SPEELKOER: 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.
SPEELKOER
Largest movements
- Cash -€8,617
down €8,617 (-14.8%), from €58,321 to €49,704
mainly Trade debts (-€8,631) and Receivables within one year (-€4,942)
- Receivables within one year +€4,942
up €4,942 (+21.2%), from €23,285 to €28,227
of which Other amounts receivable: +€7,186
- Trade debts -€8,631
down €8,631 (-39.4%), from €21,880 to €13,249
- Profit (loss) carried forward +€4,610
up €4,610 (+8.8%), from €52,538 to €57,148
- Turnover +€4,412
up €4,412 (+4.9%), from €89,586 to €93,998
- Gross operating margin -€4,142
down €4,142 (-4.5%), from €92,835 to €88,693
- Staff costs +€2,780
up €2,780 (+3.5%), from €79,377 to €82,157
- Purchases and services +€1,129
up €1,129 (+6.0%), from €18,819 to €19,949
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 | €81,658 | €77,931 | -€3,727 | -4.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €81,658 | €77,931 | -€3,727 | -4.6% |
| Stocks and contracts in progress | 3 | €52 | €0 | -€52 | -100% |
| Stocks | 30/36 | €52 | €0 | -€52 | -100% |
| Amounts receivable within one year | 40/41 | €23,285 | €28,227 | +€4,942 | +21.2% |
| Trade receivables | 40 | €7,694 | €5,450 | -€2,244 | -29.2% |
| Other amounts receivable | 41 | €15,591 | €22,777 | +€7,186 | +46.1% |
| Cash at bank and in hand | 54/58 | €58,321 | €49,704 | -€8,617 | -14.8% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €81,658 | €77,931 | -€3,727 | -4.6% |
| Equity | 10/15 | €52,538 | €57,148 | +€4,610 | +8.8% |
| Profit (loss) carried forward | 14 | €52,538 | €57,148 | +€4,610 | +8.8% |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Amounts payable | 17/49 | €29,120 | €20,783 | -€8,337 | -28.6% |
| Amounts payable within one year | 42/48 | €29,103 | €20,643 | -€8,461 | -29.1% |
| Trade debts | 44 | €21,880 | €13,249 | -€8,631 | -39.4% |
| Suppliers | 440/4 | €21,880 | €13,249 | -€8,631 | -39.4% |
| Taxes, remuneration and social security | 45 | €7,223 | €7,394 | +€170 | +2.4% |
| Remuneration and social security | 454/9 | €7,223 | €7,394 | +€170 | +2.4% |
| Accrued charges and deferred income | 492/3 | €17 | €140 | +€124 | +748% |
| Turnover | 70 | €89,586 | €93,998 | +€4,412 | +4.9% |
| Membership fees, donations, legacies and grants | 73 | €14,968 | €14,532 | -€436 | -2.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,819 | €19,949 | +€1,129 | +6.0% |
| Remuneration, social security and pensions | 62 | €79,377 | €82,157 | +€2,780 | +3.5% |
| Other operating charges | 640/8 | €883 | €614 | -€269 | -30.4% |
| Gross operating margin | 9900 | €92,835 | €88,693 | -€4,142 | -4.5% |
| Operating profit (loss) | 9901 | €12,574 | €5,921 | -€6,653 | -52.9% |
| Financial income | 75/76B | €0 | €6 | +€6 | +5,264% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +5,264% |
| Financial charges | 65/66B | €1,139 | €1,318 | +€179 | +15.7% |
| Recurring financial charges | 65 | €1,139 | €1,318 | +€179 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €11,436 | €4,610 | -€6,826 | -59.7% |
| Profit (loss) for the period | 9904 | €11,436 | €4,610 | -€6,826 | -59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,436 | €4,610 | -€6,826 | -59.7% |
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.