SPEELSR: 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.
SPEELSR
Largest movements
- Cash +€13,038
up €13,038 (+262.1%), from €4,975 to €18,013
mainly Net result for the year (+€14,788) and Tax, wage and social debts (+€8,098)
- Receivables within one year +€6,020
up €6,020 (+126.6%), from €4,756 to €10,776
of which Trade receivables: +€6,547
- Deferred charges and accrued income +€968
up €968 (+586.0%), from €165 to €1,133
- Profit (loss) carried forward +€14,788
up €14,788 (+54.7%), from -€27,025 to -€12,237
- Tax, wage and social debts +€8,098
up €8,098 (+202.6%), from €3,998 to €12,096
- Other debts -€3,444
down €3,444 (-60.1%), from €5,726 to €2,283
- Trade debts +€929
up €929 (+446.2%), from €208 to €1,137
- Gross operating margin +€8,692
up €8,692 (+63.5%), from €13,692 to €22,384
- Taxes +€1,812
up €1,812 (+46.0%), from €3,938 to €5,750
- Other operating charges -€507
down €507 (-56.0%), from €905 to €398
- Depreciation +€351
up €351 (+31.9%), from €1,098 to €1,449
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 | €14,824 | €35,196 | +€20,371 | +137.4% |
| Fixed assets | 21/28 | €4,928 | €5,274 | +€346 | +7.0% |
| Tangible fixed assets | 22/27 | €4,928 | €5,274 | +€346 | +7.0% |
| Plant, machinery and equipment | 23 | €3,157 | €3,943 | +€786 | +24.9% |
| Furniture and vehicles | 24 | €1,771 | €1,331 | -€440 | -24.8% |
| Current assets | 29/58 | €9,897 | €29,922 | +€20,026 | +202.3% |
| Amounts receivable within one year | 40/41 | €4,756 | €10,776 | +€6,020 | +126.6% |
| Trade receivables | 40 | €4,229 | €10,776 | +€6,547 | +154.8% |
| Other amounts receivable | 41 | €527 | - | -€527 | |
| Cash at bank and in hand | 54/58 | €4,975 | €18,013 | +€13,038 | +262.1% |
| Deferred charges and accrued income | 490/1 | €165 | €1,133 | +€968 | +586.0% |
| Total equity and liabilities | 10/49 | €14,824 | €35,196 | +€20,371 | +137.4% |
| Equity | 10/15 | €4,892 | €19,679 | +€14,788 | +302.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €12,916 | €12,916 | = | 0.0% |
| Distributable reserves | 133 | €12,916 | €12,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,025 | -€12,237 | +€14,788 | +54.7% |
| Amounts payable | 17/49 | €9,933 | €15,517 | +€5,584 | +56.2% |
| Amounts payable within one year | 42/48 | €9,933 | €15,517 | +€5,584 | +56.2% |
| Trade debts | 44 | €208 | €1,137 | +€929 | +446.2% |
| Suppliers | 440/4 | €208 | €1,137 | +€929 | +446.2% |
| Taxes, remuneration and social security | 45 | €3,998 | €12,096 | +€8,098 | +202.6% |
| Taxes | 450/3 | €3,998 | €12,096 | +€8,098 | +202.6% |
| Other amounts payable | 47/48 | €5,726 | €2,283 | -€3,444 | -60.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,098 | €1,449 | +€351 | +31.9% |
| Other operating charges | 640/8 | €905 | €398 | -€507 | -56.0% |
| Gross operating margin | 9900 | €13,692 | €22,384 | +€8,692 | +63.5% |
| Operating profit (loss) | 9901 | €11,689 | €20,538 | +€8,848 | +75.7% |
| Financial charges | 65/66B | €142 | €0 | -€142 | -99.9% |
| Recurring financial charges | 65 | €142 | €0 | -€142 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €11,547 | €20,538 | +€8,990 | +77.9% |
| Income taxes | 67/77 | €3,938 | €5,750 | +€1,812 | +46.0% |
| Profit (loss) for the period | 9904 | €7,609 | €14,788 | +€7,179 | +94.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,609 | €14,788 | +€7,179 | +94.3% |
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.