SPIDER SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash -€20,104
down €20,104 (-47.6%), from €42,224 to €22,120
mainly Investment in fixed assets (net) (-€22,024) and Receivables within one year (-€6,731)
- Tangible fixed assets +€14,430
up €14,430 (+156.8%), from €9,203 to €23,633
of which Plant, machinery and equipment: +€18,790
- Receivables within one year +€6,731
up €6,731 (+67.8%), from €9,928 to €16,659
of which Trade receivables: +€4,889
- Stocks and contracts -€2,233
down €2,233 (-27.1%), from €8,240 to €6,007
- Reserves -€2,395
down €2,395 (-3.6%), from €65,617 to €63,222
of which Distributable reserves: -€2,395
- Trade debts +€1,385
up €1,385 (+113.2%), from €1,224 to €2,609
- Gross operating margin -€11,299
down €11,299 (-59.3%), from €19,059 to €7,760
- Depreciation -€9,427
down €9,427 (-55.4%), from €17,021 to €7,594
- Financial income -€3,604
down €3,604 (-67.4%), from €5,343 to €1,739
- Other operating charges -€2,885
down €2,885 (-45.2%), from €6,378 to €3,492
- Taxes -€1,077
down €1,077 (-81.6%), from €1,321 to €243
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.
Cash bridge derived
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 | €73,598 | €72,356 | -€1,242 | -1.7% |
| Fixed assets | 21/28 | €9,203 | €23,633 | +€14,430 | +156.8% |
| Tangible fixed assets | 22/27 | €9,203 | €23,633 | +€14,430 | +156.8% |
| Plant, machinery and equipment | 23 | €2,366 | €21,156 | +€18,790 | +794.2% |
| Furniture and vehicles | 24 | €6,837 | €2,477 | -€4,361 | -63.8% |
| Current assets | 29/58 | €64,395 | €48,723 | -€15,672 | -24.3% |
| Stocks and contracts in progress | 3 | €8,240 | €6,007 | -€2,233 | -27.1% |
| Stocks | 30/36 | €8,240 | €6,007 | -€2,233 | -27.1% |
| Amounts receivable within one year | 40/41 | €9,928 | €16,659 | +€6,731 | +67.8% |
| Trade receivables | 40 | €7,066 | €11,955 | +€4,889 | +69.2% |
| Other amounts receivable | 41 | €2,862 | €4,704 | +€1,842 | +64.4% |
| Cash at bank and in hand | 54/58 | €42,224 | €22,120 | -€20,104 | -47.6% |
| Deferred charges and accrued income | 490/1 | €4,003 | €3,937 | -€67 | -1.7% |
| Total equity and liabilities | 10/49 | €73,598 | €72,356 | -€1,242 | -1.7% |
| Equity | 10/15 | €71,817 | €69,422 | -€2,395 | -3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €65,617 | €63,222 | -€2,395 | -3.6% |
| Non-distributable reserves | 130/1 | €51,152 | €51,152 | = | 0.0% |
| Other | 1319 | €51,152 | €51,152 | = | 0.0% |
| Distributable reserves | 133 | €14,464 | €12,070 | -€2,395 | -16.6% |
| Amounts payable | 17/49 | €1,782 | €2,934 | +€1,153 | +64.7% |
| Amounts payable within one year | 42/48 | €1,782 | €2,934 | +€1,153 | +64.7% |
| Trade debts | 44 | €1,224 | €2,609 | +€1,385 | +113.2% |
| Suppliers | 440/4 | €1,224 | €2,609 | +€1,385 | +113.2% |
| Taxes, remuneration and social security | 45 | €558 | €325 | -€233 | -41.7% |
| Taxes | 450/3 | €558 | €325 | -€233 | -41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,021 | €7,594 | -€9,427 | -55.4% |
| Other operating charges | 640/8 | €6,378 | €3,492 | -€2,885 | -45.2% |
| Non-recurring operating charges | 66A | €179 | - | -€179 | |
| Gross operating margin | 9900 | €19,059 | €7,760 | -€11,299 | -59.3% |
| Operating profit (loss) | 9901 | -€4,519 | -€3,327 | +€1,192 | +26.4% |
| Financial income | 75/76B | €5,343 | €1,739 | -€3,604 | -67.4% |
| Recurring financial income | 75 | €5,343 | €1,739 | -€3,604 | -67.4% |
| Financial charges | 65/66B | €982 | €564 | -€417 | -42.5% |
| Recurring financial charges | 65 | €982 | €564 | -€417 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | -€157 | -€2,152 | -€1,995 | -1268.7% |
| Income taxes | 67/77 | €1,321 | €243 | -€1,077 | -81.6% |
| Profit (loss) for the period | 9904 | -€1,478 | -€2,395 | -€917 | -62.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,478 | -€2,395 | -€917 | -62.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.