SPIDER ACCES: 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.
SPIDER ACCES
Largest movements
- Cash +€21,233
up €21,233 (+157%), from €13,556 to €34,789
mainly Net result for the year (+€14,696) and Depreciation (+€13,490)
- Receivables within one year -€12,924
down €12,924 (-23.5%), from €54,914 to €41,990
of which Trade receivables: -€29,437
- Tangible fixed assets -€6,903
down €6,903 (-12.9%), from €53,446 to €46,543
of which Furniture and vehicles: -€13,796
- Financial fixed assets +€2,000
up €2,000 (+10.1%), from €19,816 to €21,816
- Reserves +€14,000
new in 2025: €14,000
- Debts after one year -€7,571
no longer reported in 2025 (was €7,571)
- Trade debts -€2,484
down €2,484 (-4.0%), from €62,050 to €59,566
- Turnover +€509,273
up €509,273 (+70.3%), from €724,363 to €1.2m
- Purchases and services +€496,119
up €496,119 (+71.9%), from €689,803 to €1.2m
- Gross operating margin +€17,773
up €17,773 (+51.4%), from €34,560 to €52,333
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 | €146,583 | €150,597 | +€4,014 | +2.7% |
| Fixed assets | 21/28 | €73,262 | €68,359 | -€4,903 | -6.7% |
| Tangible fixed assets | 22/27 | €53,446 | €46,543 | -€6,903 | -12.9% |
| Plant, machinery and equipment | 23 | €3,097 | €9,990 | +€6,893 | +223% |
| Furniture and vehicles | 24 | €50,349 | €36,553 | -€13,796 | -27.4% |
| Financial fixed assets | 28 | €19,816 | €21,816 | +€2,000 | +10.1% |
| Current assets | 29/58 | €73,321 | €82,238 | +€8,917 | +12.2% |
| Amounts receivable within one year | 40/41 | €54,914 | €41,990 | -€12,924 | -23.5% |
| Trade receivables | 40 | €52,355 | €22,917 | -€29,437 | -56.2% |
| Other amounts receivable | 41 | €2,559 | €19,073 | +€16,514 | +645% |
| Cash at bank and in hand | 54/58 | €13,556 | €34,789 | +€21,233 | +157% |
| Deferred charges and accrued income | 490/1 | €4,851 | €5,459 | +€608 | +12.5% |
| Total equity and liabilities | 10/49 | €146,583 | €150,597 | +€4,014 | +2.7% |
| Equity | 10/15 | €54,405 | €69,101 | +€14,696 | +27.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | - | €14,000 | +€14,000 | |
| Distributable reserves | 133 | - | €14,000 | +€14,000 | |
| Profit (loss) carried forward | 14 | €46,345 | €47,041 | +€696 | +1.5% |
| Amounts payable | 17/49 | €92,179 | €81,496 | -€10,683 | -11.6% |
| Amounts payable after more than one year | 17 | €7,571 | - | -€7,571 | |
| Financial debts | 170/4 | €7,571 | - | -€7,571 | |
| Amounts payable within one year | 42/48 | €84,608 | €81,496 | -€3,112 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €7,096 | €7,341 | +€245 | +3.5% |
| Trade debts | 44 | €62,050 | €59,566 | -€2,484 | -4.0% |
| Suppliers | 440/4 | €62,050 | €59,566 | -€2,484 | -4.0% |
| Taxes, remuneration and social security | 45 | €15,462 | €14,589 | -€873 | -5.6% |
| Taxes | 450/3 | €3,123 | €6,197 | +€3,074 | +98.4% |
| Remuneration and social security | 454/9 | €12,339 | €8,392 | -€3,947 | -32.0% |
| Turnover | 70 | €724,363 | €1,233,636 | +€509,273 | +70.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €689,803 | €1,185,922 | +€496,119 | +71.9% |
| Remuneration, social security and pensions | 62 | - | €2,438 | +€2,438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,122 | €13,490 | -€5,633 | -29.5% |
| Other operating charges | 640/8 | €82 | €2,014 | +€1,933 | +2,372% |
| Non-recurring operating charges | 66A | - | €12,844 | +€12,844 | |
| Gross operating margin | 9900 | €34,560 | €52,333 | +€17,773 | +51.4% |
| Operating profit (loss) | 9901 | €15,357 | €21,548 | +€6,191 | +40.3% |
| Financial income | 75/76B | €68 | €12 | -€57 | -82.8% |
| Recurring financial income | 75 | €68 | €12 | -€57 | -82.8% |
| Financial charges | 65/66B | €887 | €666 | -€221 | -24.9% |
| Recurring financial charges | 65 | €887 | €666 | -€221 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €14,539 | €20,893 | +€6,355 | +43.7% |
| Income taxes | 67/77 | €3,123 | €6,197 | +€3,074 | +98.4% |
| Profit (loss) for the period | 9904 | €11,416 | €14,696 | +€3,281 | +28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,416 | €14,696 | +€3,281 | +28.7% |
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 18 October 2026 via checked.be.