Specimmo: 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.
Specimmo
Largest movements
- Tangible fixed assets -€32,420
down €32,420 (-14.1%), from €230,064 to €197,644
- Cash -€2,726
down €2,726 (-30.1%), from €9,058 to €6,332
- Profit (loss) carried forward -€25,289
down €25,289, from €20,012 to -€5,277
- Debts within one year -€8,907
down €8,907 (-55.6%), from €16,022 to €7,115
of which Trade debts: -€4,725
- Gross operating margin -€7,556
down €7,556 (-52.8%), from €14,314 to €6,758
- Other operating charges +€6,506
new in 2024: €6,506
- Depreciation -€2,239
down €2,239 (-18.0%), from €12,460 to €10,221
- Taxes +€197
up €197 (+13.3%), from €1,482 to €1,679
From the 2021 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €247,798 | €213,602 | -€34,196 | -13.8% |
| Fixed assets | 21/28 | €238,740 | €206,320 | -€32,420 | -13.6% |
| Tangible fixed assets | 22/27 | €230,064 | €197,644 | -€32,420 | -14.1% |
| Land and buildings | 22 | - | €197,644 | +€197,644 | |
| Financial fixed assets | 28 | €8,676 | €8,676 | +€0 | 0.0% |
| Current assets | 29/58 | €9,058 | €7,282 | -€1,776 | -19.6% |
| Amounts receivable within one year | 40/41 | - | €950 | +€950 | |
| Other amounts receivable | 41 | - | €950 | +€950 | |
| Cash at bank and in hand | 54/58 | €9,058 | €6,332 | -€2,726 | -30.1% |
| Total equity and liabilities | 10/49 | €247,798 | €213,602 | -€34,196 | -13.8% |
| Equity | 10/15 | €231,776 | €206,487 | -€25,289 | -10.9% |
| Contributions | 10/11 | €205,008 | €205,008 | -€0 | 0.0% |
| Capital | 10 | - | €205,008 | +€205,008 | |
| Issued capital | 100 | - | €205,008 | +€205,008 | |
| Reserves | 13 | €6,756 | €6,756 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | - | €6,756 | +€6,756 | |
| Legal reserve | 130 | - | €6,756 | +€6,756 | |
| Profit (loss) carried forward | 14 | €20,012 | -€5,277 | -€25,289 | |
| Amounts payable | 17/49 | €16,022 | €7,115 | -€8,907 | -55.6% |
| Amounts payable within one year | 42/48 | €16,022 | €7,115 | -€8,907 | -55.6% |
| Trade debts | 44 | €7,917 | €3,192 | -€4,725 | -59.7% |
| Suppliers | 440/4 | - | €3,192 | +€3,192 | |
| Taxes, remuneration and social security | 45 | - | €3,922 | +€3,922 | |
| Taxes | 450/3 | - | €3,922 | +€3,922 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,460 | €10,221 | -€2,239 | -18.0% |
| Other operating charges | 640/8 | - | €6,506 | +€6,506 | |
| Gross operating margin | 9900 | €14,314 | €6,758 | -€7,556 | -52.8% |
| Operating profit (loss) | 9901 | -€3,896 | -€9,969 | -€6,073 | -155.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €41 | +€41 | |
| Recurring financial charges | 65 | €27 | €41 | +€14 | +53.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,923 | -€10,010 | -€6,087 | -155.2% |
| Income taxes | 67/77 | €1,482 | €1,679 | +€197 | +13.3% |
| Profit (loss) for the period | 9904 | -€5,405 | -€11,690 | -€6,285 | -116.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,405 | -€11,690 | -€6,285 | -116.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2021 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.