SPIJSHUIS COCO: 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.
SPIJSHUIS COCO
Largest movements
- Cash -€7,554
down €7,554 (-64.9%), from €11,637 to €4,083
mainly Net result for the year (-€11,720) and Receivables within one year (-€7,076)
- Receivables within one year +€7,076
up €7,076 (+38.5%), from €18,375 to €25,451
of which Trade receivables: +€7,708
- Profit (loss) carried forward -€36,884
down €36,884 (-100%), from €36,884 to €0
- Reserves +€25,164
up €25,164 (+55.1%), from €45,644 to €70,808
of which Distributable reserves: +€25,164
- Trade debts +€8,839
up €8,839 (+18.6%), from €47,644 to €56,483
- Other debts +€7,062
up €7,062 (+10.4%), from €67,855 to €74,917
- Gross operating margin +€13,366
up €13,366 (+84.2%), from €15,880 to €29,246
- Staff costs +€3,790
up €3,790 (+13.4%), from €28,267 to €32,057
- Depreciation -€2,806
down €2,806 (-39.0%), from €7,195 to €4,389
- Financial charges +€793
up €793 (+9.5%), from €8,351 to €9,144
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 | €296,498 | €297,079 | +€580 | +0.2% |
| Fixed assets | 21/28 | €11,657 | €12,700 | +€1,043 | +8.9% |
| Intangible fixed assets | 21 | €774 | €3,515 | +€2,741 | +354% |
| Tangible fixed assets | 22/27 | €10,882 | €9,185 | -€1,698 | -15.6% |
| Plant, machinery and equipment | 23 | €8,685 | €8,158 | -€528 | -6.1% |
| Furniture and vehicles | 24 | €594 | €90 | -€504 | -84.9% |
| Other tangible fixed assets | 26 | €1,604 | €938 | -€666 | -41.5% |
| Current assets | 29/58 | €284,842 | €284,379 | -€463 | -0.2% |
| Amounts receivable after more than one year | 29 | €240,000 | €240,000 | = | 0.0% |
| Other amounts receivable | 291 | €240,000 | €240,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €12,077 | €10,615 | -€1,462 | -12.1% |
| Stocks | 30/36 | €12,077 | €10,615 | -€1,462 | -12.1% |
| Amounts receivable within one year | 40/41 | €18,375 | €25,451 | +€7,076 | +38.5% |
| Trade receivables | 40 | €13,115 | €20,823 | +€7,708 | +58.8% |
| Other amounts receivable | 41 | €5,261 | €4,628 | -€633 | -12.0% |
| Cash at bank and in hand | 54/58 | €11,637 | €4,083 | -€7,554 | -64.9% |
| Deferred charges and accrued income | 490/1 | €2,752 | €4,229 | +€1,477 | +53.7% |
| Total equity and liabilities | 10/49 | €296,498 | €297,079 | +€580 | +0.2% |
| Equity | 10/15 | €101,128 | €89,408 | -€11,720 | -11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,644 | €70,808 | +€25,164 | +55.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €45,644 | €70,808 | +€25,164 | +55.1% |
| Profit (loss) carried forward | 14 | €36,884 | €0 | -€36,884 | -100% |
| Amounts payable | 17/49 | €195,371 | €207,671 | +€12,300 | +6.3% |
| Amounts payable within one year | 42/48 | €193,774 | €205,725 | +€11,951 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €57,342 | €56,149 | -€1,193 | -2.1% |
| Credit institutions | 430/8 | €57,342 | €56,149 | -€1,193 | -2.1% |
| Trade debts | 44 | €47,644 | €56,483 | +€8,839 | +18.6% |
| Suppliers | 440/4 | €47,644 | €56,483 | +€8,839 | +18.6% |
| Taxes, remuneration and social security | 45 | €20,933 | €18,176 | -€2,757 | -13.2% |
| Taxes | 450/3 | €14,994 | €10,947 | -€4,048 | -27.0% |
| Remuneration and social security | 454/9 | €5,939 | €7,229 | +€1,290 | +21.7% |
| Other amounts payable | 47/48 | €67,855 | €74,917 | +€7,062 | +10.4% |
| Accrued charges and deferred income | 492/3 | €1,597 | €1,946 | +€350 | +21.9% |
| Remuneration, social security and pensions | 62 | €28,267 | €32,057 | +€3,790 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,195 | €4,389 | -€2,806 | -39.0% |
| Other operating charges | 640/8 | €1,713 | €1,626 | -€87 | -5.1% |
| Non-recurring operating charges | 66A | €240 | €116 | -€124 | -51.6% |
| Gross operating margin | 9900 | €15,880 | €29,246 | +€13,366 | +84.2% |
| Operating profit (loss) | 9901 | -€21,535 | -€8,942 | +€12,593 | +58.5% |
| Financial income | 75/76B | €6,372 | €6,365 | -€7 | -0.1% |
| Recurring financial income | 75 | €6,372 | €6,365 | -€7 | -0.1% |
| Financial charges | 65/66B | €8,351 | €9,144 | +€793 | +9.5% |
| Recurring financial charges | 65 | €8,351 | €9,144 | +€793 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | -€23,513 | -€11,720 | +€11,793 | +50.2% |
| Income taxes | 67/77 | €2 | €0 | -€2 | -100% |
| Profit (loss) for the period | 9904 | -€23,516 | -€11,720 | +€11,795 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,516 | -€11,720 | +€11,795 | +50.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.