SPILEERSCONSULT: 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.
SPILEERSCONSULT
Largest movements
- Current investments +€135,000
new in 2025: €135,000
- Cash -€50,538
down €50,538 (-49.1%), from €102,840 to €52,301
mainly Current investments (-€135,000) and Investment in fixed assets (net) (-€4,700)
- Tangible fixed assets +€3,608
up €3,608 (+102%), from €3,532 to €7,140
of which Land and buildings: +€2,550
- Reserves +€79,984
up €79,984 (+111%), from €71,776 to €151,760
- Tax, wage and social debts +€5,914
up €5,914 (+20.0%), from €29,532 to €35,446
- Other debts +€2,924
up €2,924 (+181%), from €1,616 to €4,540
- Gross operating margin +€15,892
up €15,892 (+15.5%), from €102,324 to €118,217
- Taxes +€6,172
up €6,172 (+20.9%), from €29,532 to €35,704
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 | €107,702 | €195,715 | +€88,013 | +81.7% |
| Fixed assets | 21/28 | €3,532 | €7,140 | +€3,608 | +102% |
| Tangible fixed assets | 22/27 | €3,532 | €7,140 | +€3,608 | +102% |
| Land and buildings | 22 | - | €2,550 | +€2,550 | |
| Furniture and vehicles | 24 | €3,532 | €4,590 | +€1,058 | +30.0% |
| Current assets | 29/58 | €104,170 | €188,575 | +€84,405 | +81.0% |
| Current investments | 50/53 | - | €135,000 | +€135,000 | |
| Cash at bank and in hand | 54/58 | €102,840 | €52,301 | -€50,538 | -49.1% |
| Deferred charges and accrued income | 490/1 | €1,331 | €1,274 | -€56 | -4.2% |
| Total equity and liabilities | 10/49 | €107,702 | €195,715 | +€88,013 | +81.7% |
| Equity | 10/15 | €74,776 | €154,760 | +€79,984 | +107% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €71,776 | €151,760 | +€79,984 | +111% |
| Distributable reserves | 133 | €71,776 | €151,760 | +€79,984 | +111% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €32,926 | €40,955 | +€8,029 | +24.4% |
| Amounts payable within one year | 42/48 | €32,926 | €40,955 | +€8,029 | +24.4% |
| Trade debts | 44 | €1,777 | €969 | -€809 | -45.5% |
| Suppliers | 440/4 | €1,777 | €969 | -€809 | -45.5% |
| Taxes, remuneration and social security | 45 | €29,532 | €35,446 | +€5,914 | +20.0% |
| Taxes | 450/3 | €29,532 | €35,446 | +€5,914 | +20.0% |
| Other amounts payable | 47/48 | €1,616 | €4,540 | +€2,924 | +181% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92 | €1,092 | +€1,000 | +1,088% |
| Other operating charges | 640/8 | €534 | €954 | +€420 | +78.6% |
| Gross operating margin | 9900 | €102,324 | €118,217 | +€15,892 | +15.5% |
| Operating profit (loss) | 9901 | €101,698 | €116,171 | +€14,473 | +14.2% |
| Financial income | 75/76B | €1,134 | €1,987 | +€853 | +75.2% |
| Recurring financial income | 75 | €1,134 | €1,987 | +€853 | +75.2% |
| Financial charges | 65/66B | €1,524 | €2,470 | +€946 | +62.1% |
| Recurring financial charges | 65 | €1,524 | €2,470 | +€946 | +62.1% |
| Profit (loss) for the period before taxes | 9903 | €101,308 | €115,688 | +€14,380 | +14.2% |
| Income taxes | 67/77 | €29,532 | €35,704 | +€6,172 | +20.9% |
| Profit (loss) for the period | 9904 | €71,776 | €79,984 | +€8,208 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €71,776 | €79,984 | +€8,208 | +11.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.