Spice Up: 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.
Spice Up
Largest movements
- Cash -€41,087
down €41,087 (-95.6%), from €42,987 to €1,900
mainly Net result for the year (-€22,723) and Trade debts (-€16,293)
- Receivables within one year -€13,765
down €13,765 (-51.0%), from €26,985 to €13,219
of which Other amounts receivable: -€13,765
- Profit (loss) carried forward -€22,723
down €22,723 (-99.9%), from -€22,739 to -€45,462
- Trade debts -€16,293
down €16,293 (-93.7%), from €17,387 to €1,093
- Debts after one year -€14,440
down €14,440 (-33.0%), from €43,801 to €29,361
- Tax, wage and social debts -€3,180
down €3,180 (-50.0%), from €6,363 to €3,183
of which Taxes: -€6,180
- Current portion of long-term debt +€1,354
up €1,354 (+9.5%), from €14,282 to €15,636
- Gross operating margin -€42,472
down €42,472, from €21,735 to -€20,736
- Other operating charges -€2,594
down €2,594 (-76.8%), from €3,375 to €781
- Financial charges -€1,468
down €1,468 (-61.5%), from €2,386 to €918
- Financial income +€264
up €264 (+125%), from €211 to €475
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 | €73,746 | €18,513 | -€55,234 | -74.9% |
| Fixed assets | 21/28 | €3,625 | €3,063 | -€561 | -15.5% |
| Tangible fixed assets | 22/27 | €3,625 | €3,063 | -€561 | -15.5% |
| Land and buildings | 22 | €2,806 | €2,606 | -€200 | -7.1% |
| Furniture and vehicles | 24 | €819 | €458 | -€361 | -44.1% |
| Current assets | 29/58 | €70,122 | €15,449 | -€54,672 | -78.0% |
| Amounts receivable within one year | 40/41 | €26,985 | €13,219 | -€13,765 | -51.0% |
| Trade receivables | 40 | €4,320 | €4,320 | = | 0.0% |
| Other amounts receivable | 41 | €22,665 | €8,899 | -€13,765 | -60.7% |
| Cash at bank and in hand | 54/58 | €42,987 | €1,900 | -€41,087 | -95.6% |
| Deferred charges and accrued income | 490/1 | €150 | €330 | +€180 | +120% |
| Total equity and liabilities | 10/49 | €73,746 | €18,513 | -€55,234 | -74.9% |
| Equity | 10/15 | -€8,279 | -€31,002 | -€22,723 | -274% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,739 | -€45,462 | -€22,723 | -99.9% |
| Amounts payable | 17/49 | €82,025 | €49,515 | -€32,511 | -39.6% |
| Amounts payable after more than one year | 17 | €43,801 | €29,361 | -€14,440 | -33.0% |
| Financial debts | 170/4 | €43,801 | €29,361 | -€14,440 | -33.0% |
| Amounts payable within one year | 42/48 | €38,032 | €19,913 | -€18,119 | -47.6% |
| Current portion of amounts payable after more than one year | 42 | €14,282 | €15,636 | +€1,354 | +9.5% |
| Trade debts | 44 | €17,387 | €1,093 | -€16,293 | -93.7% |
| Suppliers | 440/4 | €17,387 | €1,093 | -€16,293 | -93.7% |
| Taxes, remuneration and social security | 45 | €6,363 | €3,183 | -€3,180 | -50.0% |
| Taxes | 450/3 | €6,363 | €183 | -€6,180 | -97.1% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Accrued charges and deferred income | 492/3 | €193 | €241 | +€49 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €465 | €561 | +€97 | +20.8% |
| Other operating charges | 640/8 | €3,375 | €781 | -€2,594 | -76.8% |
| Gross operating margin | 9900 | €21,735 | -€20,736 | -€42,472 | |
| Operating profit (loss) | 9901 | €17,895 | -€22,079 | -€39,974 | |
| Financial income | 75/76B | €211 | €475 | +€264 | +125% |
| Recurring financial income | 75 | €211 | €475 | +€264 | +125% |
| Financial charges | 65/66B | €2,386 | €918 | -€1,468 | -61.5% |
| Recurring financial charges | 65 | €2,386 | €918 | -€1,468 | -61.5% |
| Profit (loss) for the period before taxes | 9903 | €15,721 | -€22,522 | -€38,243 | |
| Income taxes | 67/77 | €286 | €201 | -€85 | -29.8% |
| Profit (loss) for the period | 9904 | €15,435 | -€22,723 | -€38,157 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,435 | -€22,723 | -€38,157 |
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 15 October 2026 via checked.be.