SPEAK - EASY: 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.
SPEAK - EASY
Largest movements
- Receivables within one year -€55,597
down €55,597 (-20.9%), from €265,604 to €210,007
of which Trade receivables: -€63,840
- Tangible fixed assets -€12,597
down €12,597 (-4.4%), from €287,137 to €274,541
of which Land and buildings: -€12,383
- Trade debts -€45,352
down €45,352 (-99.3%), from €45,668 to €316
- Advances received -€11,369
down €11,369 (-100%), from €11,369 to €0
- Profit (loss) carried forward -€9,213
down €9,213 (-2.5%), from €366,013 to €356,800
- Gross operating margin -€12,363
down €12,363 (-50.3%), from €24,578 to €12,215
- Other operating charges +€6,477
up €6,477 (+202%), from €3,201 to €9,678
- Financial charges -€3,589
down €3,589 (-96.6%), from €3,714 to €125
- Taxes -€1,816
down €1,816 (-95.3%), from €1,906 to €89
- Depreciation +€572
up €572 (+5.1%), from €11,202 to €11,774
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 | €648,419 | €574,787 | -€73,631 | -11.4% |
| Fixed assets | 21/28 | €287,785 | €275,189 | -€12,597 | -4.4% |
| Tangible fixed assets | 22/27 | €287,137 | €274,541 | -€12,597 | -4.4% |
| Land and buildings | 22 | €286,173 | €273,790 | -€12,383 | -4.3% |
| Plant, machinery and equipment | 23 | €965 | €751 | -€213 | -22.1% |
| Financial fixed assets | 28 | €648 | €648 | = | 0.0% |
| Current assets | 29/58 | €360,633 | €299,599 | -€61,035 | -16.9% |
| Amounts receivable within one year | 40/41 | €265,604 | €210,007 | -€55,597 | -20.9% |
| Trade receivables | 40 | €73,903 | €10,064 | -€63,840 | -86.4% |
| Other amounts receivable | 41 | €191,701 | €199,944 | +€8,243 | +4.3% |
| Cash at bank and in hand | 54/58 | €94,799 | €89,591 | -€5,208 | -5.5% |
| Deferred charges and accrued income | 490/1 | €230 | €0 | -€230 | -100% |
| Total equity and liabilities | 10/49 | €648,419 | €574,787 | -€73,631 | -11.4% |
| Equity | 10/15 | €568,468 | €559,255 | -€9,213 | -1.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | - | -€18,592 | |
| Other | 1109/19 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €183,863 | €183,863 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Distributable reserves | 133 | €182,004 | €183,863 | +€1,859 | +1.0% |
| Profit (loss) carried forward | 14 | €366,013 | €356,800 | -€9,213 | -2.5% |
| Amounts payable | 17/49 | €79,951 | €15,532 | -€64,418 | -80.6% |
| Amounts payable within one year | 42/48 | €79,951 | €15,532 | -€64,418 | -80.6% |
| Current portion of amounts payable after more than one year | 42 | €3,000 | €2,250 | -€750 | -25.0% |
| Trade debts | 44 | €45,668 | €316 | -€45,352 | -99.3% |
| Suppliers | 440/4 | €45,668 | €316 | -€45,352 | -99.3% |
| Advances received on contracts in progress | 46 | €11,369 | €0 | -€11,369 | -100% |
| Taxes, remuneration and social security | 45 | €2,380 | €0 | -€2,380 | -100% |
| Taxes | 450/3 | €2,380 | €0 | -€2,380 | -100% |
| Other amounts payable | 47/48 | €17,534 | €12,966 | -€4,567 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,202 | €11,774 | +€572 | +5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Other operating charges | 640/8 | €3,201 | €9,678 | +€6,477 | +202% |
| Gross operating margin | 9900 | €24,578 | €12,215 | -€12,363 | -50.3% |
| Operating profit (loss) | 9901 | €10,174 | -€9,238 | -€19,412 | |
| Financial income | 75/76B | €0 | €239 | +€239 | +183,600% |
| Recurring financial income | 75 | €0 | €239 | +€239 | +183,600% |
| Financial charges | 65/66B | €3,714 | €125 | -€3,589 | -96.6% |
| Recurring financial charges | 65 | €3,714 | €125 | -€3,589 | -96.6% |
| Profit (loss) for the period before taxes | 9903 | €6,461 | -€9,124 | -€15,584 | |
| Income taxes | 67/77 | €1,906 | €89 | -€1,816 | -95.3% |
| Profit (loss) for the period | 9904 | €4,555 | -€9,213 | -€13,768 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,555 | -€9,213 | -€13,768 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.