SPIK JR: 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.
SPIK JR
Largest movements
- Receivables within one year +€30,942
up €30,942 (+103%), from €30,176 to €61,118
of which Trade receivables: +€31,180
- Cash -€13,376
down €13,376 (-78.0%), from €17,160 to €3,783
mainly Receivables within one year (-€30,942) and Other debts (-€6,146)
- Deferred charges and accrued income -€6,657
no longer reported in 2025 (was €6,657)
- Tangible fixed assets -€750
down €750 (-11.5%), from €6,509 to €5,759
- Profit (loss) carried forward +€12,511
up €12,511 (+42.0%), from -€29,783 to -€17,272
- Other debts -€6,146
down €6,146 (-23.6%), from €26,016 to €19,869
- Trade debts +€3,176
up €3,176 (+6.8%), from €46,469 to €49,644
- Gross operating margin +€19,349
up €19,349, from -€4,030 to €15,318
- Financial charges +€786
up €786 (+376%), from €209 to €995
of which Financial charges: +€911
- Staff costs +€750
new in 2025: €750
- Depreciation -€750
no longer reported in 2025 (was €750)
- Other operating charges -€484
down €484 (-33.6%), from €1,441 to €957
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 | €61,301 | €71,460 | +€10,159 | +16.6% |
| Fixed assets | 21/28 | €7,309 | €6,559 | -€750 | -10.3% |
| Tangible fixed assets | 22/27 | €6,509 | €5,759 | -€750 | -11.5% |
| Other tangible fixed assets | 26 | €6,509 | €5,759 | -€750 | -11.5% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €53,992 | €64,901 | +€10,909 | +20.2% |
| Amounts receivable within one year | 40/41 | €30,176 | €61,118 | +€30,942 | +103% |
| Trade receivables | 40 | €12,845 | €44,025 | +€31,180 | +243% |
| Other amounts receivable | 41 | €17,331 | €17,093 | -€238 | -1.4% |
| Cash at bank and in hand | 54/58 | €17,160 | €3,783 | -€13,376 | -78.0% |
| Deferred charges and accrued income | 490/1 | €6,657 | - | -€6,657 | |
| Total equity and liabilities | 10/49 | €61,301 | €71,460 | +€10,159 | +16.6% |
| Equity | 10/15 | -€11,183 | €1,328 | +€12,511 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,783 | -€17,272 | +€12,511 | +42.0% |
| Amounts payable | 17/49 | €72,484 | €70,133 | -€2,352 | -3.2% |
| Amounts payable within one year | 42/48 | €72,484 | €70,133 | -€2,352 | -3.2% |
| Trade debts | 44 | €46,469 | €49,644 | +€3,176 | +6.8% |
| Suppliers | 440/4 | €46,469 | €49,644 | +€3,176 | +6.8% |
| Taxes, remuneration and social security | 45 | - | €619 | +€619 | |
| Taxes | 450/3 | - | €619 | +€619 | |
| Other amounts payable | 47/48 | €26,016 | €19,869 | -€6,146 | -23.6% |
| Non-recurring operating income | 76A | - | €12,560 | +€12,560 | |
| Remuneration, social security and pensions | 62 | - | €750 | +€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | - | -€750 | |
| Other operating charges | 640/8 | €1,441 | €957 | -€484 | -33.6% |
| Non-recurring operating charges | 66A | - | €131 | +€131 | |
| Gross operating margin | 9900 | -€4,030 | €15,318 | +€19,349 | |
| Operating profit (loss) | 9901 | -€6,221 | €13,481 | +€19,702 | |
| Financial income | 75/76B | €29 | €24 | -€5 | -16.5% |
| Recurring financial income | 75 | €28 | €24 | -€4 | -14.8% |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €209 | €995 | +€786 | +376% |
| Recurring financial charges | 65 | €84 | €995 | +€911 | +1,084% |
| Non-recurring financial charges | 66B | €125 | - | -€125 | |
| Profit (loss) for the period before taxes | 9903 | -€6,401 | €12,511 | +€18,912 | |
| Profit (loss) for the period | 9904 | -€6,401 | €12,511 | +€18,912 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,401 | €12,511 | +€18,912 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.