Het SPECTRA Ensemble: 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.
Het SPECTRA Ensemble
Largest movements
- Cash +€133,112
up €133,112 (+55.7%), from €238,918 to €372,030
mainly Net result for the year (+€103,761) and Receivables within one year (+€28,675)
- Receivables within one year -€28,675
down €28,675 (-34.7%), from €82,666 to €53,991
of which Trade receivables: -€25,480
- Deferred charges and accrued income +€10,764
up €10,764 (+1,792%), from €601 to €11,365
- Profit (loss) carried forward +€73,761
up €73,761 (+43.2%), from €170,607 to €244,368
- Reserves +€30,000
up €30,000 (+27.3%), from €110,000 to €140,000
- Tax, wage and social debts +€19,957
up €19,957 (+63.0%), from €31,691 to €51,648
of which Remuneration and social security: +€17,773
- Gross operating margin +€45,244
up €45,244 (+13.0%), from €348,587 to €393,832
- Staff costs +€30,206
up €30,206 (+11.7%), from €257,461 to €287,667
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €325,779 | €444,737 | +€118,959 | +36.5% |
| Fixed assets | 21/28 | €3,594 | €7,352 | +€3,758 | +105% |
| Tangible fixed assets | 22/27 | €2,224 | €5,982 | +€3,758 | +169% |
| Plant, machinery and equipment | 23 | €1,986 | €5,823 | +€3,837 | +193% |
| Furniture and vehicles | 24 | €239 | €159 | -€80 | -33.3% |
| Financial fixed assets | 28 | €1,370 | €1,370 | = | 0.0% |
| Current assets | 29/58 | €322,184 | €437,385 | +€115,201 | +35.8% |
| Amounts receivable within one year | 40/41 | €82,666 | €53,991 | -€28,675 | -34.7% |
| Trade receivables | 40 | €36,431 | €10,951 | -€25,480 | -69.9% |
| Other amounts receivable | 41 | €46,234 | €43,039 | -€3,195 | -6.9% |
| Cash at bank and in hand | 54/58 | €238,918 | €372,030 | +€133,112 | +55.7% |
| Deferred charges and accrued income | 490/1 | €601 | €11,365 | +€10,764 | +1,792% |
| Total equity and liabilities | 10/49 | €325,779 | €444,737 | +€118,959 | +36.5% |
| Equity | 10/15 | €280,607 | €384,368 | +€103,761 | +37.0% |
| Reserves | 13 | €110,000 | €140,000 | +€30,000 | +27.3% |
| Profit (loss) carried forward | 14 | €170,607 | €244,368 | +€73,761 | +43.2% |
| Amounts payable | 17/49 | €45,172 | €60,369 | +€15,198 | +33.6% |
| Amounts payable within one year | 42/48 | €42,018 | €60,369 | +€18,351 | +43.7% |
| Trade debts | 44 | €10,327 | €8,721 | -€1,606 | -15.6% |
| Suppliers | 440/4 | €10,327 | €8,721 | -€1,606 | -15.6% |
| Taxes, remuneration and social security | 45 | €31,691 | €51,648 | +€19,957 | +63.0% |
| Taxes | 450/3 | €5,407 | €7,591 | +€2,185 | +40.4% |
| Remuneration and social security | 454/9 | €26,284 | €44,057 | +€17,773 | +67.6% |
| Accrued charges and deferred income | 492/3 | €3,154 | - | -€3,154 | |
| Remuneration, social security and pensions | 62 | €257,461 | €287,667 | +€30,206 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,702 | €3,449 | +€1,748 | +103% |
| Other operating charges | 640/8 | €32 | €126 | +€94 | +293% |
| Gross operating margin | 9900 | €348,587 | €393,832 | +€45,244 | +13.0% |
| Operating profit (loss) | 9901 | €89,392 | €102,589 | +€13,196 | +14.8% |
| Financial income | 75/76B | €3 | €1,893 | +€1,890 | +61,164% |
| Recurring financial income | 75 | €3 | €1,893 | +€1,890 | +61,164% |
| Financial charges | 65/66B | €247 | €153 | -€94 | -38.1% |
| Recurring financial charges | 65 | €247 | €153 | -€94 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €89,149 | €104,329 | +€15,180 | +17.0% |
| Income taxes | 67/77 | €1 | €568 | +€567 | +103,156% |
| Profit (loss) for the period | 9904 | €89,148 | €103,761 | +€14,613 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €89,148 | €103,761 | +€14,613 | +16.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.