SpectraFlux: 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.
SpectraFlux
Largest movements
- Receivables within one year +€88,327
up €88,327 (+654%), from €13,499 to €101,826
of which Other amounts receivable: +€65,819
- Cash +€14,675
up €14,675 (+25.2%), from €58,265 to €72,940
mainly Net result for the year (+€79,165) and Tax, wage and social debts (+€22,274)
- Profit (loss) carried forward +€79,165
up €79,165 (+151%), from €52,386 to €131,552
- Tax, wage and social debts +€22,274
up €22,274 (+112%), from €19,870 to €42,145
- Gross operating margin +€33,528
up €33,528 (+49.0%), from €68,388 to €101,915
- Taxes +€7,051
up €7,051 (+52.2%), from €13,510 to €20,561
- Financial income +€1,382
up €1,382 (+3,707%), from €37 to €1,420
- Depreciation +€1,259
up €1,259 (+191%), from €659 to €1,917
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.
Derived cash bridge
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 | €78,087 | €181,736 | +€103,649 | +133% |
| Fixed assets | 21/28 | €4,830 | €3,856 | -€975 | -20.2% |
| Tangible fixed assets | 22/27 | €4,830 | €3,856 | -€975 | -20.2% |
| Furniture and vehicles | 24 | €4,830 | €3,856 | -€975 | -20.2% |
| Current assets | 29/58 | €73,257 | €177,881 | +€104,624 | +143% |
| Amounts receivable within one year | 40/41 | €13,499 | €101,826 | +€88,327 | +654% |
| Trade receivables | 40 | €13,371 | €35,878 | +€22,508 | +168% |
| Other amounts receivable | 41 | €129 | €65,948 | +€65,819 | +51,118% |
| Cash at bank and in hand | 54/58 | €58,265 | €72,940 | +€14,675 | +25.2% |
| Deferred charges and accrued income | 490/1 | €1,492 | €3,115 | +€1,622 | +109% |
| Total equity and liabilities | 10/49 | €78,087 | €181,736 | +€103,649 | +133% |
| Equity | 10/15 | €54,886 | €134,052 | +€79,165 | +144% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,386 | €131,552 | +€79,165 | +151% |
| Amounts payable | 17/49 | €23,201 | €47,685 | +€24,484 | +106% |
| Amounts payable within one year | 42/48 | €23,201 | €47,685 | +€24,484 | +106% |
| Trade debts | 44 | €3,330 | €4,121 | +€790 | +23.7% |
| Suppliers | 440/4 | €3,330 | €4,121 | +€790 | +23.7% |
| Taxes, remuneration and social security | 45 | €19,870 | €42,145 | +€22,274 | +112% |
| Taxes | 450/3 | €19,870 | €42,145 | +€22,274 | +112% |
| Other amounts payable | 47/48 | - | €1,420 | +€1,420 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €659 | €1,917 | +€1,259 | +191% |
| Other operating charges | 640/8 | €50 | €73 | +€23 | +47.0% |
| Gross operating margin | 9900 | €68,388 | €101,915 | +€33,528 | +49.0% |
| Operating profit (loss) | 9901 | €67,679 | €99,924 | +€32,246 | +47.6% |
| Financial income | 75/76B | €37 | €1,420 | +€1,382 | +3,707% |
| Recurring financial income | 75 | €37 | €1,420 | +€1,382 | +3,707% |
| Financial charges | 65/66B | €1,820 | €1,618 | -€202 | -11.1% |
| Recurring financial charges | 65 | €1,820 | €1,618 | -€202 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €65,896 | €99,726 | +€33,830 | +51.3% |
| Income taxes | 67/77 | €13,510 | €20,561 | +€7,051 | +52.2% |
| Profit (loss) for the period | 9904 | €52,386 | €79,165 | +€26,779 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,386 | €79,165 | +€26,779 | +51.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.