SpareSolutions: 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.
SpareSolutions
Largest movements
- Receivables within one year -€13,121
down €13,121 (-24.8%), from €52,899 to €39,778
of which Trade receivables: -€8,896
- Tangible fixed assets -€7,400
down €7,400 (-11.4%), from €64,954 to €57,554
of which Furniture and vehicles: -€6,742
- Cash +€1,392
up €1,392 (+25.8%), from €5,399 to €6,791
mainly Receivables within one year (+€13,121) and Depreciation (+€7,400)
- Reserves -€8,898
down €8,898 (-10.7%), from €83,323 to €74,425
- Debts after one year -€7,621
down €7,621 (-55.1%), from €13,838 to €6,216
- Tax, wage and social debts -€7,077
down €7,077 (-53.6%), from €13,215 to €6,138
- Other debts +€2,652
up €2,652 (+92.0%), from €2,881 to €5,533
- Gross operating margin -€19,799
down €19,799 (-95.2%), from €20,800 to €1,001
- Taxes -€2,869
no longer reported in 2025 (was €2,869)
- Financial charges -€1,270
down €1,270 (-91.0%), from €1,396 to €125
- Other operating charges -€692
down €692 (-49.4%), from €1,401 to €708
- Financial income -€408
no longer reported in 2025 (was €408)
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 | €123,455 | €104,288 | -€19,166 | -15.5% |
| Fixed assets | 21/28 | €64,954 | €57,554 | -€7,400 | -11.4% |
| Tangible fixed assets | 22/27 | €64,954 | €57,554 | -€7,400 | -11.4% |
| Land and buildings | 22 | €41,850 | €41,850 | = | 0.0% |
| Furniture and vehicles | 24 | €20,692 | €13,950 | -€6,742 | -32.6% |
| Other tangible fixed assets | 26 | €2,412 | €1,754 | -€658 | -27.3% |
| Current assets | 29/58 | €58,501 | €46,734 | -€11,766 | -20.1% |
| Amounts receivable within one year | 40/41 | €52,899 | €39,778 | -€13,121 | -24.8% |
| Trade receivables | 40 | €43,820 | €34,925 | -€8,896 | -20.3% |
| Other amounts receivable | 41 | €9,079 | €4,853 | -€4,225 | -46.5% |
| Cash at bank and in hand | 54/58 | €5,399 | €6,791 | +€1,392 | +25.8% |
| Deferred charges and accrued income | 490/1 | €203 | €165 | -€37 | -18.4% |
| Total equity and liabilities | 10/49 | €123,455 | €104,288 | -€19,166 | -15.5% |
| Equity | 10/15 | €84,323 | €75,425 | -€8,898 | -10.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €83,323 | €74,425 | -€8,898 | -10.7% |
| Distributable reserves | 133 | €83,323 | €74,425 | -€8,898 | -10.7% |
| Amounts payable | 17/49 | €39,131 | €28,863 | -€10,268 | -26.2% |
| Amounts payable after more than one year | 17 | €13,838 | €6,216 | -€7,621 | -55.1% |
| Financial debts | 170/4 | €13,838 | €6,216 | -€7,621 | -55.1% |
| Amounts payable within one year | 42/48 | €25,294 | €22,647 | -€2,646 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €7,621 | €8,089 | +€468 | +6.1% |
| Financial debts | 43 | €361 | €535 | +€174 | +48.1% |
| Credit institutions | 430/8 | €41 | €55 | +€14 | +33.3% |
| Other loans | 439 | €320 | €480 | +€160 | +50.0% |
| Trade debts | 44 | €1,215 | €2,352 | +€1,137 | +93.6% |
| Suppliers | 440/4 | €1,215 | €2,352 | +€1,137 | +93.6% |
| Taxes, remuneration and social security | 45 | €13,215 | €6,138 | -€7,077 | -53.6% |
| Taxes | 450/3 | €13,215 | €6,138 | -€7,077 | -53.6% |
| Other amounts payable | 47/48 | €2,881 | €5,533 | +€2,652 | +92.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,260 | €7,400 | +€140 | +1.9% |
| Other operating charges | 640/8 | €1,401 | €708 | -€692 | -49.4% |
| Gross operating margin | 9900 | €20,800 | €1,001 | -€19,799 | -95.2% |
| Operating profit (loss) | 9901 | €12,139 | -€7,107 | -€19,246 | |
| Financial income | 75/76B | €408 | - | -€408 | |
| Recurring financial income | 75 | €408 | - | -€408 | |
| Financial charges | 65/66B | €1,396 | €125 | -€1,270 | -91.0% |
| Recurring financial charges | 65 | €1,396 | €125 | -€1,270 | -91.0% |
| Profit (loss) for the period before taxes | 9903 | €11,151 | -€7,232 | -€18,384 | |
| Income taxes | 67/77 | €2,869 | - | -€2,869 | |
| Profit (loss) for the period | 9904 | €8,282 | -€7,232 | -€15,514 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,282 | -€7,232 | -€15,514 |
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 2 October 2026 via checked.be.