DE SPEELDOOS: 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.
DE SPEELDOOS
Largest movements
- Cash +€32,358
up €32,358 (+54.5%), from €59,335 to €91,693
mainly Net result for the year (+€52,294) and Tax, wage and social debts (+€8,689)
- Receivables within one year +€9,466
up €9,466 (+98.3%), from €9,630 to €19,095
of which Other amounts receivable: +€8,840
- Tangible fixed assets -€3,558
down €3,558 (-11.9%), from €29,812 to €26,254
of which Other tangible fixed assets: -€2,577
- Intangible fixed assets -€2,500
down €2,500 (-12.1%), from €20,625 to €18,125
- Profit (loss) carried forward +€52,294
new in 2025: €52,294
- Other debts -€13,622
down €13,622 (-90.7%), from €15,022 to €1,400
- Tax, wage and social debts +€8,689
up €8,689 (+68.7%), from €12,645 to €21,335
- Debts after one year -€7,561
down €7,561 (-40.2%), from €18,798 to €11,237
- Trade debts -€3,111
down €3,111 (-66.5%), from €4,678 to €1,567
- Gross operating margin +€8,618
up €8,618 (+13.1%), from €65,718 to €74,335
- Taxes +€2,194
up €2,194 (+19.1%), from €11,495 to €13,689
- Financial charges -€1,417
down €1,417 (-59.7%), from €2,374 to €957
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 | €120,442 | €156,292 | +€35,850 | +29.8% |
| Fixed assets | 21/28 | €50,437 | €44,379 | -€6,058 | -12.0% |
| Intangible fixed assets | 21 | €20,625 | €18,125 | -€2,500 | -12.1% |
| Tangible fixed assets | 22/27 | €29,812 | €26,254 | -€3,558 | -11.9% |
| Plant, machinery and equipment | 23 | €2,781 | €2,044 | -€737 | -26.5% |
| Furniture and vehicles | 24 | €365 | €121 | -€244 | -67.0% |
| Other tangible fixed assets | 26 | €26,666 | €24,089 | -€2,577 | -9.7% |
| Current assets | 29/58 | €70,006 | €111,913 | +€41,908 | +59.9% |
| Amounts receivable within one year | 40/41 | €9,630 | €19,095 | +€9,466 | +98.3% |
| Trade receivables | 40 | €9,630 | €10,256 | +€626 | +6.5% |
| Other amounts receivable | 41 | - | €8,840 | +€8,840 | |
| Cash at bank and in hand | 54/58 | €59,335 | €91,693 | +€32,358 | +54.5% |
| Deferred charges and accrued income | 490/1 | €1,041 | €1,125 | +€84 | +8.1% |
| Total equity and liabilities | 10/49 | €120,442 | €156,292 | +€35,850 | +29.8% |
| Equity | 10/15 | €60,898 | €113,192 | +€52,294 | +85.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €57,898 | €57,898 | = | 0.0% |
| Distributable reserves | 133 | €57,898 | €57,898 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €52,294 | +€52,294 | |
| Amounts payable | 17/49 | €59,545 | €43,101 | -€16,444 | -27.6% |
| Amounts payable after more than one year | 17 | €18,798 | €11,237 | -€7,561 | -40.2% |
| Financial debts | 170/4 | €18,798 | €11,237 | -€7,561 | -40.2% |
| Amounts payable within one year | 42/48 | €39,613 | €31,863 | -€7,750 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €7,267 | €7,561 | +€294 | +4.0% |
| Trade debts | 44 | €4,678 | €1,567 | -€3,111 | -66.5% |
| Suppliers | 440/4 | €4,678 | €1,567 | -€3,111 | -66.5% |
| Taxes, remuneration and social security | 45 | €12,645 | €21,335 | +€8,689 | +68.7% |
| Taxes | 450/3 | €12,645 | €21,335 | +€8,689 | +68.7% |
| Other amounts payable | 47/48 | €15,022 | €1,400 | -€13,622 | -90.7% |
| Accrued charges and deferred income | 492/3 | €1,133 | - | -€1,133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,236 | €6,058 | -€179 | -2.9% |
| Other operating charges | 640/8 | €1,637 | €1,685 | +€48 | +2.9% |
| Gross operating margin | 9900 | €65,718 | €74,335 | +€8,618 | +13.1% |
| Operating profit (loss) | 9901 | €57,845 | €66,593 | +€8,748 | +15.1% |
| Financial income | 75/76B | - | €347 | +€347 | |
| Recurring financial income | 75 | - | €347 | +€347 | |
| Financial charges | 65/66B | €2,374 | €957 | -€1,417 | -59.7% |
| Recurring financial charges | 65 | €2,374 | €957 | -€1,417 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | €55,471 | €65,983 | +€10,513 | +19.0% |
| Income taxes | 67/77 | €11,495 | €13,689 | +€2,194 | +19.1% |
| Profit (loss) for the period | 9904 | €43,975 | €52,294 | +€8,319 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,975 | €52,294 | +€8,319 | +18.9% |
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.