Spillebeen: 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.
Spillebeen
Largest movements
- Cash +€725,557
up €725,557 (+81.3%), from €892,291 to €1.6m
mainly Net result for the year (+€421,603) and Current investments (+€250,000)
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Tangible fixed assets -€79,071
down €79,071 (-67.4%), from €117,371 to €38,300
of which Plant, machinery and equipment: -€68,871
- Receivables within one year +€75,942
up €75,942 (+23.6%), from €321,786 to €397,729
- Stocks and contracts -€68,695
down €68,695 (-28.9%), from €237,784 to €169,089
- Reserves +€421,603
up €421,603 (+25.5%), from €1.7m to €2.1m
of which Distributable reserves: +€421,603
- Other operating charges +€42,224
up €42,224 (+1276.0%), from €3,309 to €45,533
- Gross operating margin +€21,381
up €21,381 (+2.8%), from €751,871 to €773,252
- Depreciation -€19,188
down €19,188 (-62.6%), from €30,645 to €11,457
- Staff costs -€13,830
down €13,830 (-8.3%), from €166,850 to €153,021
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 | €1,833,786 | €2,243,996 | +€410,209 | +22.4% |
| Fixed assets | 21/28 | €117,500 | €38,429 | -€79,071 | -67.3% |
| Tangible fixed assets | 22/27 | €117,371 | €38,300 | -€79,071 | -67.4% |
| Plant, machinery and equipment | 23 | €87,022 | €18,151 | -€68,871 | -79.1% |
| Furniture and vehicles | 24 | €30,349 | €20,149 | -€10,200 | -33.6% |
| Financial fixed assets | 28 | €129 | €129 | = | 0.0% |
| Current assets | 29/58 | €1,716,286 | €2,205,567 | +€489,281 | +28.5% |
| Stocks and contracts in progress | 3 | €237,784 | €169,089 | -€68,695 | -28.9% |
| Stocks | 30/36 | €237,784 | €169,089 | -€68,695 | -28.9% |
| Amounts receivable within one year | 40/41 | €321,786 | €397,729 | +€75,942 | +23.6% |
| Trade receivables | 40 | €321,786 | €397,729 | +€75,942 | +23.6% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €892,291 | €1,617,848 | +€725,557 | +81.3% |
| Deferred charges and accrued income | 490/1 | €14,425 | €20,901 | +€6,477 | +44.9% |
| Total equity and liabilities | 10/49 | €1,833,786 | €2,243,996 | +€410,209 | +22.4% |
| Equity | 10/15 | €1,722,657 | €2,144,260 | +€421,603 | +24.5% |
| Contributions | 10/11 | €70,507 | €70,507 | = | 0.0% |
| Capital | 10 | €70,507 | €70,507 | = | 0.0% |
| Issued capital | 100 | €70,507 | €70,507 | = | 0.0% |
| Reserves | 13 | €1,652,150 | €2,073,753 | +€421,603 | +25.5% |
| Non-distributable reserves | 130/1 | €17,653 | €17,653 | = | 0.0% |
| Legal reserve | 130 | €17,653 | €17,653 | = | 0.0% |
| Distributable reserves | 133 | €1,634,496 | €2,056,099 | +€421,603 | +25.8% |
| Amounts payable | 17/49 | €111,129 | €99,736 | -€11,394 | -10.3% |
| Amounts payable within one year | 42/48 | €104,362 | €99,563 | -€4,799 | -4.6% |
| Trade debts | 44 | €28,790 | €20,984 | -€7,807 | -27.1% |
| Suppliers | 440/4 | €28,790 | €20,984 | -€7,807 | -27.1% |
| Taxes, remuneration and social security | 45 | €75,571 | €78,579 | +€3,008 | +4.0% |
| Taxes | 450/3 | €49,678 | €50,381 | +€702 | +1.4% |
| Remuneration and social security | 454/9 | €25,893 | €28,199 | +€2,306 | +8.9% |
| Accrued charges and deferred income | 492/3 | €6,768 | €173 | -€6,595 | -97.5% |
| Remuneration, social security and pensions | 62 | €166,850 | €153,021 | -€13,830 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,645 | €11,457 | -€19,188 | -62.6% |
| Other operating charges | 640/8 | €3,309 | €45,533 | +€42,224 | +1276.0% |
| Gross operating margin | 9900 | €751,871 | €773,252 | +€21,381 | +2.8% |
| Operating profit (loss) | 9901 | €551,067 | €563,242 | +€12,175 | +2.2% |
| Financial income | 75/76B | €184 | €5,768 | +€5,584 | +3039.1% |
| Recurring financial income | 75 | €184 | €5,768 | +€5,584 | +3039.1% |
| Financial charges | 65/66B | €1,625 | €3,357 | +€1,732 | +106.6% |
| Recurring financial charges | 65 | €1,625 | €3,357 | +€1,732 | +106.6% |
| Profit (loss) for the period before taxes | 9903 | €549,626 | €565,653 | +€16,027 | +2.9% |
| Transfer from deferred taxes | 780 | €2,941 | - | -€2,941 | |
| Income taxes | 67/77 | €142,879 | €144,050 | +€1,171 | +0.8% |
| Profit (loss) for the period | 9904 | €409,688 | €421,603 | +€11,915 | +2.9% |
| Transfer from tax-exempt reserves | 789 | €8,824 | - | -€8,824 | |
| Profit (loss) for the period to be appropriated | 9905 | €418,513 | €421,603 | +€3,090 | +0.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.