SPELTDOORN STUDIO: 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.
SPELTDOORN STUDIO
Largest movements
- Cash -€10,098
down €10,098 (-61.4%), from €16,456 to €6,358
mainly Net result for the year (-€10,382) and Deferred charges and accrued income (-€987)
- Receivables within one year -€1,456
down €1,456 (-35.2%), from €4,135 to €2,679
- Deferred charges and accrued income +€987
up €987 (+423%), from €233 to €1,220
- Profit (loss) carried forward -€10,382
down €10,382, from €377 to -€10,006
- Trade debts +€901
new in 2025: €901
- Other debts -€722
down €722 (-21.9%), from €3,294 to €2,572
- Tax, wage and social debts -€380
down €380 (-6.7%), from €5,663 to €5,283
of which Taxes: -€2,080
- Gross operating margin -€23,868
down €23,868, from €14,125 to -€9,743
- Taxes -€443
no longer reported in 2025 (was €443)
- Financial charges -€161
down €161 (-41.3%), from €390 to €229
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 | €21,154 | €10,570 | -€10,584 | -50.0% |
| Fixed assets | 21/28 | €329 | €313 | -€17 | -5.1% |
| Tangible fixed assets | 22/27 | €329 | €313 | -€17 | -5.1% |
| Plant, machinery and equipment | 23 | €329 | €313 | -€17 | -5.1% |
| Current assets | 29/58 | €20,825 | €10,257 | -€10,567 | -50.7% |
| Amounts receivable within one year | 40/41 | €4,135 | €2,679 | -€1,456 | -35.2% |
| Trade receivables | 40 | €4,135 | €2,679 | -€1,456 | -35.2% |
| Cash at bank and in hand | 54/58 | €16,456 | €6,358 | -€10,098 | -61.4% |
| Deferred charges and accrued income | 490/1 | €233 | €1,220 | +€987 | +423% |
| Total equity and liabilities | 10/49 | €21,154 | €10,570 | -€10,584 | -50.0% |
| Equity | 10/15 | €7,197 | -€3,186 | -€10,382 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €377 | -€10,006 | -€10,382 | |
| Amounts payable | 17/49 | €13,957 | €13,756 | -€202 | -1.4% |
| Amounts payable within one year | 42/48 | €13,957 | €13,756 | -€202 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | - | €901 | +€901 | |
| Suppliers | 440/4 | - | €901 | +€901 | |
| Taxes, remuneration and social security | 45 | €5,663 | €5,283 | -€380 | -6.7% |
| Taxes | 450/3 | €5,663 | €3,583 | -€2,080 | -36.7% |
| Remuneration and social security | 454/9 | - | €1,700 | +€1,700 | |
| Other amounts payable | 47/48 | €3,294 | €2,572 | -€722 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17 | €17 | = | 0.0% |
| Other operating charges | 640/8 | €285 | €393 | +€108 | +37.8% |
| Gross operating margin | 9900 | €14,125 | -€9,743 | -€23,868 | |
| Operating profit (loss) | 9901 | €13,823 | -€10,153 | -€23,976 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €390 | €229 | -€161 | -41.3% |
| Recurring financial charges | 65 | €390 | €229 | -€161 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €13,432 | -€10,382 | -€23,815 | |
| Income taxes | 67/77 | €443 | - | -€443 | |
| Profit (loss) for the period | 9904 | €12,989 | -€10,382 | -€23,372 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,989 | -€10,382 | -€23,372 |
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 22 October 2026 via checked.be.