SPEAKY: 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.
SPEAKY
Largest movements
- Intangible fixed assets -€234,331
down €234,331 (-56.0%), from €418,124 to €183,793
- Cash +€107,120
up €107,120 (+660.9%), from €16,207 to €123,327
mainly Depreciation (+€189,331) and Investment in fixed assets (net) (+€45,000)
- Debts after one year -€62,705
down €62,705 (-31.1%), from €201,365 to €138,660
- Trade debts -€57,000
down €57,000 (-100.0%), from €57,000 to €0
- Profit (loss) carried forward -€9,031
down €9,031 (-25.8%), from €34,941 to €25,909
- Gross operating margin -€7,917
down €7,917 (-3.9%), from €203,738 to €195,822
- Depreciation +€4,142
up €4,142 (+2.2%), from €185,190 to €189,331
- Other operating charges +€2,520
up €2,520 (+71.5%), from €3,522 to €6,042
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €435,992 | €308,988 | -€127,004 | -29.1% |
| Fixed assets | 21/28 | €418,124 | €183,793 | -€234,331 | -56.0% |
| Intangible fixed assets | 21 | €418,124 | €183,793 | -€234,331 | -56.0% |
| Current assets | 29/58 | €17,868 | €125,195 | +€107,327 | +600.7% |
| Amounts receivable within one year | 40/41 | €1,661 | €1,661 | = | 0.0% |
| Trade receivables | 40 | €1,661 | €1,661 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,207 | €123,327 | +€107,120 | +660.9% |
| Deferred charges and accrued income | 490/1 | - | €207 | +€207 | |
| Total equity and liabilities | 10/49 | €435,992 | €308,988 | -€127,004 | -29.1% |
| Equity | 10/15 | €102,591 | €93,559 | -€9,031 | -8.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,941 | €25,909 | -€9,031 | -25.8% |
| Amounts payable | 17/49 | €333,402 | €215,429 | -€117,973 | -35.4% |
| Amounts payable after more than one year | 17 | €201,365 | €138,660 | -€62,705 | -31.1% |
| Financial debts | 170/4 | €201,365 | €138,660 | -€62,705 | -31.1% |
| Amounts payable within one year | 42/48 | €132,036 | €76,768 | -€55,268 | -41.9% |
| Current portion of amounts payable after more than one year | 42 | €60,334 | €62,705 | +€2,371 | +3.9% |
| Trade debts | 44 | €57,000 | €0 | -€57,000 | -100.0% |
| Suppliers | 440/4 | €57,000 | €0 | -€57,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €14,702 | €14,063 | -€639 | -4.3% |
| Taxes | 450/3 | €14,702 | €14,063 | -€639 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185,190 | €189,331 | +€4,142 | +2.2% |
| Other operating charges | 640/8 | €3,522 | €6,042 | +€2,520 | +71.5% |
| Gross operating margin | 9900 | €203,738 | €195,822 | -€7,917 | -3.9% |
| Operating profit (loss) | 9901 | €15,026 | €448 | -€14,578 | -97.0% |
| Financial charges | 65/66B | €11,265 | €9,479 | -€1,786 | -15.9% |
| Recurring financial charges | 65 | €11,265 | €9,479 | -€1,786 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €3,761 | -€9,031 | -€12,792 | |
| Income taxes | 67/77 | €1,054 | €0 | -€1,054 | -100.0% |
| Profit (loss) for the period | 9904 | €2,707 | -€9,031 | -€11,738 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,707 | -€9,031 | -€11,738 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.