Spaans Dak: 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.
Spaans Dak
Largest movements
- Tangible fixed assets -€84,549
down €84,549 (-7.6%), from €1.1m to €1.0m
of which Land and buildings: -€179,550
- Receivables within one year -€68,760
down €68,760 (-86.5%), from €79,450 to €10,690
of which Other amounts receivable: -€55,120
- Other debts -€129,717
down €129,717 (-78.2%), from €165,868 to €36,151
- Tax, wage and social debts +€29,936
up €29,936 (+20.7%), from €144,606 to €174,542
of which Taxes: +€27,709
- Accrued charges and deferred income -€25,239
no longer reported in 2025 (was €25,239)
- Current portion of long-term debt -€23,869
down €23,869 (-19.4%), from €122,898 to €99,029
- Staff costs +€66,556
up €66,556 (+7.9%), from €845,439 to €911,995
- Gross operating margin +€32,157
up €32,157 (+2.3%), from €1.4m to €1.4m
- Financial income -€26,053
down €26,053 (-96.2%), from €27,088 to €1,034
of which Non-recurring financial income: -€16,027
- Depreciation +€22,317
up €22,317 (+9.9%), from €226,024 to €248,340
- Taxes -€14,477
down €14,477 (-19.3%), from €75,195 to €60,719
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.
Derived cash bridge
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 | €1,422,755 | €1,291,830 | -€130,925 | -9.2% |
| Fixed assets | 21/28 | €1,109,593 | €1,025,044 | -€84,549 | -7.6% |
| Tangible fixed assets | 22/27 | €1,109,593 | €1,025,044 | -€84,549 | -7.6% |
| Land and buildings | 22 | €1,003,648 | €824,098 | -€179,550 | -17.9% |
| Plant, machinery and equipment | 23 | €104,377 | €87,216 | -€17,160 | -16.4% |
| Furniture and vehicles | 24 | €1,569 | €113,730 | +€112,161 | +7,150% |
| Current assets | 29/58 | €313,162 | €266,786 | -€46,376 | -14.8% |
| Stocks and contracts in progress | 3 | €64,768 | €73,259 | +€8,491 | +13.1% |
| Stocks | 30/36 | €64,768 | €73,259 | +€8,491 | +13.1% |
| Amounts receivable within one year | 40/41 | €79,450 | €10,690 | -€68,760 | -86.5% |
| Trade receivables | 40 | €15,509 | €1,869 | -€13,640 | -87.9% |
| Other amounts receivable | 41 | €63,941 | €8,821 | -€55,120 | -86.2% |
| Cash at bank and in hand | 54/58 | €168,944 | €178,184 | +€9,241 | +5.5% |
| Deferred charges and accrued income | 490/1 | - | €4,653 | +€4,653 | |
| Total equity and liabilities | 10/49 | €1,422,755 | €1,291,830 | -€130,925 | -9.2% |
| Equity | 10/15 | €456,312 | €466,094 | +€9,782 | +2.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €14,377 | €14,377 | = | 0.0% |
| Distributable reserves | 133 | €14,377 | €14,377 | = | 0.0% |
| Profit (loss) carried forward | 14 | €417,146 | €426,927 | +€9,782 | +2.3% |
| Amounts payable | 17/49 | €966,443 | €825,736 | -€140,706 | -14.6% |
| Amounts payable after more than one year | 17 | €416,991 | €421,918 | +€4,927 | +1.2% |
| Financial debts | 170/4 | €416,991 | €421,918 | +€4,927 | +1.2% |
| Amounts payable within one year | 42/48 | €524,213 | €403,818 | -€120,395 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €122,898 | €99,029 | -€23,869 | -19.4% |
| Trade debts | 44 | €90,841 | €94,096 | +€3,255 | +3.6% |
| Suppliers | 440/4 | €90,841 | €94,096 | +€3,255 | +3.6% |
| Taxes, remuneration and social security | 45 | €144,606 | €174,542 | +€29,936 | +20.7% |
| Taxes | 450/3 | €1,060 | €28,769 | +€27,709 | +2,613% |
| Remuneration and social security | 454/9 | €143,546 | €145,773 | +€2,228 | +1.6% |
| Other amounts payable | 47/48 | €165,868 | €36,151 | -€129,717 | -78.2% |
| Accrued charges and deferred income | 492/3 | €25,239 | - | -€25,239 | |
| Non-recurring operating income | 76A | - | €49,289 | +€49,289 | |
| Remuneration, social security and pensions | 62 | €845,439 | €911,995 | +€66,556 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226,024 | €248,340 | +€22,317 | +9.9% |
| Other operating charges | 640/8 | €6,008 | €1,272 | -€4,736 | -78.8% |
| Gross operating margin | 9900 | €1,380,456 | €1,412,613 | +€32,157 | +2.3% |
| Operating profit (loss) | 9901 | €302,986 | €251,006 | -€51,979 | -17.2% |
| Financial income | 75/76B | €27,088 | €1,034 | -€26,053 | -96.2% |
| Recurring financial income | 75 | €11,060 | €1,034 | -€10,026 | -90.6% |
| Non-recurring financial income | 76B | €16,027 | - | -€16,027 | |
| Financial charges | 65/66B | €36,135 | €31,540 | -€4,594 | -12.7% |
| Recurring financial charges | 65 | €36,135 | €31,540 | -€4,594 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €293,939 | €220,500 | -€73,439 | -25.0% |
| Income taxes | 67/77 | €75,195 | €60,719 | -€14,477 | -19.3% |
| Profit (loss) for the period | 9904 | €218,743 | €159,782 | -€58,962 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €218,743 | €159,782 | -€58,962 | -27.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.