SpectralBot: 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.
SpectralBot
Largest movements
- Cash -€365,973
down €365,973 (-96.5%), from €379,242 to €13,269
mainly Net result for the year (-€330,893) and Investment in fixed assets (net) (-€265,813)
- Intangible fixed assets +€211,159
up €211,159 (+110.5%), from €191,042 to €402,201
- Receivables within one year -€68,004
down €68,004 (-79.6%), from €85,385 to €17,381
of which Other amounts receivable: -€66,198
- Profit (loss) carried forward -€330,893
down €330,893 (-342.2%), from -€96,709 to -€427,601
- Advances received +€50,000
new in 2025: €50,000
- Trade debts +€37,481
up €37,481 (+139.0%), from €26,967 to €64,447
- Other debts +€26,497
up €26,497 (+138.9%), from €19,076 to €45,573
- Debts after one year -€24,408
down €24,408 (-33.3%), from €73,329 to €48,921
of which Financial debts: -€15,908
- Staff costs +€156,647
up €156,647 (+129.4%), from €121,066 to €277,714
- Gross operating margin -€90,021
down €90,021 (-88.6%), from €101,589 to €11,568
- Depreciation +€32,812
up €32,812 (+149.9%), from €21,886 to €54,698
- Financial charges +€3,835
up €3,835 (+76.2%), from €5,030 to €8,865
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 | €689,780 | €466,938 | -€222,842 | -32.3% |
| Formation expenses | 20 | €16,254 | €12,452 | -€3,803 | -23.4% |
| Fixed assets | 21/28 | €206,316 | €421,233 | +€214,917 | +104.2% |
| Intangible fixed assets | 21 | €191,042 | €402,201 | +€211,159 | +110.5% |
| Tangible fixed assets | 22/27 | €15,274 | €19,032 | +€3,758 | +24.6% |
| Furniture and vehicles | 24 | €15,274 | €19,032 | +€3,758 | +24.6% |
| Current assets | 29/58 | €467,210 | €33,254 | -€433,957 | -92.9% |
| Amounts receivable within one year | 40/41 | €85,385 | €17,381 | -€68,004 | -79.6% |
| Trade receivables | 40 | €7,736 | €5,930 | -€1,806 | -23.3% |
| Other amounts receivable | 41 | €77,649 | €11,451 | -€66,198 | -85.3% |
| Cash at bank and in hand | 54/58 | €379,242 | €13,269 | -€365,973 | -96.5% |
| Deferred charges and accrued income | 490/1 | €2,583 | €2,603 | +€20 | +0.8% |
| Total equity and liabilities | 10/49 | €689,780 | €466,938 | -€222,842 | -32.3% |
| Equity | 10/15 | €523,291 | €192,399 | -€330,893 | -63.2% |
| Contributions | 10/11 | €620,000 | €620,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,709 | -€427,601 | -€330,893 | -342.2% |
| Amounts payable | 17/49 | €166,489 | €274,539 | +€108,050 | +64.9% |
| Amounts payable after more than one year | 17 | €73,329 | €48,921 | -€24,408 | -33.3% |
| Financial debts | 170/4 | €55,079 | €39,171 | -€15,908 | -28.9% |
| Other amounts payable | 178/9 | €18,250 | €9,750 | -€8,500 | -46.6% |
| Amounts payable within one year | 42/48 | €90,479 | €224,334 | +€133,856 | +147.9% |
| Current portion of amounts payable after more than one year | 42 | €25,768 | €26,408 | +€641 | +2.5% |
| Financial debts | 43 | €2,314 | €1,570 | -€744 | -32.2% |
| Credit institutions | 430/8 | €2,314 | €1,570 | -€744 | -32.2% |
| Trade debts | 44 | €26,967 | €64,447 | +€37,481 | +139.0% |
| Suppliers | 440/4 | €26,967 | €64,447 | +€37,481 | +139.0% |
| Advances received on contracts in progress | 46 | - | €50,000 | +€50,000 | |
| Taxes, remuneration and social security | 45 | €16,354 | €36,336 | +€19,982 | +122.2% |
| Taxes | 450/3 | €495 | €1,000 | +€505 | +102.0% |
| Remuneration and social security | 454/9 | €15,859 | €35,336 | +€19,477 | +122.8% |
| Other amounts payable | 47/48 | €19,076 | €45,573 | +€26,497 | +138.9% |
| Accrued charges and deferred income | 492/3 | €2,681 | €1,284 | -€1,397 | -52.1% |
| Remuneration, social security and pensions | 62 | €121,066 | €277,714 | +€156,647 | +129.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,886 | €54,698 | +€32,812 | +149.9% |
| Other operating charges | 640/8 | €614 | €528 | -€86 | -14.1% |
| Gross operating margin | 9900 | €101,589 | €11,568 | -€90,021 | -88.6% |
| Operating profit (loss) | 9901 | -€41,978 | -€321,372 | -€279,394 | -665.6% |
| Financial income | 75/76B | €0 | €37 | +€37 | +365300.0% |
| Recurring financial income | 75 | €0 | €37 | +€37 | +365300.0% |
| Financial charges | 65/66B | €5,030 | €8,865 | +€3,835 | +76.2% |
| Recurring financial charges | 65 | €5,030 | €8,865 | +€3,835 | +76.2% |
| Profit (loss) for the period before taxes | 9903 | -€47,008 | -€330,201 | -€283,193 | -602.4% |
| Income taxes | 67/77 | €305 | €692 | +€387 | +127.1% |
| Profit (loss) for the period | 9904 | -€47,312 | -€330,893 | -€283,580 | -599.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,312 | -€330,893 | -€283,580 | -599.4% |
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 9 October 2026 via checked.be.