SPA DEL CASA: what changed
SPA DEL CASA
Largest movements
- Cash -€3,738
down €3,738 (-57.6%), from €6,485 to €2,747
mainly Investment in fixed assets (net) (-€6,499) and Other debts (-€1,583)
- Tangible fixed assets +€2,533
up €2,533 (+37.0%), from €6,849 to €9,382
of which Plant, machinery and equipment: +€1,778
- Financial fixed assets +€1,600
new in 2023: €1,600
- Receivables within one year +€1,328
up €1,328 (+78.5%), from €1,692 to €3,020
of which Other amounts receivable: +€1,178
- Trade debts +€3,119
up €3,119 (+1,123%), from €278 to €3,397
- Other debts -€1,583
down €1,583 (-18.3%), from €8,645 to €7,062
- Gross operating margin -€2,543
down €2,543 (-38.7%), from €6,569 to €4,027
- Financial charges +€1,183
up €1,183 (+9,870%), from €12 to €1,195
- Taxes -€887
down €887 (-95.9%), from €925 to €38
- Depreciation +€412
up €412 (+21.1%), from €1,955 to €2,367
- Other operating charges +€325
new in 2023: €325
Change in the result, 2022 to 2023
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 2022 and 2023 balance sheets and the 2023 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 | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,026 | €16,749 | +€1,723 | +11.5% |
| Fixed assets | 21/28 | €6,849 | €10,982 | +€4,133 | +60.3% |
| Tangible fixed assets | 22/27 | €6,849 | €9,382 | +€2,533 | +37.0% |
| Land and buildings | 22 | €1,138 | €1,893 | +€754 | +66.3% |
| Plant, machinery and equipment | 23 | €5,711 | €7,489 | +€1,778 | +31.1% |
| Financial fixed assets | 28 | - | €1,600 | +€1,600 | |
| Current assets | 29/58 | €8,177 | €5,767 | -€2,410 | -29.5% |
| Amounts receivable within one year | 40/41 | €1,692 | €3,020 | +€1,328 | +78.5% |
| Trade receivables | 40 | - | €150 | +€150 | |
| Other amounts receivable | 41 | €1,692 | €2,870 | +€1,178 | +69.6% |
| Cash at bank and in hand | 54/58 | €6,485 | €2,747 | -€3,738 | -57.6% |
| Total equity and liabilities | 10/49 | €15,026 | €16,749 | +€1,723 | +11.5% |
| Equity | 10/15 | €5,178 | €5,326 | +€149 | +2.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,678 | €3,826 | +€149 | +4.0% |
| Amounts payable | 17/49 | €9,848 | €11,422 | +€1,574 | +16.0% |
| Amounts payable within one year | 42/48 | €9,848 | €11,422 | +€1,574 | +16.0% |
| Trade debts | 44 | €278 | €3,397 | +€3,119 | +1,123% |
| Suppliers | 440/4 | €278 | €3,397 | +€3,119 | +1,123% |
| Taxes, remuneration and social security | 45 | €925 | €963 | +€38 | +4.1% |
| Taxes | 450/3 | €925 | €963 | +€38 | +4.1% |
| Other amounts payable | 47/48 | €8,645 | €7,062 | -€1,583 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,955 | €2,367 | +€412 | +21.1% |
| Other operating charges | 640/8 | - | €325 | +€325 | |
| Gross operating margin | 9900 | €6,569 | €4,027 | -€2,543 | -38.7% |
| Operating profit (loss) | 9901 | €4,615 | €1,335 | -€3,280 | -71.1% |
| Financial income | 75/76B | €0 | €48 | +€47 | +13,480% |
| Recurring financial income | 75 | €0 | €48 | +€47 | +13,480% |
| Financial charges | 65/66B | €12 | €1,195 | +€1,183 | +9,870% |
| Recurring financial charges | 65 | €12 | €1,195 | +€1,183 | +9,870% |
| Profit (loss) for the period before taxes | 9903 | €4,603 | €187 | -€4,416 | -95.9% |
| Income taxes | 67/77 | €925 | €38 | -€887 | -95.9% |
| Profit (loss) for the period | 9904 | €3,678 | €149 | -€3,529 | -96.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,678 | €149 | -€3,529 | -96.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.