Spéléo-J: 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.
Spéléo-J
Largest movements
- Current investments -€50,000
down €50,000 (-45.5%), from €110,000 to €60,000
- Tangible fixed assets +€24,861
up €24,861 (+2780.3%), from €894 to €25,756
- Cash +€12,433
up €12,433 (+10.4%), from €119,827 to €132,261
mainly Current investments (+€50,000) and Debts after one year (+€12,016)
- Profit (loss) carried forward -€31,065
down €31,065 (-37.4%), from €83,148 to €52,083
- Debts after one year +€12,016
new in 2025: €12,016
- Current portion of long-term debt +€6,866
new in 2025: €6,866
- Staff costs +€26,435
up €26,435 (+7.3%), from €360,173 to €386,608
- Gross operating margin +€25,359
up €25,359 (+7.7%), from €329,979 to €355,338
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 | €267,313 | €253,112 | -€14,202 | -5.3% |
| Fixed assets | 21/28 | €894 | €25,756 | +€24,861 | +2780.3% |
| Tangible fixed assets | 22/27 | €894 | €25,756 | +€24,861 | +2780.3% |
| Furniture and vehicles | 24 | €894 | €25,756 | +€24,861 | +2780.3% |
| Current assets | 29/58 | €266,419 | €227,356 | -€39,063 | -14.7% |
| Stocks and contracts in progress | 3 | €25,439 | €23,743 | -€1,696 | -6.7% |
| Stocks | 30/36 | €25,439 | €23,743 | -€1,696 | -6.7% |
| Amounts receivable within one year | 40/41 | €11,153 | €10,634 | -€519 | -4.7% |
| Trade receivables | 40 | €2,794 | €837 | -€1,956 | -70.0% |
| Other amounts receivable | 41 | €8,359 | €9,796 | +€1,437 | +17.2% |
| Current investments | 50/53 | €110,000 | €60,000 | -€50,000 | -45.5% |
| Cash at bank and in hand | 54/58 | €119,827 | €132,261 | +€12,433 | +10.4% |
| Deferred charges and accrued income | 490/1 | - | €718 | +€718 | |
| Total equity and liabilities | 10/49 | €267,313 | €253,112 | -€14,202 | -5.3% |
| Equity | 10/15 | €193,928 | €162,863 | -€31,065 | -16.0% |
| Contributions | 10/11 | €110,780 | €110,780 | = | 0.0% |
| Capital | 10 | €110,780 | €110,780 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,148 | €52,083 | -€31,065 | -37.4% |
| Amounts payable | 17/49 | €73,385 | €90,248 | +€16,863 | +23.0% |
| Amounts payable after more than one year | 17 | - | €12,016 | +€12,016 | |
| Financial debts | 170/4 | - | €12,016 | +€12,016 | |
| Amounts payable within one year | 42/48 | €73,385 | €78,232 | +€4,847 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | - | €6,866 | +€6,866 | |
| Trade debts | 44 | €4,123 | €1,884 | -€2,238 | -54.3% |
| Suppliers | 440/4 | €4,123 | €1,884 | -€2,238 | -54.3% |
| Advances received on contracts in progress | 46 | €542 | - | -€542 | |
| Taxes, remuneration and social security | 45 | €68,721 | €69,482 | +€761 | +1.1% |
| Taxes | 450/3 | €11,767 | €9,536 | -€2,231 | -19.0% |
| Remuneration and social security | 454/9 | €56,954 | €59,945 | +€2,991 | +5.3% |
| Remuneration, social security and pensions | 62 | €360,173 | €386,608 | +€26,435 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167 | €2,040 | +€1,873 | +1122.6% |
| Other operating charges | 640/8 | €511 | €559 | +€48 | +9.4% |
| Gross operating margin | 9900 | €329,979 | €355,338 | +€25,359 | +7.7% |
| Operating profit (loss) | 9901 | -€30,873 | -€33,870 | -€2,998 | -9.7% |
| Financial income | 75/76B | €1,717 | €2,939 | +€1,222 | +71.2% |
| Recurring financial income | 75 | €1,717 | €2,939 | +€1,222 | +71.2% |
| Financial charges | 65/66B | €536 | €134 | -€402 | -75.0% |
| Recurring financial charges | 65 | €536 | €134 | -€402 | -75.0% |
| Profit (loss) for the period before taxes | 9903 | -€29,692 | -€31,065 | -€1,373 | -4.6% |
| Profit (loss) for the period | 9904 | -€29,692 | -€31,065 | -€1,373 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,692 | -€31,065 | -€1,373 | -4.6% |
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 30 September 2026 via checked.be.