SPIL-INVEST: 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.
SPIL-INVEST
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€12,066
up €12,066 (+7.1%), from €168,833 to €180,899
- Trade debts -€11,162
no longer reported in 2025 (was €11,162)
- Other operating charges -€11,022
down €11,022 (-95.4%), from €11,549 to €528
- Gross operating margin -€2
down €2 (-3.0%), from -€64 to -€66
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 | €150,209 | €150,519 | +€310 | +0.2% |
| Current assets | 29/58 | €150,209 | €150,519 | +€310 | +0.2% |
| Stocks and contracts in progress | 3 | €150,000 | €150,000 | = | 0.0% |
| Stocks | 30/36 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €209 | €519 | +€310 | +148% |
| Total equity and liabilities | 10/49 | €150,209 | €150,519 | +€310 | +0.2% |
| Equity | 10/15 | -€29,786 | -€30,379 | -€593 | -2.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,286 | -€33,879 | -€593 | -1.8% |
| Amounts payable | 17/49 | €179,995 | €180,899 | +€904 | +0.5% |
| Amounts payable within one year | 42/48 | €179,995 | €180,899 | +€904 | +0.5% |
| Trade debts | 44 | €11,162 | - | -€11,162 | |
| Suppliers | 440/4 | €11,162 | - | -€11,162 | |
| Other amounts payable | 47/48 | €168,833 | €180,899 | +€12,066 | +7.1% |
| Other operating charges | 640/8 | €11,549 | €528 | -€11,022 | -95.4% |
| Gross operating margin | 9900 | -€64 | -€66 | -€2 | -3.0% |
| Operating profit (loss) | 9901 | -€11,613 | -€593 | +€11,020 | +94.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,613 | -€593 | +€11,020 | +94.9% |
| Profit (loss) for the period | 9904 | -€11,613 | -€593 | +€11,020 | +94.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,613 | -€593 | +€11,020 | +94.9% |
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 31 October 2026 via checked.be.