Spiksplinter: 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.
Spiksplinter
Largest movements
- Receivables within one year -€6,958
down €6,958 (-35.4%), from €19,663 to €12,704
- Cash +€1,199
up €1,199 (+13.3%), from €9,007 to €10,206
mainly Receivables within one year (+€6,958) and Tax, wage and social debts (+€2,910)
- Other debts -€3,222
down €3,222 (-48.4%), from €6,663 to €3,441
- Trade debts -€3,038
down €3,038 (-82.3%), from €3,693 to €655
- Tax, wage and social debts +€2,910
up €2,910 (+54.5%), from €5,336 to €8,246
- Profit (loss) carried forward -€2,339
down €2,339, from €33 to -€2,306
- Gross operating margin -€14,759
down €14,759, from €12,822 to -€1,937
- Taxes -€3,684
down €3,684 (-97.2%), from €3,790 to €106
- Other operating charges +€167
new in 2025: €167
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 | €29,626 | €23,937 | -€5,689 | -19.2% |
| Current assets | 29/58 | €29,626 | €23,937 | -€5,689 | -19.2% |
| Amounts receivable within one year | 40/41 | €19,663 | €12,704 | -€6,958 | -35.4% |
| Trade receivables | 40 | €19,663 | €12,704 | -€6,958 | -35.4% |
| Cash at bank and in hand | 54/58 | €9,007 | €10,206 | +€1,199 | +13.3% |
| Deferred charges and accrued income | 490/1 | €956 | €1,027 | +€71 | +7.4% |
| Total equity and liabilities | 10/49 | €29,626 | €23,937 | -€5,689 | -19.2% |
| Equity | 10/15 | €13,933 | €11,594 | -€2,339 | -16.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,900 | €8,900 | = | 0.0% |
| Distributable reserves | 133 | €8,900 | €8,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33 | -€2,306 | -€2,339 | |
| Amounts payable | 17/49 | €15,692 | €12,343 | -€3,350 | -21.3% |
| Amounts payable within one year | 42/48 | €15,692 | €12,343 | -€3,350 | -21.3% |
| Trade debts | 44 | €3,693 | €655 | -€3,038 | -82.3% |
| Suppliers | 440/4 | €3,693 | €655 | -€3,038 | -82.3% |
| Taxes, remuneration and social security | 45 | €5,336 | €8,246 | +€2,910 | +54.5% |
| Taxes | 450/3 | €5,336 | €8,246 | +€2,910 | +54.5% |
| Other amounts payable | 47/48 | €6,663 | €3,441 | -€3,222 | -48.4% |
| Other operating charges | 640/8 | - | €167 | +€167 | |
| Gross operating margin | 9900 | €12,822 | -€1,937 | -€14,759 | |
| Operating profit (loss) | 9901 | €12,822 | -€2,104 | -€14,926 | |
| Financial charges | 65/66B | €99 | €129 | +€30 | +30.1% |
| Recurring financial charges | 65 | €99 | €129 | +€30 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | €12,723 | -€2,233 | -€14,956 | |
| Income taxes | 67/77 | €3,790 | €106 | -€3,684 | -97.2% |
| Profit (loss) for the period | 9904 | €8,933 | -€2,339 | -€11,272 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,933 | -€2,339 | -€11,272 |
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 1 October 2026 via checked.be.