DE SPEELPLANEET: 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.
DE SPEELPLANEET
Largest movements
- Cash +€211,620
up €211,620 (+419%), from €50,492 to €262,112
mainly Current investments (+€170,000) and Debts after one year (+€88,304)
- Current investments -€170,000
down €170,000 (-85.0%), from €200,000 to €30,000
- Tangible fixed assets +€46,796
up €46,796 (+34.0%), from €137,597 to €184,393
of which Plant, machinery and equipment: +€71,002
- Debts after one year +€88,304
up €88,304 (+232%), from €38,046 to €126,350
- Current portion of long-term debt -€6,780
down €6,780 (-17.9%), from €37,844 to €31,064
- Trade debts -€6,066
down €6,066 (-3.4%), from €179,352 to €173,286
- Tax, wage and social debts +€5,253
up €5,253 (+37.1%), from €14,152 to €19,405
of which Remuneration and social security: +€9,277
- Gross operating margin -€38,648
down €38,648 (-26.1%), from €148,205 to €109,557
- Taxes -€10,065
down €10,065 (-80.0%), from €12,577 to €2,512
- Staff costs +€6,991
up €6,991 (+10.3%), from €67,893 to €74,884
- Financial income +€4,842
up €4,842 (+121%), from €4,015 to €8,858
- Financial charges -€1,485
down €1,485 (-24.7%), from €6,020 to €4,535
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.
Derived cash bridge
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 | €427,304 | €512,094 | +€84,790 | +19.8% |
| Fixed assets | 21/28 | €138,627 | €184,989 | +€46,362 | +33.4% |
| Intangible fixed assets | 21 | €1,029 | €596 | -€433 | -42.1% |
| Tangible fixed assets | 22/27 | €137,597 | €184,393 | +€46,796 | +34.0% |
| Plant, machinery and equipment | 23 | €16,712 | €87,713 | +€71,002 | +425% |
| Furniture and vehicles | 24 | €19,123 | €10,719 | -€8,405 | -43.9% |
| Other tangible fixed assets | 26 | €101,762 | €85,961 | -€15,802 | -15.5% |
| Current assets | 29/58 | €288,678 | €327,105 | +€38,428 | +13.3% |
| Stocks and contracts in progress | 3 | €12,235 | €12,264 | +€29 | +0.2% |
| Stocks | 30/36 | €12,235 | €12,264 | +€29 | +0.2% |
| Amounts receivable within one year | 40/41 | €25,227 | €22,429 | -€2,797 | -11.1% |
| Trade receivables | 40 | €21,343 | €14,110 | -€7,233 | -33.9% |
| Other amounts receivable | 41 | €3,884 | €8,320 | +€4,436 | +114% |
| Current investments | 50/53 | €200,000 | €30,000 | -€170,000 | -85.0% |
| Cash at bank and in hand | 54/58 | €50,492 | €262,112 | +€211,620 | +419% |
| Deferred charges and accrued income | 490/1 | €724 | €300 | -€424 | -58.5% |
| Total equity and liabilities | 10/49 | €427,304 | €512,094 | +€84,790 | +19.8% |
| Equity | 10/15 | €154,547 | €157,012 | +€2,465 | +1.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €134,547 | €137,012 | +€2,465 | +1.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €132,547 | €135,012 | +€2,465 | +1.9% |
| Amounts payable | 17/49 | €272,757 | €355,082 | +€82,325 | +30.2% |
| Amounts payable after more than one year | 17 | €38,046 | €126,350 | +€88,304 | +232% |
| Financial debts | 170/4 | €38,046 | €126,350 | +€88,304 | +232% |
| Amounts payable within one year | 42/48 | €234,711 | €228,728 | -€5,983 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €37,844 | €31,064 | -€6,780 | -17.9% |
| Trade debts | 44 | €179,352 | €173,286 | -€6,066 | -3.4% |
| Suppliers | 440/4 | €179,352 | €173,286 | -€6,066 | -3.4% |
| Taxes, remuneration and social security | 45 | €14,152 | €19,405 | +€5,253 | +37.1% |
| Taxes | 450/3 | €10,250 | €6,227 | -€4,024 | -39.3% |
| Remuneration and social security | 454/9 | €3,901 | €13,178 | +€9,277 | +238% |
| Other amounts payable | 47/48 | €3,363 | €4,973 | +€1,611 | +47.9% |
| Accrued charges and deferred income | 492/3 | - | €5 | +€5 | |
| Remuneration, social security and pensions | 62 | €67,893 | €74,884 | +€6,991 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,167 | €32,039 | -€1,127 | -3.4% |
| Other operating charges | 640/8 | €2,230 | €1,980 | -€250 | -11.2% |
| Gross operating margin | 9900 | €148,205 | €109,557 | -€38,648 | -26.1% |
| Operating profit (loss) | 9901 | €44,915 | €654 | -€44,262 | -98.5% |
| Financial income | 75/76B | €4,015 | €8,858 | +€4,842 | +121% |
| Recurring financial income | 75 | €4,015 | €8,858 | +€4,842 | +121% |
| Financial charges | 65/66B | €6,020 | €4,535 | -€1,485 | -24.7% |
| Recurring financial charges | 65 | €6,020 | €4,535 | -€1,485 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €42,910 | €4,976 | -€37,934 | -88.4% |
| Income taxes | 67/77 | €12,577 | €2,512 | -€10,065 | -80.0% |
| Profit (loss) for the period | 9904 | €30,334 | €2,465 | -€27,869 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,334 | €2,465 | -€27,869 | -91.9% |
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 27 October 2026 via checked.be.