SPARE PART: 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.
SPARE PART
Largest movements
- Cash +€74,626
up €74,626 (+68.2%), from €109,428 to €184,054
mainly Net result for the year (+€93,932) and Tax, wage and social debts (+€56,305)
- Receivables within one year +€34,900
up €34,900 (+72.7%), from €48,007 to €82,907
of which Other amounts receivable: +€26,471
- Tangible fixed assets +€18,603
up €18,603 (+44.4%), from €41,945 to €60,548
of which Leasing and similar rights: +€20,000
- Stocks and contracts +€16,550
up €16,550 (+14.6%), from €113,110 to €129,660
- Profit (loss) carried forward +€93,932
up €93,932 (+74.4%), from €126,280 to €220,212
- Tax, wage and social debts +€56,305
up €56,305 (+127%), from €44,505 to €100,809
of which Taxes: +€48,726
- Trade debts +€51,177
up €51,177 (+141%), from €36,175 to €87,352
- Other debts -€34,261
no longer reported in 2025 (was €34,261)
- Current portion of long-term debt -€15,586
down €15,586 (-53.0%), from €29,382 to €13,796
- Turnover -€1.1m
no longer reported in 2025 (was €1.1m)
- Purchases and services -€808,932
no longer reported in 2025 (was €808,932)
- Gross operating margin +€80,445
up €80,445 (+31.0%), from €259,290 to €339,735
- Staff costs +€14,206
up €14,206 (+8.7%), from €162,762 to €176,968
- Taxes +€12,855
up €12,855 (+129%), from €10,000 to €22,855
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 | €314,313 | €457,170 | +€142,857 | +45.5% |
| Fixed assets | 21/28 | €42,397 | €60,548 | +€18,151 | +42.8% |
| Intangible fixed assets | 21 | €452 | - | -€452 | |
| Tangible fixed assets | 22/27 | €41,945 | €60,548 | +€18,603 | +44.4% |
| Plant, machinery and equipment | 23 | €15,282 | €10,155 | -€5,127 | -33.5% |
| Furniture and vehicles | 24 | €26,664 | €30,393 | +€3,730 | +14.0% |
| Leasing and similar rights | 25 | - | €20,000 | +€20,000 | |
| Current assets | 29/58 | €271,916 | €396,622 | +€124,706 | +45.9% |
| Stocks and contracts in progress | 3 | €113,110 | €129,660 | +€16,550 | +14.6% |
| Stocks | 30/36 | €113,110 | €129,660 | +€16,550 | +14.6% |
| Amounts receivable within one year | 40/41 | €48,007 | €82,907 | +€34,900 | +72.7% |
| Trade receivables | 40 | €44,032 | €52,461 | +€8,429 | +19.1% |
| Other amounts receivable | 41 | €3,975 | €30,446 | +€26,471 | +666% |
| Cash at bank and in hand | 54/58 | €109,428 | €184,054 | +€74,626 | +68.2% |
| Deferred charges and accrued income | 490/1 | €1,370 | - | -€1,370 | |
| Total equity and liabilities | 10/49 | €314,313 | €457,170 | +€142,857 | +45.5% |
| Equity | 10/15 | €161,280 | €255,212 | +€93,932 | +58.2% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,280 | €220,212 | +€93,932 | +74.4% |
| Amounts payable | 17/49 | €153,033 | €201,957 | +€48,925 | +32.0% |
| Amounts payable after more than one year | 17 | €8,710 | - | -€8,710 | |
| Financial debts | 170/4 | €8,710 | - | -€8,710 | |
| Amounts payable within one year | 42/48 | €144,323 | €201,957 | +€57,635 | +39.9% |
| Current portion of amounts payable after more than one year | 42 | €29,382 | €13,796 | -€15,586 | -53.0% |
| Trade debts | 44 | €36,175 | €87,352 | +€51,177 | +141% |
| Suppliers | 440/4 | €36,175 | €87,352 | +€51,177 | +141% |
| Taxes, remuneration and social security | 45 | €44,505 | €100,809 | +€56,305 | +127% |
| Taxes | 450/3 | €35,925 | €84,652 | +€48,726 | +136% |
| Remuneration and social security | 454/9 | €8,580 | €16,158 | +€7,578 | +88.3% |
| Other amounts payable | 47/48 | €34,261 | - | -€34,261 | |
| Turnover | 70 | €1,068,222 | - | -€1.1m | |
| Goods, raw materials, services and sundry goods | 60/61 | €808,932 | - | -€808,932 | |
| Remuneration, social security and pensions | 62 | €162,762 | €176,968 | +€14,206 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,774 | €21,036 | +€8,262 | +64.7% |
| Other operating charges | 640/8 | €2,945 | €13,481 | +€10,536 | +358% |
| Gross operating margin | 9900 | €259,290 | €339,735 | +€80,445 | +31.0% |
| Operating profit (loss) | 9901 | €80,810 | €128,251 | +€47,441 | +58.7% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €6,636 | €11,484 | +€4,848 | +73.1% |
| Recurring financial charges | 65 | €6,636 | €11,484 | +€4,848 | +73.1% |
| Profit (loss) for the period before taxes | 9903 | €74,174 | €116,787 | +€42,613 | +57.5% |
| Income taxes | 67/77 | €10,000 | €22,855 | +€12,855 | +129% |
| Profit (loss) for the period | 9904 | €64,174 | €93,932 | +€29,758 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,174 | €93,932 | +€29,758 | +46.4% |
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 25 October 2026 via checked.be.