Mister SpareRibs: 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.
Mister SpareRibs
Largest movements
- Cash +€23,507
up €23,507 (+166.3%), from €14,132 to €37,639
mainly Other debts (+€27,275) and Trade debts (+€14,396)
- Receivables within one year +€18,184
up €18,184 (+34.9%), from €52,123 to €70,307
of which Trade receivables: +€51,806
- Tangible fixed assets -€13,524
down €13,524 (-18.7%), from €72,367 to €58,843
of which Land and buildings: -€8,446
- Other debts +€27,275
up €27,275, from €0 to €27,275
- Trade debts +€14,396
up €14,396 (+159.0%), from €9,051 to €23,447
- Tax, wage and social debts -€10,770
down €10,770 (-53.7%), from €20,058 to €9,288
of which Remuneration and social security: -€7,780
- Debts after one year -€7,672
down €7,672 (-24.1%), from €31,840 to €24,168
- Profit (loss) carried forward +€3,592
new in 2025: €3,592
- Gross operating margin -€35,795
down €35,795 (-31.3%), from €114,253 to €78,457
- Staff costs -€17,328
down €17,328 (-24.5%), from €70,771 to €53,443
- Taxes -€4,092
down €4,092 (-79.6%), from €5,139 to €1,047
- Other operating charges +€2,130
up €2,130 (+264.2%), from €806 to €2,937
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 | €144,755 | €171,575 | +€26,821 | +18.5% |
| Fixed assets | 21/28 | €72,990 | €58,966 | -€14,024 | -19.2% |
| Intangible fixed assets | 21 | €623 | €123 | -€500 | -80.2% |
| Tangible fixed assets | 22/27 | €72,367 | €58,843 | -€13,524 | -18.7% |
| Land and buildings | 22 | €63,566 | €55,120 | -€8,446 | -13.3% |
| Plant, machinery and equipment | 23 | €7,023 | €3,610 | -€3,413 | -48.6% |
| Furniture and vehicles | 24 | €1,779 | €113 | -€1,665 | -93.6% |
| Current assets | 29/58 | €71,764 | €112,609 | +€40,845 | +56.9% |
| Stocks and contracts in progress | 3 | €4,663 | €4,663 | = | 0.0% |
| Stocks | 30/36 | €4,663 | €4,663 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €52,123 | €70,307 | +€18,184 | +34.9% |
| Trade receivables | 40 | €9,576 | €61,382 | +€51,806 | +541.0% |
| Other amounts receivable | 41 | €42,547 | €8,925 | -€33,622 | -79.0% |
| Cash at bank and in hand | 54/58 | €14,132 | €37,639 | +€23,507 | +166.3% |
| Deferred charges and accrued income | 490/1 | €846 | - | -€846 | |
| Total equity and liabilities | 10/49 | €144,755 | €171,575 | +€26,821 | +18.5% |
| Equity | 10/15 | €76,133 | €79,724 | +€3,592 | +4.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €66,133 | €66,133 | = | 0.0% |
| Distributable reserves | 133 | €66,133 | €66,133 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €3,592 | +€3,592 | |
| Amounts payable | 17/49 | €68,622 | €91,851 | +€23,229 | +33.9% |
| Amounts payable after more than one year | 17 | €31,840 | €24,168 | -€7,672 | -24.1% |
| Financial debts | 170/4 | €31,840 | €24,168 | -€7,672 | -24.1% |
| Amounts payable within one year | 42/48 | €36,782 | €67,683 | +€30,901 | +84.0% |
| Current portion of amounts payable after more than one year | 42 | €7,672 | €7,672 | = | 0.0% |
| Trade debts | 44 | €9,051 | €23,447 | +€14,396 | +159.0% |
| Suppliers | 440/4 | €9,051 | €23,447 | +€14,396 | +159.0% |
| Taxes, remuneration and social security | 45 | €20,058 | €9,288 | -€10,770 | -53.7% |
| Taxes | 450/3 | €7,237 | €4,247 | -€2,990 | -41.3% |
| Remuneration and social security | 454/9 | €12,821 | €5,041 | -€7,780 | -60.7% |
| Other amounts payable | 47/48 | €0 | €27,275 | +€27,275 | |
| Remuneration, social security and pensions | 62 | €70,771 | €53,443 | -€17,328 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,884 | €14,024 | +€140 | +1.0% |
| Other operating charges | 640/8 | €806 | €2,937 | +€2,130 | +264.2% |
| Gross operating margin | 9900 | €114,253 | €78,457 | -€35,795 | -31.3% |
| Operating profit (loss) | 9901 | €28,791 | €8,053 | -€20,738 | -72.0% |
| Financial income | 75/76B | €73 | €8 | -€65 | -89.6% |
| Recurring financial income | 75 | €73 | €8 | -€65 | -89.6% |
| Financial charges | 65/66B | €4,048 | €3,422 | -€627 | -15.5% |
| Recurring financial charges | 65 | €4,048 | €3,422 | -€627 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €24,816 | €4,639 | -€20,177 | -81.3% |
| Income taxes | 67/77 | €5,139 | €1,047 | -€4,092 | -79.6% |
| Profit (loss) for the period | 9904 | €19,677 | €3,592 | -€16,085 | -81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,677 | €3,592 | -€16,085 | -81.7% |
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 12 October 2026 via checked.be.