SPEKBOOM: 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.
SPEKBOOM
Largest movements
- Financial fixed assets -€187,701
down €187,701 (-5.9%), from €3.2m to €3.0m
- Profit (loss) carried forward -€216,648
down €216,648 (-59.1%), from €366,583 to €149,935
- Financial charges +€188,314
up €188,314 (+717%), from €26,276 to €214,590
of which Non-recurring financial charges: +€187,701
- Other operating charges -€1,061
down €1,061 (-61.8%), from €1,715 to €654
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 | €3,195,609 | €3,006,783 | -€188,826 | -5.9% |
| Fixed assets | 21/28 | €3,179,086 | €2,991,385 | -€187,701 | -5.9% |
| Financial fixed assets | 28 | €3,179,086 | €2,991,385 | -€187,701 | -5.9% |
| Current assets | 29/58 | €16,523 | €15,397 | -€1,125 | -6.8% |
| Amounts receivable within one year | 40/41 | €213 | €310 | +€97 | +45.7% |
| Other amounts receivable | 41 | €213 | €310 | +€97 | +45.7% |
| Cash at bank and in hand | 54/58 | €16,310 | €15,087 | -€1,223 | -7.5% |
| Total equity and liabilities | 10/49 | €3,195,609 | €3,006,783 | -€188,826 | -5.9% |
| Equity | 10/15 | €1,478,961 | €1,262,313 | -€216,648 | -14.6% |
| Contributions | 10/11 | €994,344 | €994,344 | = | 0.0% |
| Capital | 10 | €994,344 | €994,344 | = | 0.0% |
| Issued capital | 100 | €994,344 | €994,344 | = | 0.0% |
| Reserves | 13 | €118,034 | €118,034 | = | 0.0% |
| Non-distributable reserves | 130/1 | €99,434 | €99,434 | = | 0.0% |
| Legal reserve | 130 | €99,434 | €99,434 | = | 0.0% |
| Distributable reserves | 133 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €366,583 | €149,935 | -€216,648 | -59.1% |
| Amounts payable | 17/49 | €1,716,648 | €1,744,469 | +€27,822 | +1.6% |
| Amounts payable after more than one year | 17 | €800,000 | €800,000 | = | 0.0% |
| Financial debts | 170/4 | €800,000 | €800,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €916,648 | €944,469 | +€27,822 | +3.0% |
| Trade debts | 44 | €100,000 | €101,591 | +€1,591 | +1.6% |
| Suppliers | 440/4 | €100,000 | €101,591 | +€1,591 | +1.6% |
| Taxes, remuneration and social security | 45 | €31 | €0 | -€31 | -100% |
| Taxes | 450/3 | €31 | €0 | -€31 | -100% |
| Other amounts payable | 47/48 | €816,617 | €842,878 | +€26,261 | +3.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €1,715 | €654 | -€1,061 | -61.8% |
| Gross operating margin | 9900 | -€1,407 | -€1,403 | +€4 | +0.3% |
| Operating profit (loss) | 9901 | -€3,122 | -€2,057 | +€1,065 | +34.1% |
| Financial charges | 65/66B | €26,276 | €214,590 | +€188,314 | +717% |
| Recurring financial charges | 65 | €26,276 | €26,890 | +€614 | +2.3% |
| Non-recurring financial charges | 66B | - | €187,701 | +€187,701 | |
| Profit (loss) for the period before taxes | 9903 | -€29,398 | -€216,648 | -€187,250 | -637% |
| Profit (loss) for the period | 9904 | -€29,398 | -€216,648 | -€187,250 | -637% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,398 | -€216,648 | -€187,250 | -637% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.