Spectra Consult: 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.
Spectra Consult
Largest movements
- Cash +€60,453
up €60,453 (+102.0%), from €59,257 to €119,709
mainly Net result for the year (+€36,442) and Receivables within one year (+€23,316)
- Receivables within one year -€23,316
down €23,316 (-63.1%), from €36,928 to €13,613
- Tangible fixed assets -€7,656
down €7,656 (-21.0%), from €36,537 to €28,881
of which Furniture and vehicles: -€8,226
- Profit (loss) carried forward +€36,442
up €36,442 (+33.6%), from €108,453 to €144,894
- Tax, wage and social debts -€5,350
down €5,350 (-24.5%), from €21,835 to €16,485
- Trade debts -€1,680
down €1,680 (-76.7%), from €2,192 to €512
- Gross operating margin -€18,900
down €18,900 (-24.9%), from €75,858 to €56,958
- Taxes -€3,874
down €3,874 (-29.3%), from €13,202 to €9,327
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 | €133,976 | €164,111 | +€30,135 | +22.5% |
| Fixed assets | 21/28 | €36,537 | €29,381 | -€7,156 | -19.6% |
| Tangible fixed assets | 22/27 | €36,537 | €28,881 | -€7,656 | -21.0% |
| Plant, machinery and equipment | 23 | - | €570 | +€570 | |
| Furniture and vehicles | 24 | €36,537 | €28,311 | -€8,226 | -22.5% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €97,438 | €134,730 | +€37,292 | +38.3% |
| Amounts receivable within one year | 40/41 | €36,928 | €13,613 | -€23,316 | -63.1% |
| Trade receivables | 40 | €36,928 | €13,613 | -€23,316 | -63.1% |
| Cash at bank and in hand | 54/58 | €59,257 | €119,709 | +€60,453 | +102.0% |
| Deferred charges and accrued income | 490/1 | €1,253 | €1,408 | +€155 | +12.3% |
| Total equity and liabilities | 10/49 | €133,976 | €164,111 | +€30,135 | +22.5% |
| Equity | 10/15 | €109,453 | €145,894 | +€36,442 | +33.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,453 | €144,894 | +€36,442 | +33.6% |
| Amounts payable | 17/49 | €24,523 | €18,217 | -€6,306 | -25.7% |
| Amounts payable within one year | 42/48 | €24,523 | €18,217 | -€6,306 | -25.7% |
| Trade debts | 44 | €2,192 | €512 | -€1,680 | -76.7% |
| Suppliers | 440/4 | €2,192 | €512 | -€1,680 | -76.7% |
| Taxes, remuneration and social security | 45 | €21,835 | €16,485 | -€5,350 | -24.5% |
| Taxes | 450/3 | €21,835 | €16,485 | -€5,350 | -24.5% |
| Other amounts payable | 47/48 | €497 | €1,220 | +€723 | +145.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,537 | €11,031 | +€494 | +4.7% |
| Other operating charges | 640/8 | €25 | €0 | -€25 | -100.0% |
| Gross operating margin | 9900 | €75,858 | €56,958 | -€18,900 | -24.9% |
| Operating profit (loss) | 9901 | €65,297 | €45,927 | -€19,369 | -29.7% |
| Financial income | 75/76B | €472 | €343 | -€129 | -27.3% |
| Recurring financial income | 75 | €472 | €343 | -€129 | -27.3% |
| Financial charges | 65/66B | €595 | €501 | -€94 | -15.8% |
| Recurring financial charges | 65 | €595 | €501 | -€94 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €65,173 | €45,769 | -€19,404 | -29.8% |
| Income taxes | 67/77 | €13,202 | €9,327 | -€3,874 | -29.3% |
| Profit (loss) for the period | 9904 | €51,972 | €36,442 | -€15,530 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,972 | €36,442 | -€15,530 | -29.9% |
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 9 October 2026 via checked.be.