SPEELSALOON: 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.
SPEELSALOON
Largest movements
- Tangible fixed assets -€26,186
down €26,186 (-25.1%), from €104,450 to €78,263
of which Land and buildings: -€23,535
- Cash -€13,213
down €13,213 (-31.2%), from €42,378 to €29,165
mainly Debts after one year (-€31,949) and Other debts (-€9,761)
- Receivables within one year +€6,473
up €6,473 (+83.3%), from €7,775 to €14,249
of which Trade receivables: +€5,643
- Debts after one year -€31,949
down €31,949 (-79.9%), from €40,010 to €8,060
- Other debts -€9,761
down €9,761 (-31.3%), from €31,213 to €21,452
- Reserves +€8,882
up €8,882 (+71.3%), from €12,465 to €21,346
- Gross operating margin -€2,721
down €2,721 (-6.3%), from €43,436 to €40,714
- Other operating charges +€720
up €720 (+80.8%), from €890 to €1,610
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 | €154,604 | €121,677 | -€32,926 | -21.3% |
| Fixed assets | 21/28 | €104,450 | €78,263 | -€26,186 | -25.1% |
| Tangible fixed assets | 22/27 | €104,450 | €78,263 | -€26,186 | -25.1% |
| Land and buildings | 22 | €94,742 | €71,208 | -€23,535 | -24.8% |
| Plant, machinery and equipment | 23 | €8,340 | €6,270 | -€2,070 | -24.8% |
| Furniture and vehicles | 24 | €1,367 | €785 | -€582 | -42.6% |
| Current assets | 29/58 | €50,154 | €43,414 | -€6,740 | -13.4% |
| Amounts receivable within one year | 40/41 | €7,775 | €14,249 | +€6,473 | +83.3% |
| Trade receivables | 40 | €3,025 | €8,668 | +€5,643 | +187% |
| Other amounts receivable | 41 | €4,750 | €5,581 | +€831 | +17.5% |
| Cash at bank and in hand | 54/58 | €42,378 | €29,165 | -€13,213 | -31.2% |
| Total equity and liabilities | 10/49 | €154,604 | €121,677 | -€32,926 | -21.3% |
| Equity | 10/15 | €39,458 | €48,339 | +€8,882 | +22.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,465 | €21,346 | +€8,882 | +71.3% |
| Distributable reserves | 133 | €12,465 | €21,346 | +€8,882 | +71.3% |
| Profit (loss) carried forward | 14 | €20,793 | €20,793 | = | 0.0% |
| Amounts payable | 17/49 | €115,146 | €73,338 | -€41,808 | -36.3% |
| Amounts payable after more than one year | 17 | €40,010 | €8,060 | -€31,949 | -79.9% |
| Financial debts | 170/4 | €40,010 | €8,060 | -€31,949 | -79.9% |
| Amounts payable within one year | 42/48 | €75,136 | €65,278 | -€9,858 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €31,490 | €31,949 | +€460 | +1.5% |
| Trade debts | 44 | €1,346 | - | -€1,346 | |
| Suppliers | 440/4 | €1,346 | - | -€1,346 | |
| Taxes, remuneration and social security | 45 | €11,088 | €11,876 | +€789 | +7.1% |
| Taxes | 450/3 | €8,188 | €9,276 | +€1,089 | +13.3% |
| Remuneration and social security | 454/9 | €2,900 | €2,600 | -€300 | -10.3% |
| Other amounts payable | 47/48 | €31,213 | €21,452 | -€9,761 | -31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,126 | €26,186 | +€60 | +0.2% |
| Other operating charges | 640/8 | €890 | €1,610 | +€720 | +80.8% |
| Gross operating margin | 9900 | €43,436 | €40,714 | -€2,721 | -6.3% |
| Operating profit (loss) | 9901 | €16,419 | €12,918 | -€3,501 | -21.3% |
| Financial income | 75/76B | €279 | €347 | +€68 | +24.3% |
| Recurring financial income | 75 | €279 | €347 | +€68 | +24.3% |
| Financial charges | 65/66B | €2,987 | €3,015 | +€28 | +0.9% |
| Recurring financial charges | 65 | €2,987 | €3,015 | +€28 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €13,711 | €10,250 | -€3,461 | -25.2% |
| Income taxes | 67/77 | €1,246 | €1,368 | +€122 | +9.8% |
| Profit (loss) for the period | 9904 | €12,465 | €8,882 | -€3,583 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,465 | €8,882 | -€3,583 | -28.7% |
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 23 October 2026 via checked.be.