SPICED.JOB: 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.
SPICED.JOB
Largest movements
- Receivables within one year +€88,736
up €88,736 (+1,630%), from €5,445 to €94,181
of which Trade receivables: +€88,707
- Tangible fixed assets -€5,580
down €5,580 (-51.0%), from €10,946 to €5,366
- Intangible fixed assets -€3,500
down €3,500 (-16.7%), from €21,000 to €17,500
- Deferred charges and accrued income -€2,360
down €2,360 (-76.5%), from €3,084 to €723
- Cash +€1,425
up €1,425 (+14.2%), from €10,045 to €11,470
mainly Trade debts (+€72,699) and Tax, wage and social debts (+€9,146)
- Trade debts +€72,699
up €72,699 (+901%), from €8,072 to €80,771
- Tax, wage and social debts +€9,146
up €9,146 (+216%), from €4,235 to €13,381
of which Remuneration and social security: +€8,291
- Other debts -€8,121
down €8,121 (-42.8%), from €18,976 to €10,854
- Profit (loss) carried forward +€3,626
up €3,626 (+74.6%), from €4,864 to €8,490
- Gross operating margin +€6,702
up €6,702 (+51.4%), from €13,032 to €19,734
- Taxes +€2,802
up €2,802 (+467%), from €600 to €3,402
- Depreciation +€722
up €722 (+8.6%), from €8,358 to €9,080
- Financial charges +€662
up €662 (+42.3%), from €1,562 to €2,224
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 | €54,947 | €132,297 | +€77,350 | +141% |
| Fixed assets | 21/28 | €33,215 | €24,135 | -€9,080 | -27.3% |
| Intangible fixed assets | 21 | €21,000 | €17,500 | -€3,500 | -16.7% |
| Tangible fixed assets | 22/27 | €10,946 | €5,366 | -€5,580 | -51.0% |
| Plant, machinery and equipment | 23 | €1,774 | €213 | -€1,561 | -88.0% |
| Furniture and vehicles | 24 | €4,870 | €2,802 | -€2,069 | -42.5% |
| Other tangible fixed assets | 26 | €4,302 | €2,352 | -€1,950 | -45.3% |
| Financial fixed assets | 28 | €1,269 | €1,269 | = | 0.0% |
| Current assets | 29/58 | €21,732 | €108,161 | +€86,429 | +398% |
| Stocks and contracts in progress | 3 | €3,159 | €1,787 | -€1,372 | -43.4% |
| Stocks | 30/36 | €3,159 | €1,787 | -€1,372 | -43.4% |
| Amounts receivable within one year | 40/41 | €5,445 | €94,181 | +€88,736 | +1,630% |
| Trade receivables | 40 | €3,368 | €92,074 | +€88,707 | +2,634% |
| Other amounts receivable | 41 | €2,077 | €2,107 | +€30 | +1.4% |
| Cash at bank and in hand | 54/58 | €10,045 | €11,470 | +€1,425 | +14.2% |
| Deferred charges and accrued income | 490/1 | €3,084 | €723 | -€2,360 | -76.5% |
| Total equity and liabilities | 10/49 | €54,947 | €132,297 | +€77,350 | +141% |
| Equity | 10/15 | €23,464 | €27,090 | +€3,626 | +15.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,864 | €8,490 | +€3,626 | +74.6% |
| Amounts payable | 17/49 | €31,483 | €105,206 | +€73,723 | +234% |
| Amounts payable within one year | 42/48 | €31,283 | €105,006 | +€73,723 | +236% |
| Trade debts | 44 | €8,072 | €80,771 | +€72,699 | +901% |
| Suppliers | 440/4 | €8,072 | €80,771 | +€72,699 | +901% |
| Taxes, remuneration and social security | 45 | €4,235 | €13,381 | +€9,146 | +216% |
| Taxes | 450/3 | €4,235 | €5,090 | +€854 | +20.2% |
| Remuneration and social security | 454/9 | €0 | €8,291 | +€8,291 | |
| Other amounts payable | 47/48 | €18,976 | €10,854 | -€8,121 | -42.8% |
| Accrued charges and deferred income | 492/3 | €200 | €200 | = | 0.0% |
| Non-recurring operating income | 76A | €57,661 | €2,765 | -€54,896 | -95.2% |
| Remuneration, social security and pensions | 62 | €443 | €372 | -€70 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,358 | €9,080 | +€722 | +8.6% |
| Other operating charges | 640/8 | €1,204 | €1,030 | -€173 | -14.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €13,032 | €19,734 | +€6,702 | +51.4% |
| Operating profit (loss) | 9901 | €3,028 | €9,251 | +€6,223 | +205% |
| Financial income | 75/76B | €1 | €1 | +€0 | +27.6% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +27.6% |
| Financial charges | 65/66B | €1,562 | €2,224 | +€662 | +42.3% |
| Recurring financial charges | 65 | €1,562 | €2,224 | +€662 | +42.3% |
| Profit (loss) for the period before taxes | 9903 | €1,467 | €7,029 | +€5,562 | +379% |
| Income taxes | 67/77 | €600 | €3,402 | +€2,802 | +467% |
| Profit (loss) for the period | 9904 | €867 | €3,626 | +€2,759 | +318% |
| Profit (loss) for the period to be appropriated | 9905 | €867 | €3,626 | +€2,759 | +318% |
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 27 October 2026 via checked.be.