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €210 | €388 | +€178 | +84.8% |
| Amounts payable | 17/49 | €26,785 | €28,898 | +€2,113 | +7.9% |
| Amounts payable within one year | 42/48 | €26,785 | €28,898 | +€2,113 | +7.9% |
| Trade debts | 44 | €48 | €3,176 | +€3,128 | +6511.2% |
| Suppliers | 440/4 | €48 | €3,176 | +€3,128 | +6511.2% |
| Taxes, remuneration and social security | 45 | €4,488 | €4,200 | -€288 | -6.4% |
| Taxes | 450/3 | €2,688 | €2,400 | -€288 | -10.7% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €22,249 | €21,522 | -€727 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,673 | €3,704 | -€2,969 | -44.5% |
| Other operating charges | 640/8 | €804 | €2,759 | +€1,955 | +243.0% |
| Gross operating margin | 9900 | €22,407 | €7,738 | -€14,669 | -65.5% |
| Operating profit (loss) | 9901 | €14,930 | €1,275 | -€13,655 | -91.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100.0% |
| Financial charges | 65/66B | €73 | €954 | +€881 | +1206.9% |
| Recurring financial charges | 65 | €73 | €954 | +€881 | +1206.9% |
| Profit (loss) for the period before taxes | 9903 | €14,857 | €321 | -€14,536 | -97.8% |
| Income taxes | 67/77 | €3,288 | €143 | -€3,145 | -95.7% |
| Profit (loss) for the period | 9904 | €11,569 | €178 | -€11,391 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,569 | €178 | -€11,391 | -98.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.