SPEELPLAN: 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.
SPEELPLAN
Largest movements
- Receivables within one year +€48,691
up €48,691 (+791.4%), from €6,153 to €54,843
- Cash +€24,073
up €24,073 (+51.3%), from €46,958 to €71,030
mainly Trade debts (+€46,584) and Depreciation (+€13,297)
- Tangible fixed assets -€13,297
down €13,297 (-24.5%), from €54,303 to €41,005
- Deferred charges and accrued income +€7,129
up €7,129 (+205.9%), from €3,462 to €10,591
- Trade debts +€46,584
up €46,584 (+1585.1%), from €2,939 to €49,523
- Tax, wage and social debts +€9,279
up €9,279 (+30.1%), from €30,829 to €40,107
of which Taxes: +€8,305
- Reserves +€9,176
up €9,176 (+113.2%), from €8,107 to €17,284
- Gross operating margin +€51,620
up €51,620 (+47.6%), from €108,503 to €160,123
- Staff costs +€41,534
up €41,534 (+47.2%), from €88,016 to €129,550
- Depreciation +€3,858
up €3,858 (+40.9%), from €9,439 to €13,297
- Taxes +€1,994
up €1,994 (+56.0%), from €3,561 to €5,556
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 | €111,624 | €178,220 | +€66,595 | +59.7% |
| Fixed assets | 21/28 | €55,053 | €41,755 | -€13,297 | -24.2% |
| Tangible fixed assets | 22/27 | €54,303 | €41,005 | -€13,297 | -24.5% |
| Furniture and vehicles | 24 | €54,303 | €41,005 | -€13,297 | -24.5% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €56,572 | €136,464 | +€79,892 | +141.2% |
| Amounts receivable within one year | 40/41 | €6,153 | €54,843 | +€48,691 | +791.4% |
| Trade receivables | 40 | €6,153 | €54,843 | +€48,691 | +791.4% |
| Cash at bank and in hand | 54/58 | €46,958 | €71,030 | +€24,073 | +51.3% |
| Deferred charges and accrued income | 490/1 | €3,462 | €10,591 | +€7,129 | +205.9% |
| Total equity and liabilities | 10/49 | €111,624 | €178,220 | +€66,595 | +59.7% |
| Equity | 10/15 | €15,607 | €24,784 | +€9,176 | +58.8% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €8,107 | €17,284 | +€9,176 | +113.2% |
| Distributable reserves | 133 | €8,107 | €17,284 | +€9,176 | +113.2% |
| Amounts payable | 17/49 | €96,017 | €153,436 | +€57,419 | +59.8% |
| Amounts payable within one year | 42/48 | €96,017 | €153,436 | +€57,419 | +59.8% |
| Trade debts | 44 | €2,939 | €49,523 | +€46,584 | +1585.1% |
| Suppliers | 440/4 | €2,939 | €49,523 | +€46,584 | +1585.1% |
| Taxes, remuneration and social security | 45 | €30,829 | €40,107 | +€9,279 | +30.1% |
| Taxes | 450/3 | €14,922 | €23,227 | +€8,305 | +55.7% |
| Remuneration and social security | 454/9 | €15,907 | €16,880 | +€973 | +6.1% |
| Other amounts payable | 47/48 | €62,249 | €63,806 | +€1,556 | +2.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €88,016 | €129,550 | +€41,534 | +47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,439 | €13,297 | +€3,858 | +40.9% |
| Other operating charges | 640/8 | €222 | €914 | +€692 | +311.6% |
| Gross operating margin | 9900 | €108,503 | €160,123 | +€51,620 | +47.6% |
| Operating profit (loss) | 9901 | €10,826 | €16,362 | +€5,536 | +51.1% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €93 | €1,639 | +€1,546 | +1663.0% |
| Recurring financial charges | 65 | €93 | €1,639 | +€1,546 | +1663.0% |
| Profit (loss) for the period before taxes | 9903 | €10,733 | €14,732 | +€3,999 | +37.3% |
| Income taxes | 67/77 | €3,561 | €5,556 | +€1,994 | +56.0% |
| Profit (loss) for the period | 9904 | €7,172 | €9,176 | +€2,005 | +28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,172 | €9,176 | +€2,005 | +28.0% |
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 10 October 2026 via checked.be.