DATA SPIRIT: 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.
DATA SPIRIT
Largest movements
- Cash -€34,508
down €34,508 (-23.9%), from €144,546 to €110,038
mainly Receivables within one year (-€17,681) and Net result for the year (-€13,541)
- Receivables within one year +€17,681
up €17,681 (+210.7%), from €8,392 to €26,073
of which Other amounts receivable: +€17,559
- Profit (loss) carried forward -€13,541
down €13,541 (-10.6%), from €128,150 to €114,609
- Other debts -€7,431
down €7,431 (-82.2%), from €9,044 to €1,613
- Tax, wage and social debts +€3,500
up €3,500 (+51.3%), from €6,825 to €10,325
of which Remuneration and social security: +€3,500
- Gross operating margin -€87,767
down €87,767, from €79,338 to -€8,429
- Taxes -€15,093
down €15,093 (-99.0%), from €15,248 to €155
- Depreciation +€1,177
up €1,177 (+51.4%), from €2,293 to €3,470
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 | €160,725 | €142,432 | -€18,293 | -11.4% |
| Fixed assets | 21/28 | €6,857 | €5,789 | -€1,068 | -15.6% |
| Tangible fixed assets | 22/27 | €6,857 | €5,789 | -€1,068 | -15.6% |
| Furniture and vehicles | 24 | €6,303 | €5,432 | -€871 | -13.8% |
| Leasing and similar rights | 25 | €554 | €357 | -€197 | -35.6% |
| Current assets | 29/58 | €153,868 | €136,643 | -€17,225 | -11.2% |
| Amounts receivable within one year | 40/41 | €8,392 | €26,073 | +€17,681 | +210.7% |
| Trade receivables | 40 | €0 | €123 | +€123 | |
| Other amounts receivable | 41 | €8,392 | €25,950 | +€17,559 | +209.2% |
| Cash at bank and in hand | 54/58 | €144,546 | €110,038 | -€34,508 | -23.9% |
| Deferred charges and accrued income | 490/1 | €930 | €532 | -€398 | -42.8% |
| Total equity and liabilities | 10/49 | €160,725 | €142,432 | -€18,293 | -11.4% |
| Equity | 10/15 | €143,150 | €129,609 | -€13,541 | -9.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,150 | €114,609 | -€13,541 | -10.6% |
| Amounts payable | 17/49 | €17,575 | €12,823 | -€4,752 | -27.0% |
| Amounts payable within one year | 42/48 | €17,448 | €12,648 | -€4,800 | -27.5% |
| Trade debts | 44 | €1,580 | €710 | -€869 | -55.0% |
| Suppliers | 440/4 | €1,580 | €710 | -€869 | -55.0% |
| Taxes, remuneration and social security | 45 | €6,825 | €10,325 | +€3,500 | +51.3% |
| Taxes | 450/3 | €6,825 | €6,825 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €3,500 | +€3,500 | |
| Other amounts payable | 47/48 | €9,044 | €1,613 | -€7,431 | -82.2% |
| Accrued charges and deferred income | 492/3 | €127 | €175 | +€48 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,293 | €3,470 | +€1,177 | +51.4% |
| Other operating charges | 640/8 | €81 | €127 | +€45 | +55.6% |
| Gross operating margin | 9900 | €79,338 | -€8,429 | -€87,767 | |
| Operating profit (loss) | 9901 | €76,964 | -€12,026 | -€88,990 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €1,708 | €1,359 | -€348 | -20.4% |
| Recurring financial charges | 65 | €1,708 | €1,359 | -€348 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €75,257 | -€13,386 | -€88,643 | |
| Income taxes | 67/77 | €15,248 | €155 | -€15,093 | -99.0% |
| Profit (loss) for the period | 9904 | €60,009 | -€13,541 | -€73,550 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,009 | -€13,541 | -€73,550 |
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 9 October 2026 via checked.be.