SPILANEO: 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.
SPILANEO
Largest movements
- Receivables within one year -€1,482
down €1,482 (-83.3%), from €1,779 to €296
- Cash +€1,193
up €1,193 (+44.4%), from €2,689 to €3,882
mainly Net result for the year (+€4,270) and Receivables within one year (+€1,482)
- Tangible fixed assets -€691
down €691 (-78.5%), from €880 to €189
- Deferred charges and accrued income +€122
up €122 (+218.8%), from €56 to €177
- Other debts -€4,468
down €4,468 (-8.0%), from €55,705 to €51,237
- Profit (loss) carried forward +€4,270
up €4,270 (+6.6%), from -€64,363 to -€60,093
- Trade debts -€397
down €397 (-40.3%), from €985 to €588
- Tax, wage and social debts -€265
down €265 (-95.7%), from €276 to €12
- Depreciation -€343
down €343 (-33.2%), from €1,034 to €691
- Gross operating margin +€75
up €75 (+1.6%), from €4,728 to €4,804
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 | €5,475 | €4,616 | -€859 | -15.7% |
| Fixed assets | 21/28 | €951 | €260 | -€691 | -72.6% |
| Tangible fixed assets | 22/27 | €880 | €189 | -€691 | -78.5% |
| Furniture and vehicles | 24 | €880 | €189 | -€691 | -78.5% |
| Financial fixed assets | 28 | €72 | €72 | = | 0.0% |
| Current assets | 29/58 | €4,523 | €4,355 | -€168 | -3.7% |
| Amounts receivable within one year | 40/41 | €1,779 | €296 | -€1,482 | -83.3% |
| Trade receivables | 40 | €1,779 | €296 | -€1,482 | -83.3% |
| Cash at bank and in hand | 54/58 | €2,689 | €3,882 | +€1,193 | +44.4% |
| Deferred charges and accrued income | 490/1 | €56 | €177 | +€122 | +218.8% |
| Total equity and liabilities | 10/49 | €5,475 | €4,616 | -€859 | -15.7% |
| Equity | 10/15 | -€51,492 | -€47,221 | +€4,270 | +8.3% |
| Contributions | 10/11 | €12,872 | €12,872 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,363 | -€60,093 | +€4,270 | +6.6% |
| Amounts payable | 17/49 | €56,966 | €51,837 | -€5,129 | -9.0% |
| Amounts payable within one year | 42/48 | €56,966 | €51,837 | -€5,129 | -9.0% |
| Trade debts | 44 | €985 | €588 | -€397 | -40.3% |
| Suppliers | 440/4 | €985 | €588 | -€397 | -40.3% |
| Taxes, remuneration and social security | 45 | €276 | €12 | -€265 | -95.7% |
| Taxes | 450/3 | €276 | €12 | -€265 | -95.7% |
| Other amounts payable | 47/48 | €55,705 | €51,237 | -€4,468 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,034 | €691 | -€343 | -33.2% |
| Gross operating margin | 9900 | €4,728 | €4,804 | +€75 | +1.6% |
| Operating profit (loss) | 9901 | €3,694 | €4,112 | +€418 | +11.3% |
| Financial income | 75/76B | €228 | €228 | = | 0.0% |
| Recurring financial income | 75 | €228 | €228 | = | 0.0% |
| Financial charges | 65/66B | €108 | €70 | -€38 | -35.2% |
| Recurring financial charges | 65 | €70 | €70 | = | 0.0% |
| Non-recurring financial charges | 66B | €38 | - | -€38 | |
| Profit (loss) for the period before taxes | 9903 | €3,814 | €4,270 | +€456 | +12.0% |
| Profit (loss) for the period | 9904 | €3,814 | €4,270 | +€456 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,814 | €4,270 | +€456 | +12.0% |
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 8 October 2026 via checked.be.