Spider Kitchens: 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.
Spider Kitchens
Largest movements
- Receivables within one year +€175,489
up €175,489 (+98.4%), from €178,349 to €353,838
of which Trade receivables: +€147,434
- Cash -€62,499
down €62,499 (-86.3%), from €72,433 to €9,935
mainly Receivables within one year (-€175,489) and Trade debts (-€93,947)
- Deferred charges and accrued income -€10,709
down €10,709 (-100.0%), from €10,709 to €0
- Advances received +€102,520
up €102,520 (+88.3%), from €116,160 to €218,680
- Current portion of long-term debt +€101,428
up €101,428 (+878.9%), from €11,540 to €112,968
- Trade debts -€93,947
down €93,947 (-23.8%), from €395,089 to €301,143
- Staff costs +€85,661
up €85,661 (+71.8%), from €119,284 to €204,945
- Gross operating margin +€83,221
up €83,221 (+48.0%), from €173,386 to €256,608
- Other operating charges -€3,780
down €3,780 (-60.1%), from €6,288 to €2,508
- Financial charges +€3,393
up €3,393 (+19.4%), from €17,467 to €20,860
of which Financial charges: +€5,996
From the 31-12-2023 result to the 31-12-2024 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 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €891,290 | €995,423 | +€104,133 | +11.7% |
| Fixed assets | 21/28 | €35,436 | €31,879 | -€3,557 | -10.0% |
| Tangible fixed assets | 22/27 | €35,436 | €31,879 | -€3,557 | -10.0% |
| Land and buildings | 22 | €373 | €0 | -€373 | -100.0% |
| Plant, machinery and equipment | 23 | €7,811 | €5,625 | -€2,186 | -28.0% |
| Furniture and vehicles | 24 | €27,252 | €26,254 | -€998 | -3.7% |
| Current assets | 29/58 | €855,854 | €963,544 | +€107,690 | +12.6% |
| Stocks and contracts in progress | 3 | €594,363 | €599,771 | +€5,409 | +0.9% |
| Stocks | 30/36 | €594,363 | €599,771 | +€5,409 | +0.9% |
| Amounts receivable within one year | 40/41 | €178,349 | €353,838 | +€175,489 | +98.4% |
| Trade receivables | 40 | €154,827 | €302,262 | +€147,434 | +95.2% |
| Other amounts receivable | 41 | €23,522 | €51,576 | +€28,054 | +119.3% |
| Cash at bank and in hand | 54/58 | €72,433 | €9,935 | -€62,499 | -86.3% |
| Deferred charges and accrued income | 490/1 | €10,709 | €0 | -€10,709 | -100.0% |
| Total equity and liabilities | 10/49 | €891,290 | €995,423 | +€104,133 | +11.7% |
| Equity | 10/15 | €85,408 | €89,344 | +€3,936 | +4.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €66,858 | €70,794 | +€3,936 | +5.9% |
| Distributable reserves | 133 | €66,858 | €70,794 | +€3,936 | +5.9% |
| Amounts payable | 17/49 | €805,883 | €906,079 | +€100,197 | +12.4% |
| Amounts payable after more than one year | 17 | €15,043 | €13,177 | -€1,867 | -12.4% |
| Financial debts | 170/4 | €15,043 | €13,177 | -€1,867 | -12.4% |
| Amounts payable within one year | 42/48 | €790,839 | €889,600 | +€98,761 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €11,540 | €112,968 | +€101,428 | +878.9% |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €395,089 | €301,143 | -€93,947 | -23.8% |
| Suppliers | 440/4 | €395,089 | €301,143 | -€93,947 | -23.8% |
| Advances received on contracts in progress | 46 | €116,160 | €218,680 | +€102,520 | +88.3% |
| Taxes, remuneration and social security | 45 | €64,007 | €56,809 | -€7,198 | -11.2% |
| Taxes | 450/3 | €49,412 | €38,188 | -€11,223 | -22.7% |
| Remuneration and social security | 454/9 | €14,596 | €18,621 | +€4,025 | +27.6% |
| Other amounts payable | 47/48 | €4,043 | €0 | -€4,043 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €3,303 | +€3,303 | |
| Remuneration, social security and pensions | 62 | €119,284 | €204,945 | +€85,661 | +71.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,644 | €20,832 | +€2,188 | +11.7% |
| Other operating charges | 640/8 | €6,288 | €2,508 | -€3,780 | -60.1% |
| Gross operating margin | 9900 | €173,386 | €256,608 | +€83,221 | +48.0% |
| Operating profit (loss) | 9901 | €29,170 | €28,323 | -€847 | -2.9% |
| Financial income | 75/76B | €1,156 | €1,588 | +€432 | +37.4% |
| Recurring financial income | 75 | €1,156 | €1,588 | +€432 | +37.4% |
| Financial charges | 65/66B | €17,467 | €20,860 | +€3,393 | +19.4% |
| Recurring financial charges | 65 | €14,491 | €20,487 | +€5,996 | +41.4% |
| Non-recurring financial charges | 66B | €2,976 | €373 | -€2,603 | -87.5% |
| Profit (loss) for the period before taxes | 9903 | €12,859 | €9,051 | -€3,808 | -29.6% |
| Income taxes | 67/77 | €6,664 | €5,115 | -€1,549 | -23.2% |
| Profit (loss) for the period | 9904 | €6,195 | €3,936 | -€2,259 | -36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,195 | €3,936 | -€2,259 | -36.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.