Spaarvarkens.be: 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.
Spaarvarkens.be
Largest movements
- Cash +€53,270
up €53,270 (+54.4%), from €97,899 to €151,169
mainly Net result for the year (+€91,385) and Receivables within one year (+€20,967)
- Receivables within one year -€20,967
down €20,967 (-25.6%), from €81,794 to €60,827
of which Trade receivables: -€20,967
- Current investments -€13,604
down €13,604 (-4.8%), from €280,626 to €267,022
- Reserves +€91,385
up €91,385 (+27.5%), from €332,854 to €424,239
- Tax, wage and social debts -€39,453
down €39,453 (-56.6%), from €69,655 to €30,202
of which Taxes: -€34,951
- Trade debts -€28,698
down €28,698 (-54.7%), from €52,440 to €23,742
- Gross operating margin +€68,797
up €68,797 (+88.5%), from €77,771 to €146,568
- Taxes +€23,347
up €23,347 (+255%), from €9,145 to €32,492
- Staff costs -€10,937
down €10,937 (-23.3%), from €46,953 to €36,016
- Financial income +€2,726
up €2,726 (+20.6%), from €13,233 to €15,959
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 | €473,605 | €492,287 | +€18,682 | +3.9% |
| Fixed assets | 21/28 | €1,240 | €1,645 | +€405 | +32.7% |
| Tangible fixed assets | 22/27 | €1,240 | €1,645 | +€405 | +32.7% |
| Plant, machinery and equipment | 23 | €1,240 | €1,645 | +€405 | +32.7% |
| Current assets | 29/58 | €472,365 | €490,642 | +€18,277 | +3.9% |
| Stocks and contracts in progress | 3 | €12,046 | €7,296 | -€4,750 | -39.4% |
| Stocks | 30/36 | €12,046 | €7,296 | -€4,750 | -39.4% |
| Amounts receivable within one year | 40/41 | €81,794 | €60,827 | -€20,967 | -25.6% |
| Trade receivables | 40 | €70,843 | €49,876 | -€20,967 | -29.6% |
| Other amounts receivable | 41 | €10,951 | €10,951 | = | 0.0% |
| Current investments | 50/53 | €280,626 | €267,022 | -€13,604 | -4.8% |
| Cash at bank and in hand | 54/58 | €97,899 | €151,169 | +€53,270 | +54.4% |
| Deferred charges and accrued income | 490/1 | - | €4,328 | +€4,328 | |
| Total equity and liabilities | 10/49 | €473,605 | €492,287 | +€18,682 | +3.9% |
| Equity | 10/15 | €335,854 | €427,239 | +€91,385 | +27.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €332,854 | €424,239 | +€91,385 | +27.5% |
| Distributable reserves | 133 | €332,854 | €424,239 | +€91,385 | +27.5% |
| Amounts payable | 17/49 | €137,751 | €65,048 | -€72,703 | -52.8% |
| Amounts payable within one year | 42/48 | €128,261 | €57,175 | -€71,086 | -55.4% |
| Financial debts | 43 | €6,166 | €3,231 | -€2,935 | -47.6% |
| Credit institutions | 430/8 | €6,166 | €3,231 | -€2,935 | -47.6% |
| Trade debts | 44 | €52,440 | €23,742 | -€28,698 | -54.7% |
| Suppliers | 440/4 | €52,440 | €23,742 | -€28,698 | -54.7% |
| Taxes, remuneration and social security | 45 | €69,655 | €30,202 | -€39,453 | -56.6% |
| Taxes | 450/3 | €59,209 | €24,258 | -€34,951 | -59.0% |
| Remuneration and social security | 454/9 | €10,446 | €5,944 | -€4,502 | -43.1% |
| Accrued charges and deferred income | 492/3 | €9,490 | €7,873 | -€1,617 | -17.0% |
| Remuneration, social security and pensions | 62 | €46,953 | €36,016 | -€10,937 | -23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €654 | €1,041 | +€387 | +59.2% |
| Other operating charges | 640/8 | €521 | €520 | -€1 | -0.2% |
| Gross operating margin | 9900 | €77,771 | €146,568 | +€68,797 | +88.5% |
| Operating profit (loss) | 9901 | €29,643 | €108,991 | +€79,348 | +268% |
| Financial income | 75/76B | €13,233 | €15,959 | +€2,726 | +20.6% |
| Recurring financial income | 75 | €13,233 | €15,959 | +€2,726 | +20.6% |
| Financial charges | 65/66B | €1,813 | €1,073 | -€740 | -40.8% |
| Recurring financial charges | 65 | €1,813 | €1,073 | -€740 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €41,063 | €123,877 | +€82,814 | +202% |
| Income taxes | 67/77 | €9,145 | €32,492 | +€23,347 | +255% |
| Profit (loss) for the period | 9904 | €31,918 | €91,385 | +€59,467 | +186% |
| Profit (loss) for the period to be appropriated | 9905 | €31,918 | €91,385 | +€59,467 | +186% |
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 30 October 2026 via checked.be.