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 +€38,565
up €38,565 (+467.8%), from €8,244 to €46,809
mainly Receivables within one year (+€35,715) and Other debts (+€3,515)
- Receivables within one year -€35,715
down €35,715 (-28.4%), from €125,848 to €90,133
of which Trade receivables: -€36,484
- Trade debts -€3,797
down €3,797 (-74.5%), from €5,098 to €1,301
- Other debts +€3,515
up €3,515 (+6.3%), from €56,240 to €59,755
- Profit (loss) carried forward +€2,058
up €2,058 (+23.9%), from €8,615 to €10,673
- Gross operating margin +€1,350
up €1,350 (+21.3%), from €6,347 to €7,697
- Financial charges +€641
up €641 (+21.3%), from €3,011 to €3,652
- Other operating charges +€240
up €240 (+28.6%), from €839 to €1,079
- Taxes -€225
down €225 (-19.9%), from €1,133 to €908
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 | €134,092 | €136,942 | +€2,850 | +2.1% |
| Current assets | 29/58 | €134,092 | €136,942 | +€2,850 | +2.1% |
| Amounts receivable within one year | 40/41 | €125,848 | €90,133 | -€35,715 | -28.4% |
| Trade receivables | 40 | €124,512 | €88,028 | -€36,484 | -29.3% |
| Other amounts receivable | 41 | €1,336 | €2,105 | +€769 | +57.6% |
| Cash at bank and in hand | 54/58 | €8,244 | €46,809 | +€38,565 | +467.8% |
| Total equity and liabilities | 10/49 | €134,092 | €136,942 | +€2,850 | +2.1% |
| Equity | 10/15 | €71,872 | €73,930 | +€2,058 | +2.9% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €757 | €757 | = | 0.0% |
| Non-distributable reserves | 130/1 | €757 | €757 | = | 0.0% |
| Legal reserve | 130 | €757 | €757 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,615 | €10,673 | +€2,058 | +23.9% |
| Amounts payable | 17/49 | €62,220 | €63,012 | +€792 | +1.3% |
| Amounts payable within one year | 42/48 | €62,220 | €63,012 | +€792 | +1.3% |
| Trade debts | 44 | €5,098 | €1,301 | -€3,797 | -74.5% |
| Suppliers | 440/4 | €5,098 | €1,301 | -€3,797 | -74.5% |
| Taxes, remuneration and social security | 45 | €882 | €1,956 | +€1,074 | +121.8% |
| Taxes | 450/3 | €882 | €1,956 | +€1,074 | +121.8% |
| Other amounts payable | 47/48 | €56,240 | €59,755 | +€3,515 | +6.3% |
| Other operating charges | 640/8 | €839 | €1,079 | +€240 | +28.6% |
| Gross operating margin | 9900 | €6,347 | €7,697 | +€1,350 | +21.3% |
| Operating profit (loss) | 9901 | €5,508 | €6,618 | +€1,110 | +20.2% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €3,011 | €3,652 | +€641 | +21.3% |
| Recurring financial charges | 65 | €3,011 | €3,652 | +€641 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €2,508 | €2,966 | +€458 | +18.3% |
| Income taxes | 67/77 | €1,133 | €908 | -€225 | -19.9% |
| Profit (loss) for the period | 9904 | €1,375 | €2,058 | +€683 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,375 | €2,058 | +€683 | +49.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.