SPECTA SOLUTIONS: 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.
SPECTA SOLUTIONS
Largest movements
- Receivables within one year +€30,410
up €30,410 (+58.0%), from €52,445 to €82,855
of which Other amounts receivable: +€30,936
- Receivables after one year -€28,000
no longer reported in 2023 (was €28,000)
- Cash +€24,843
up €24,843 (+277.3%), from €8,960 to €33,803
mainly Receivables after one year (+€28,000) and Tax, wage and social debts (+€22,049)
- Deferred charges and accrued income -€5,000
no longer reported in 2023 (was €5,000)
- Tangible fixed assets +€1,998
new in 2023: €1,998
- Tax, wage and social debts +€22,049
up €22,049 (+44.0%), from €50,061 to €72,110
of which Taxes: +€14,133
- Other debts +€2,253
up €2,253 (+21.3%), from €10,573 to €12,826
- Staff costs +€28,745
up €28,745 (+379.6%), from €7,572 to €36,317
- Gross operating margin +€27,722
up €27,722 (+250.7%), from €11,056 to €38,777
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,434 | €118,685 | +€24,251 | +25.7% |
| Fixed assets | 21/28 | €29 | €2,027 | +€1,998 | +6889.7% |
| Tangible fixed assets | 22/27 | - | €1,998 | +€1,998 | |
| Furniture and vehicles | 24 | - | €1,998 | +€1,998 | |
| Financial fixed assets | 28 | €29 | €29 | = | 0.0% |
| Current assets | 29/58 | €94,405 | €116,658 | +€22,253 | +23.6% |
| Amounts receivable after more than one year | 29 | €28,000 | - | -€28,000 | |
| Other amounts receivable | 291 | €28,000 | - | -€28,000 | |
| Amounts receivable within one year | 40/41 | €52,445 | €82,855 | +€30,410 | +58.0% |
| Trade receivables | 40 | €25,184 | €24,658 | -€526 | -2.1% |
| Other amounts receivable | 41 | €27,261 | €58,197 | +€30,936 | +113.5% |
| Cash at bank and in hand | 54/58 | €8,960 | €33,803 | +€24,843 | +277.3% |
| Deferred charges and accrued income | 490/1 | €5,000 | - | -€5,000 | |
| Total equity and liabilities | 10/49 | €94,434 | €118,685 | +€24,251 | +25.7% |
| Equity | 10/15 | €31,644 | €32,431 | +€787 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,584 | €24,371 | +€787 | +3.3% |
| Amounts payable | 17/49 | €62,790 | €86,255 | +€23,465 | +37.4% |
| Amounts payable within one year | 42/48 | €62,790 | €86,255 | +€23,465 | +37.4% |
| Trade debts | 44 | €2,156 | €1,319 | -€837 | -38.8% |
| Suppliers | 440/4 | €2,156 | €1,319 | -€837 | -38.8% |
| Taxes, remuneration and social security | 45 | €50,061 | €72,110 | +€22,049 | +44.0% |
| Taxes | 450/3 | €49,059 | €63,192 | +€14,133 | +28.8% |
| Remuneration and social security | 454/9 | €1,002 | €8,918 | +€7,916 | +790.1% |
| Other amounts payable | 47/48 | €10,573 | €12,826 | +€2,253 | +21.3% |
| Remuneration, social security and pensions | 62 | €7,572 | €36,317 | +€28,745 | +379.6% |
| Other operating charges | 640/8 | €185 | €165 | -€20 | -10.9% |
| Gross operating margin | 9900 | €11,056 | €38,777 | +€27,722 | +250.7% |
| Operating profit (loss) | 9901 | €3,299 | €2,296 | -€1,003 | -30.4% |
| Financial charges | 65/66B | €160 | €63 | -€97 | -60.8% |
| Recurring financial charges | 65 | €160 | €63 | -€97 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | €3,139 | €2,233 | -€906 | -28.9% |
| Income taxes | 67/77 | €1,334 | €1,446 | +€113 | +8.5% |
| Profit (loss) for the period | 9904 | €1,806 | €787 | -€1,019 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,806 | €787 | -€1,019 | -56.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.