Spaakshop: what changed
Two fiscal 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.
Spaakshop
Largest movements
- Cash +€19,176
up €19,176 (+215.3%), from €8,909 to €28,085
mainly Net result for the year (+€24,341) and Tax, wage and social debts (+€7,760)
- Intangible fixed assets +€17,600
new in 2025: €17,600
- Receivables within one year +€8,565
up €8,565 (+127.7%), from €6,707 to €15,272
- Tangible fixed assets +€2,083
up €2,083 (+832.3%), from €250 to €2,333
of which Plant, machinery and equipment: +€2,333
- Profit (loss) carried forward +€24,341
up €24,341 (+92.5%), from €26,312 to €50,654
- Tax, wage and social debts +€7,760
up €7,760 (+102.9%), from €7,541 to €15,302
- Trade debts +€6,422
up €6,422 (+902.1%), from €712 to €7,134
- Current portion of long-term debt +€6,234
new in 2025: €6,234
- Other debts +€2,940
up €2,940 (+980.2%), from €300 to €3,240
- Depreciation +€5,070
up €5,070 (+678.7%), from €747 to €5,817
- Gross operating margin +€3,039
up €3,039 (+9.0%), from €33,922 to €36,961
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 | €36,866 | €84,563 | +€47,698 | +129.4% |
| Fixed assets | 21/28 | €250 | €19,933 | +€19,683 | +7864.7% |
| Intangible fixed assets | 21 | - | €17,600 | +€17,600 | |
| Tangible fixed assets | 22/27 | €250 | €2,333 | +€2,083 | +832.3% |
| Plant, machinery and equipment | 23 | - | €2,333 | +€2,333 | |
| Furniture and vehicles | 24 | €250 | - | -€250 | |
| Current assets | 29/58 | €36,615 | €64,630 | +€28,014 | +76.5% |
| Amounts receivable after more than one year | 29 | €21,000 | €21,000 | = | 0.0% |
| Other amounts receivable | 291 | €21,000 | €21,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,707 | €15,272 | +€8,565 | +127.7% |
| Trade receivables | 40 | €6,707 | €15,272 | +€8,565 | +127.7% |
| Cash at bank and in hand | 54/58 | €8,909 | €28,085 | +€19,176 | +215.3% |
| Deferred charges and accrued income | 490/1 | - | €274 | +€274 | |
| Total equity and liabilities | 10/49 | €36,866 | €84,563 | +€47,698 | +129.4% |
| Equity | 10/15 | €28,312 | €52,654 | +€24,341 | +86.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,312 | €50,654 | +€24,341 | +92.5% |
| Amounts payable | 17/49 | €8,553 | €31,909 | +€23,356 | +273.1% |
| Amounts payable within one year | 42/48 | €8,553 | €31,909 | +€23,356 | +273.1% |
| Current portion of amounts payable after more than one year | 42 | - | €6,234 | +€6,234 | |
| Trade debts | 44 | €712 | €7,134 | +€6,422 | +902.1% |
| Suppliers | 440/4 | €712 | €7,134 | +€6,422 | +902.1% |
| Taxes, remuneration and social security | 45 | €7,541 | €15,302 | +€7,760 | +102.9% |
| Taxes | 450/3 | €7,541 | €15,302 | +€7,760 | +102.9% |
| Other amounts payable | 47/48 | €300 | €3,240 | +€2,940 | +980.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €747 | €5,817 | +€5,070 | +678.7% |
| Other operating charges | 640/8 | €179 | €290 | +€112 | +62.6% |
| Gross operating margin | 9900 | €33,922 | €36,961 | +€3,039 | +9.0% |
| Operating profit (loss) | 9901 | €32,997 | €30,854 | -€2,143 | -6.5% |
| Financial income | 75/76B | - | €76 | +€76 | |
| Recurring financial income | 75 | - | €76 | +€76 | |
| Financial charges | 65/66B | €50 | €72 | +€22 | +44.2% |
| Recurring financial charges | 65 | €50 | €72 | +€22 | +44.2% |
| Profit (loss) for the period before taxes | 9903 | €32,947 | €30,858 | -€2,089 | -6.3% |
| Income taxes | 67/77 | €6,634 | €6,517 | -€118 | -1.8% |
| Profit (loss) for the period | 9904 | €26,312 | €24,341 | -€1,971 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,312 | €24,341 | -€1,971 | -7.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.