SPEAKERSBASE: 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.
SPEAKERSBASE
Largest movements
- Cash +€43,932
up €43,932 (+75.7%), from €58,041 to €101,973
mainly Accrued charges and deferred income (+€69,493) and Tax, wage and social debts (+€8,637)
- Deferred charges and accrued income +€22,140
up €22,140 (+2790.9%), from €793 to €22,933
- Receivables within one year +€18,838
up €18,838 (+32.3%), from €58,336 to €77,174
of which Trade receivables: +€22,377
- Accrued charges and deferred income +€69,493
up €69,493 (+162.8%), from €42,692 to €112,185
- Tax, wage and social debts +€8,637
up €8,637, from €0 to €8,637
- Trade debts +€5,313
up €5,313 (+8.5%), from €62,317 to €67,630
- Gross operating margin -€2,516
down €2,516 (-45.9%), from €5,481 to €2,966
- Financial charges -€241
down €241 (-23.8%), from €1,011 to €770
- Other operating charges +€163
up €163 (+26.1%), from €624 to €786
- Financial income +€59
up €59, from €0 to €59
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 | €117,171 | €202,080 | +€84,910 | +72.5% |
| Current assets | 29/58 | €117,171 | €202,080 | +€84,910 | +72.5% |
| Amounts receivable within one year | 40/41 | €58,336 | €77,174 | +€18,838 | +32.3% |
| Trade receivables | 40 | €53,095 | €75,472 | +€22,377 | +42.1% |
| Other amounts receivable | 41 | €5,242 | €1,702 | -€3,539 | -67.5% |
| Cash at bank and in hand | 54/58 | €58,041 | €101,973 | +€43,932 | +75.7% |
| Deferred charges and accrued income | 490/1 | €793 | €22,933 | +€22,140 | +2790.9% |
| Total equity and liabilities | 10/49 | €117,171 | €202,080 | +€84,910 | +72.5% |
| Equity | 10/15 | €12,162 | €13,629 | +€1,467 | +12.1% |
| Contributions | 10/11 | €195,000 | €195,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€182,838 | -€181,371 | +€1,467 | +0.8% |
| Amounts payable | 17/49 | €105,009 | €188,452 | +€83,443 | +79.5% |
| Amounts payable within one year | 42/48 | €62,317 | €76,267 | +€13,950 | +22.4% |
| Trade debts | 44 | €62,317 | €67,630 | +€5,313 | +8.5% |
| Suppliers | 440/4 | €62,317 | €67,630 | +€5,313 | +8.5% |
| Taxes, remuneration and social security | 45 | €0 | €8,637 | +€8,637 | |
| Taxes | 450/3 | €0 | €8,637 | +€8,637 | |
| Accrued charges and deferred income | 492/3 | €42,692 | €112,185 | +€69,493 | +162.8% |
| Other operating charges | 640/8 | €624 | €786 | +€163 | +26.1% |
| Gross operating margin | 9900 | €5,481 | €2,966 | -€2,516 | -45.9% |
| Operating profit (loss) | 9901 | €4,858 | €2,179 | -€2,678 | -55.1% |
| Financial income | 75/76B | €0 | €59 | +€59 | |
| Recurring financial income | 75 | €0 | €59 | +€59 | |
| Financial charges | 65/66B | €1,011 | €770 | -€241 | -23.8% |
| Recurring financial charges | 65 | €1,011 | €770 | -€241 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €3,847 | €1,468 | -€2,379 | -61.8% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €3,847 | €1,467 | -€2,380 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,847 | €1,467 | -€2,380 | -61.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.