Spiggle: 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.
Spiggle
Largest movements
- Receivables within one year +€11,074
up €11,074 (+118.9%), from €9,312 to €20,386
of which Trade receivables: +€11,014
- Cash -€7,544
down €7,544 (-35.5%), from €21,253 to €13,710
mainly Receivables within one year (-€11,074) and Trade debts (-€174)
- Tangible fixed assets -€1,960
down €1,960 (-30.9%), from €6,346 to €4,386
of which Plant, machinery and equipment: -€1,271
- Profit (loss) carried forward +€768
up €768 (+3.2%), from €24,121 to €24,889
- Gross operating margin -€28,123
down €28,123 (-82.5%), from €34,090 to €5,967
- Taxes -€5,204
down €5,204 (-91.1%), from €5,711 to €508
- Depreciation +€461
up €461 (+27.5%), from €1,676 to €2,137
- Financial charges -€446
down €446 (-18.5%), from €2,405 to €1,959
- Other operating charges +€356
up €356 (+149.6%), from €238 to €594
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 | €39,940 | €40,972 | +€1,032 | +2.6% |
| Formation expenses | 20 | €422 | €245 | -€177 | -41.9% |
| Fixed assets | 21/28 | €6,346 | €4,386 | -€1,960 | -30.9% |
| Tangible fixed assets | 22/27 | €6,346 | €4,386 | -€1,960 | -30.9% |
| Plant, machinery and equipment | 23 | €4,780 | €3,509 | -€1,271 | -26.6% |
| Furniture and vehicles | 24 | €1,566 | €877 | -€689 | -44.0% |
| Current assets | 29/58 | €33,172 | €36,341 | +€3,169 | +9.6% |
| Amounts receivable within one year | 40/41 | €9,312 | €20,386 | +€11,074 | +118.9% |
| Trade receivables | 40 | €9,312 | €20,326 | +€11,014 | +118.3% |
| Other amounts receivable | 41 | - | €60 | +€60 | |
| Cash at bank and in hand | 54/58 | €21,253 | €13,710 | -€7,544 | -35.5% |
| Deferred charges and accrued income | 490/1 | €2,606 | €2,246 | -€361 | -13.8% |
| Total equity and liabilities | 10/49 | €39,940 | €40,972 | +€1,032 | +2.6% |
| Equity | 10/15 | €28,121 | €28,889 | +€768 | +2.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,121 | €24,889 | +€768 | +3.2% |
| Amounts payable | 17/49 | €11,819 | €12,083 | +€264 | +2.2% |
| Amounts payable within one year | 42/48 | €11,819 | €12,083 | +€264 | +2.2% |
| Trade debts | 44 | €1,353 | €1,179 | -€174 | -12.8% |
| Suppliers | 440/4 | €1,353 | €1,179 | -€174 | -12.8% |
| Taxes, remuneration and social security | 45 | €10,442 | €10,568 | +€126 | +1.2% |
| Taxes | 450/3 | €10,442 | €9,213 | -€1,229 | -11.8% |
| Remuneration and social security | 454/9 | - | €1,355 | +€1,355 | |
| Other amounts payable | 47/48 | €25 | €336 | +€311 | +1232.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,676 | €2,137 | +€461 | +27.5% |
| Other operating charges | 640/8 | €238 | €594 | +€356 | +149.6% |
| Gross operating margin | 9900 | €34,090 | €5,967 | -€28,123 | -82.5% |
| Operating profit (loss) | 9901 | €32,176 | €3,235 | -€28,940 | -89.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,405 | €1,959 | -€446 | -18.5% |
| Recurring financial charges | 65 | €2,405 | €1,959 | -€446 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €29,770 | €1,276 | -€28,494 | -95.7% |
| Income taxes | 67/77 | €5,711 | €508 | -€5,204 | -91.1% |
| Profit (loss) for the period | 9904 | €24,059 | €768 | -€23,291 | -96.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,059 | €768 | -€23,291 | -96.8% |
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 3 October 2026 via checked.be.