SpeelYaal: what changed
Two fiscal 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.
SpeelYaal
Largest movements
- Receivables within one year +€4,775
up €4,775 (+17.1%), from €27,918 to €32,693
of which Other amounts receivable: +€4,323
- Tangible fixed assets -€2,058
down €2,058 (-50.5%), from €4,074 to €2,016
- Profit (loss) carried forward +€73,197
up €73,197, from -€73,197 to €0
- Short-term financial debts -€36,341
down €36,341 (-42.8%), from €84,960 to €48,619
- Reserves -€27,244
down €27,244 (-23.6%), from €115,240 to €87,996
- Tax, wage and social debts -€7,163
down €7,163 (-28.7%), from €24,951 to €17,789
of which Taxes: -€3,663
- Financial charges -€65,964
down €65,964 (-87.1%), from €75,776 to €9,812
- Gross operating margin +€48,941
up €48,941 (+500.0%), from €9,789 to €58,729
- Financial income -€1,133
down €1,133 (-74.8%), from €1,516 to €383
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 | €154,304 | €156,422 | +€2,118 | +1.4% |
| Fixed assets | 21/28 | €123,265 | €121,069 | -€2,197 | -1.8% |
| Intangible fixed assets | 21 | €119,191 | €119,053 | -€138 | -0.1% |
| Tangible fixed assets | 22/27 | €4,074 | €2,016 | -€2,058 | -50.5% |
| Furniture and vehicles | 24 | €4,074 | €2,016 | -€2,058 | -50.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €31,039 | €35,353 | +€4,315 | +13.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €27,918 | €32,693 | +€4,775 | +17.1% |
| Trade receivables | 40 | €20,550 | €21,002 | +€452 | +2.2% |
| Other amounts receivable | 41 | €7,368 | €11,691 | +€4,323 | +58.7% |
| Cash at bank and in hand | 54/58 | €407 | €719 | +€312 | +76.6% |
| Deferred charges and accrued income | 490/1 | €2,714 | €1,941 | -€773 | -28.5% |
| Total equity and liabilities | 10/49 | €154,304 | €156,422 | +€2,118 | +1.4% |
| Equity | 10/15 | €42,043 | €87,996 | +€45,953 | +109.3% |
| Reserves | 13 | €115,240 | €87,996 | -€27,244 | -23.6% |
| Distributable reserves | 133 | €115,240 | €87,996 | -€27,244 | -23.6% |
| Profit (loss) carried forward | 14 | -€73,197 | €0 | +€73,197 | |
| Amounts payable | 17/49 | €112,261 | €68,427 | -€43,835 | -39.0% |
| Amounts payable within one year | 42/48 | €111,794 | €68,427 | -€43,368 | -38.8% |
| Financial debts | 43 | €84,960 | €48,619 | -€36,341 | -42.8% |
| Credit institutions | 430/8 | €84,960 | €48,619 | -€36,341 | -42.8% |
| Trade debts | 44 | €1,883 | €2,019 | +€136 | +7.2% |
| Suppliers | 440/4 | €1,883 | €2,019 | +€136 | +7.2% |
| Taxes, remuneration and social security | 45 | €24,951 | €17,789 | -€7,163 | -28.7% |
| Taxes | 450/3 | €21,451 | €17,789 | -€3,663 | -17.1% |
| Remuneration and social security | 454/9 | €3,500 | €0 | -€3,500 | -100.0% |
| Accrued charges and deferred income | 492/3 | €467 | €0 | -€467 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,856 | €2,597 | -€259 | -9.1% |
| Other operating charges | 640/8 | €491 | €500 | +€10 | +2.0% |
| Non-recurring operating charges | 66A | €5,147 | €0 | -€5,147 | -100.0% |
| Gross operating margin | 9900 | €9,789 | €58,729 | +€48,941 | +500.0% |
| Operating profit (loss) | 9901 | €1,295 | €55,633 | +€54,337 | +4194.7% |
| Financial income | 75/76B | €1,516 | €383 | -€1,133 | -74.8% |
| Recurring financial income | 75 | €1,516 | €383 | -€1,133 | -74.8% |
| Financial charges | 65/66B | €75,776 | €9,812 | -€65,964 | -87.1% |
| Recurring financial charges | 65 | €75,776 | €9,812 | -€65,964 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | -€72,965 | €46,203 | +€119,168 | |
| Income taxes | 67/77 | €232 | €251 | +€18 | +7.8% |
| Profit (loss) for the period | 9904 | -€73,197 | €45,953 | +€119,150 | |
| Profit (loss) for the period to be appropriated | 9905 | -€73,197 | €45,953 | +€119,150 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.