e-CspliC: what changed
e-CspliC
Largest movements
- Receivables within one year -€18,277
down €18,277 (-40.7%), from €44,888 to €26,611
of which Trade receivables: -€18,406
- Cash -€4,367
down €4,367 (-50.8%), from €8,594 to €4,227
mainly Current portion of long-term debt (-€39,243) and Debts after one year (-€7,215)
- Tangible fixed assets -€939
down €939 (-29.8%), from €3,155 to €2,216
- Current portion of long-term debt -€39,243
down €39,243 (-79.2%), from €49,571 to €10,329
- Profit (loss) carried forward +€27,493
up €27,493 (+4.0%), from -€685,891 to -€658,398
- Debts after one year -€7,215
down €7,215 (-19.0%), from €37,895 to €30,681
- Tax, wage and social debts -€7,202
down €7,202 (-31.4%), from €22,919 to €15,718
of which Taxes: -€6,448
- Other debts +€1,573
new in 2025: €1,573
- Gross operating margin -€10,832
down €10,832 (-20.5%), from €52,850 to €42,018
- Taxes -€3,718
down €3,718 (-26.8%), from €13,854 to €10,136
- Other operating charges -€911
down €911 (-48.4%), from €1,881 to €970
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,637 | €33,054 | -€23,583 | -41.6% |
| Fixed assets | 21/28 | €3,155 | €2,216 | -€939 | -29.8% |
| Tangible fixed assets | 22/27 | €3,155 | €2,216 | -€939 | -29.8% |
| Furniture and vehicles | 24 | €3,155 | €2,216 | -€939 | -29.8% |
| Current assets | 29/58 | €53,482 | €30,838 | -€22,644 | -42.3% |
| Amounts receivable within one year | 40/41 | €44,888 | €26,611 | -€18,277 | -40.7% |
| Trade receivables | 40 | €31,190 | €12,785 | -€18,406 | -59.0% |
| Other amounts receivable | 41 | €13,698 | €13,826 | +€128 | +0.9% |
| Cash at bank and in hand | 54/58 | €8,594 | €4,227 | -€4,367 | -50.8% |
| Total equity and liabilities | 10/49 | €56,637 | €33,054 | -€23,583 | -41.6% |
| Equity | 10/15 | -€65,431 | -€37,938 | +€27,493 | +42.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €601,860 | €601,860 | = | 0.0% |
| Distributable reserves | 133 | €601,860 | €601,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€685,891 | -€658,398 | +€27,493 | +4.0% |
| Amounts payable | 17/49 | €122,068 | €70,991 | -€51,076 | -41.8% |
| Amounts payable after more than one year | 17 | €37,895 | €30,681 | -€7,215 | -19.0% |
| Financial debts | 170/4 | €37,895 | €30,681 | -€7,215 | -19.0% |
| Amounts payable within one year | 42/48 | €84,172 | €40,311 | -€43,861 | -52.1% |
| Current portion of amounts payable after more than one year | 42 | €49,571 | €10,329 | -€39,243 | -79.2% |
| Trade debts | 44 | €11,681 | €12,691 | +€1,010 | +8.6% |
| Suppliers | 440/4 | €11,681 | €12,691 | +€1,010 | +8.6% |
| Taxes, remuneration and social security | 45 | €22,919 | €15,718 | -€7,202 | -31.4% |
| Taxes | 450/3 | €22,166 | €15,718 | -€6,448 | -29.1% |
| Remuneration and social security | 454/9 | €753 | €0 | -€753 | -100% |
| Other amounts payable | 47/48 | - | €1,573 | +€1,573 | |
| Non-recurring operating income | 76A | €1,565 | €0 | -€1,565 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €689 | €939 | +€250 | +36.2% |
| Other operating charges | 640/8 | €1,881 | €970 | -€911 | -48.4% |
| Gross operating margin | 9900 | €52,850 | €42,018 | -€10,832 | -20.5% |
| Operating profit (loss) | 9901 | €50,280 | €40,109 | -€10,171 | -20.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,366 | €2,480 | +€114 | +4.8% |
| Recurring financial charges | 65 | €2,366 | €2,480 | +€114 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €47,914 | €37,629 | -€10,285 | -21.5% |
| Income taxes | 67/77 | €13,854 | €10,136 | -€3,718 | -26.8% |
| Profit (loss) for the period | 9904 | €34,061 | €27,493 | -€6,568 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,061 | €27,493 | -€6,568 | -19.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.