SPIDERNET: 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.
SPIDERNET
Largest movements
- Receivables within one year +€13,767
up €13,767 (+12.7%), from €108,492 to €122,259
of which Other amounts receivable: +€41,041
- Cash -€4,117
down €4,117 (-17.9%), from €23,063 to €18,946
mainly Contributions, distributions and other (-€39,837) and Trade debts (-€36,904)
- Trade debts -€36,904
down €36,904 (-90.9%), from €40,603 to €3,699
- Other debts +€23,845
up €23,845 (+149.1%), from €15,992 to €39,837
- Tax, wage and social debts +€13,521
up €13,521 (+52.1%), from €25,939 to €39,461
- Reserves +€8,587
up €8,587 (+8.5%), from €100,714 to €109,301
- Gross operating margin +€13,995
up €13,995 (+26.2%), from €53,517 to €67,512
- Taxes +€5,597
up €5,597 (+30.0%), from €18,635 to €24,233
- Financial income +€2,158
up €2,158 (+48.4%), from €4,455 to €6,613
- Other operating charges -€1,378
down €1,378 (-77.5%), from €1,777 to €400
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 | €191,978 | €201,027 | +€9,049 | +4.7% |
| Fixed assets | 21/28 | €10,422 | €9,822 | -€600 | -5.8% |
| Tangible fixed assets | 22/27 | €10,422 | €9,822 | -€600 | -5.8% |
| Furniture and vehicles | 24 | €8,800 | €8,800 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,622 | €1,022 | -€600 | -37.0% |
| Current assets | 29/58 | €181,555 | €191,205 | +€9,649 | +5.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €108,492 | €122,259 | +€13,767 | +12.7% |
| Trade receivables | 40 | €30,074 | €2,799 | -€27,275 | -90.7% |
| Other amounts receivable | 41 | €78,418 | €119,460 | +€41,041 | +52.3% |
| Cash at bank and in hand | 54/58 | €23,063 | €18,946 | -€4,117 | -17.9% |
| Total equity and liabilities | 10/49 | €191,978 | €201,027 | +€9,049 | +4.7% |
| Equity | 10/15 | €109,443 | €118,030 | +€8,587 | +7.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100,714 | €109,301 | +€8,587 | +8.5% |
| Distributable reserves | 133 | €100,714 | €109,301 | +€8,587 | +8.5% |
| Profit (loss) carried forward | 14 | €2,529 | €2,529 | = | 0.0% |
| Amounts payable | 17/49 | €82,534 | €82,997 | +€463 | +0.6% |
| Amounts payable within one year | 42/48 | €82,534 | €82,997 | +€463 | +0.6% |
| Trade debts | 44 | €40,603 | €3,699 | -€36,904 | -90.9% |
| Suppliers | 440/4 | €40,603 | €3,699 | -€36,904 | -90.9% |
| Taxes, remuneration and social security | 45 | €25,939 | €39,461 | +€13,521 | +52.1% |
| Taxes | 450/3 | €25,939 | €39,461 | +€13,521 | +52.1% |
| Other amounts payable | 47/48 | €15,992 | €39,837 | +€23,845 | +149.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €600 | €600 | = | 0.0% |
| Other operating charges | 640/8 | €1,777 | €400 | -€1,378 | -77.5% |
| Gross operating margin | 9900 | €53,517 | €67,512 | +€13,995 | +26.2% |
| Operating profit (loss) | 9901 | €51,139 | €66,512 | +€15,373 | +30.1% |
| Financial income | 75/76B | €4,455 | €6,613 | +€2,158 | +48.4% |
| Recurring financial income | 75 | €4,455 | €6,613 | +€2,158 | +48.4% |
| Financial charges | 65/66B | €292 | €469 | +€177 | +60.8% |
| Recurring financial charges | 65 | €292 | €469 | +€177 | +60.8% |
| Profit (loss) for the period before taxes | 9903 | €55,303 | €72,657 | +€17,354 | +31.4% |
| Income taxes | 67/77 | €18,635 | €24,233 | +€5,597 | +30.0% |
| Profit (loss) for the period | 9904 | €36,667 | €48,424 | +€11,757 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,667 | €48,424 | +€11,757 | +32.1% |
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 2 October 2026 via checked.be.