SPEANA: 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.
What changed
SPEANA
NACE 73.110, Advertising agencies
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€1,317
2023 · -€6,692+€8,009
Equity
€56,148
2023 · €54,832+€1,317
Cash
€4,129
2023 · €7,941-€3,811
Balance sheet total
€391,024
2023 · €406,306-€15,282
Largest movements
Assets
- Tangible fixed assets -€13,445
down €13,445 (-3.6%), from €375,757 to €362,312
of which Land and buildings: -€11,834
Equity and liabilities
- Debts after one year -€15,033
down €15,033 (-4.9%), from €307,918 to €292,885
- Tax, wage and social debts +€4,782
up €4,782 (+57.1%), from €8,371 to €13,153
of which Taxes: +€3,282
Income statement
- Gross operating margin +€10,172
up €10,172 (+48.2%), from €21,101 to €31,273
- Taxes +€3,190
up €3,190 (+2,480%), from €129 to €3,319
- Other operating charges +€2,002
new in 2024: €2,002
- Depreciation -€410
down €410 (-2.9%), from €14,014 to €13,603
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.
Result 2023
-€6,692
Gross operating margin
+€10,172
Depreciation
+€410
Other operating charges
-€2,002
Other operating items
+€2,889
Financial income
-€30
Financial charges
-€241
Taxes
-€3,190
Result 2024
€1,317
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€11,059
Investment
€0
Financing
-€14,871
Cash 2023
€7,941
From operations (derived)
+€11,059
Net result for the year
+€1,317
Depreciation
+€13,603
Receivables after one year
+€2,000
Receivables within one year
-€1,302
Deferred charges and accrued income
-€2,831
Trade debts
-€3,234
Tax, wage and social debts
+€4,782
Other debts
-€3,277
Financing
-€14,871
Debts after one year
-€15,033
Current portion of long-term debt
+€258
Short-term financial debts
-€95
Cash 2024
€4,129
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €406,306 | €391,024 | -€15,282 | -3.8% |
| Fixed assets | 21/28 | €375,915 | €362,312 | -€13,603 | -3.6% |
| Intangible fixed assets | 21 | €158 | - | -€158 | |
| Tangible fixed assets | 22/27 | €375,757 | €362,312 | -€13,445 | -3.6% |
| Land and buildings | 22 | €371,070 | €359,235 | -€11,834 | -3.2% |
| Furniture and vehicles | 24 | €1,699 | €1,100 | -€599 | -35.2% |
| Other tangible fixed assets | 26 | €2,989 | €1,977 | -€1,012 | -33.9% |
| Current assets | 29/58 | €30,391 | €28,712 | -€1,679 | -5.5% |
| Amounts receivable after more than one year | 29 | €2,000 | - | -€2,000 | |
| Other amounts receivable | 291 | €2,000 | - | -€2,000 | |
| Amounts receivable within one year | 40/41 | €20,450 | €21,752 | +€1,302 | +6.4% |
| Trade receivables | 40 | €17,713 | €18,858 | +€1,144 | +6.5% |
| Other amounts receivable | 41 | €2,737 | €2,894 | +€157 | +5.8% |
| Cash at bank and in hand | 54/58 | €7,941 | €4,129 | -€3,811 | -48.0% |
| Deferred charges and accrued income | 490/1 | - | €2,831 | +€2,831 | |
| Total equity and liabilities | 10/49 | €406,306 | €391,024 | -€15,282 | -3.8% |
| Equity | 10/15 | €54,832 | €56,148 | +€1,317 | +2.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €50,935 | €50,935 | = | 0.0% |
| Distributable reserves | 133 | €50,935 | €50,935 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,397 | €2,714 | +€1,317 | +94.2% |
| Amounts payable | 17/49 | €351,475 | €334,876 | -€16,599 | -4.7% |
| Amounts payable after more than one year | 17 | €307,918 | €292,885 | -€15,033 | -4.9% |
| Financial debts | 170/4 | €307,918 | €292,885 | -€15,033 | -4.9% |
| Amounts payable within one year | 42/48 | €43,557 | €41,991 | -€1,566 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €14,775 | €15,033 | +€258 | +1.7% |
| Financial debts | 43 | €95 | - | -€95 | |
| Credit institutions | 430/8 | €95 | - | -€95 | |
| Trade debts | 44 | €12,898 | €9,664 | -€3,234 | -25.1% |
| Suppliers | 440/4 | €12,898 | €9,664 | -€3,234 | -25.1% |
| Taxes, remuneration and social security | 45 | €8,371 | €13,153 | +€4,782 | +57.1% |
| Taxes | 450/3 | €8,371 | €11,653 | +€3,282 | +39.2% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €7,418 | €4,141 | -€3,277 | -44.2% |
| Non-recurring operating income | 76A | €2,853 | €580 | -€2,272 | -79.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,014 | €13,603 | -€410 | -2.9% |
| Other operating charges | 640/8 | - | €2,002 | +€2,002 | |
| Non-recurring operating charges | 66A | €7,287 | €4,398 | -€2,889 | -39.6% |
| Gross operating margin | 9900 | €21,101 | €31,273 | +€10,172 | +48.2% |
| Operating profit (loss) | 9901 | -€199 | €11,271 | +€11,470 | |
| Financial income | 75/76B | €90 | €60 | -€30 | -33.4% |
| Recurring financial income | 75 | €90 | €60 | -€30 | -33.4% |
| Financial charges | 65/66B | €6,455 | €6,696 | +€241 | +3.7% |
| Recurring financial charges | 65 | €6,455 | €6,696 | +€241 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,564 | €4,635 | +€11,199 | |
| Income taxes | 67/77 | €129 | €3,319 | +€3,190 | +2,480% |
| Profit (loss) for the period | 9904 | -€6,692 | €1,317 | +€8,009 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,692 | €1,317 | +€8,009 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.