SPECTROLAB DX: 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.
SPECTROLAB DX
Largest movements
- Cash +€149,695
up €149,695 (+616.8%), from €24,268 to €173,963
mainly Net result for the year (+€180,112) and Tax, wage and social debts (+€56,534)
- Deferred charges and accrued income +€41,128
up €41,128 (+149.5%), from €27,511 to €68,638
- Receivables after one year +€40,000
new in 2025: €40,000
- Tangible fixed assets +€31,095
new in 2025: €31,095
of which Leasing and similar rights: +€29,005
- Profit (loss) carried forward +€180,112
up €180,112 (+481.0%), from €37,442 to €217,554
- Tax, wage and social debts +€56,534
up €56,534 (+505.0%), from €11,194 to €67,728
- Debts after one year +€24,673
new in 2025: €24,673
- Current portion of long-term debt +€5,096
new in 2025: €5,096
- Gross operating margin +€195,572
up €195,572 (+414.3%), from €47,205 to €242,777
- Taxes +€45,340
up €45,340 (+467.7%), from €9,694 to €55,034
- Purchases and services -€20,305
no longer reported in 2025 (was €20,305)
- Depreciation +€4,036
new in 2025: €4,036
- Other operating charges +€2,623
up €2,623 (+3771.3%), from €70 to €2,693
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 | €51,779 | €316,196 | +€264,417 | +510.7% |
| Fixed assets | 21/28 | - | €31,095 | +€31,095 | |
| Tangible fixed assets | 22/27 | - | €31,095 | +€31,095 | |
| Plant, machinery and equipment | 23 | - | €701 | +€701 | |
| Furniture and vehicles | 24 | - | €1,389 | +€1,389 | |
| Leasing and similar rights | 25 | - | €29,005 | +€29,005 | |
| Current assets | 29/58 | €51,779 | €285,102 | +€233,322 | +450.6% |
| Amounts receivable after more than one year | 29 | - | €40,000 | +€40,000 | |
| Other amounts receivable | 291 | - | €40,000 | +€40,000 | |
| Amounts receivable within one year | 40/41 | - | €2,500 | +€2,500 | |
| Other amounts receivable | 41 | - | €2,500 | +€2,500 | |
| Cash at bank and in hand | 54/58 | €24,268 | €173,963 | +€149,695 | +616.8% |
| Deferred charges and accrued income | 490/1 | €27,511 | €68,638 | +€41,128 | +149.5% |
| Total equity and liabilities | 10/49 | €51,779 | €316,196 | +€264,417 | +510.7% |
| Equity | 10/15 | €38,442 | €218,554 | +€180,112 | +468.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,442 | €217,554 | +€180,112 | +481.0% |
| Amounts payable | 17/49 | €13,337 | €97,643 | +€84,305 | +632.1% |
| Amounts payable after more than one year | 17 | - | €24,673 | +€24,673 | |
| Financial debts | 170/4 | - | €24,673 | +€24,673 | |
| Amounts payable within one year | 42/48 | €13,337 | €72,970 | +€59,632 | +447.1% |
| Current portion of amounts payable after more than one year | 42 | - | €5,096 | +€5,096 | |
| Taxes, remuneration and social security | 45 | €11,194 | €67,728 | +€56,534 | +505.0% |
| Taxes | 450/3 | €11,194 | €67,728 | +€56,534 | +505.0% |
| Other amounts payable | 47/48 | €2,143 | €146 | -€1,997 | -93.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,305 | - | -€20,305 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,036 | +€4,036 | |
| Other operating charges | 640/8 | €70 | €2,693 | +€2,623 | +3771.3% |
| Gross operating margin | 9900 | €47,205 | €242,777 | +€195,572 | +414.3% |
| Operating profit (loss) | 9901 | €47,136 | €236,048 | +€188,912 | +400.8% |
| Financial charges | 65/66B | - | €902 | +€902 | |
| Recurring financial charges | 65 | - | €902 | +€902 | |
| Profit (loss) for the period before taxes | 9903 | €47,136 | €235,146 | +€188,010 | +398.9% |
| Income taxes | 67/77 | €9,694 | €55,034 | +€45,340 | +467.7% |
| Profit (loss) for the period | 9904 | €37,442 | €180,112 | +€142,670 | +381.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,442 | €180,112 | +€142,670 | +381.0% |
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 11 October 2026 via checked.be.