SPILLIN: 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.
SPILLIN
Largest movements
- Tangible fixed assets -€18,048
down €18,048 (-8.9%), from €201,865 to €183,817
- Cash -€16,652
down €16,652 (-28.6%), from €58,298 to €41,646
mainly Net result for the year (-€17,026) and Trade debts (-€14,920)
- Profit (loss) carried forward -€17,026
down €17,026 (-189.2%), from -€8,998 to -€26,023
- Trade debts -€14,920
down €14,920 (-99.0%), from €15,064 to €144
- Other debts -€7,056
down €7,056 (-3.8%), from €185,082 to €178,026
- Accrued charges and deferred income +€6,000
new in 2025: €6,000
- Gross operating margin -€4,906
down €4,906 (-34.4%), from €14,244 to €9,338
- Depreciation +€1,806
up €1,806 (+8.0%), from €22,457 to €24,263
- Other operating charges -€612
down €612 (-23.1%), from €2,649 to €2,037
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 | €262,172 | €229,171 | -€33,001 | -12.6% |
| Fixed assets | 21/28 | €201,865 | €183,817 | -€18,048 | -8.9% |
| Tangible fixed assets | 22/27 | €201,865 | €183,817 | -€18,048 | -8.9% |
| Land and buildings | 22 | €121,607 | €113,851 | -€7,756 | -6.4% |
| Plant, machinery and equipment | 23 | €5,151 | €2,844 | -€2,307 | -44.8% |
| Furniture and vehicles | 24 | €75,107 | €67,121 | -€7,985 | -10.6% |
| Current assets | 29/58 | €60,307 | €45,354 | -€14,954 | -24.8% |
| Amounts receivable within one year | 40/41 | €203 | €4 | -€198 | -97.8% |
| Trade receivables | 40 | €197 | - | -€197 | |
| Other amounts receivable | 41 | €5 | €4 | -€1 | -17.1% |
| Cash at bank and in hand | 54/58 | €58,298 | €41,646 | -€16,652 | -28.6% |
| Deferred charges and accrued income | 490/1 | €1,806 | €3,703 | +€1,897 | +105.0% |
| Total equity and liabilities | 10/49 | €262,172 | €229,171 | -€33,001 | -12.6% |
| Equity | 10/15 | €62,026 | €45,001 | -€17,026 | -27.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €9,524 | €9,524 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,524 | €9,524 | = | 0.0% |
| Legal reserve | 130 | €9,524 | €9,524 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,998 | -€26,023 | -€17,026 | -189.2% |
| Amounts payable | 17/49 | €200,146 | €184,170 | -€15,976 | -8.0% |
| Amounts payable within one year | 42/48 | €200,146 | €178,170 | -€21,976 | -11.0% |
| Trade debts | 44 | €15,064 | €144 | -€14,920 | -99.0% |
| Suppliers | 440/4 | €15,064 | €144 | -€14,920 | -99.0% |
| Other amounts payable | 47/48 | €185,082 | €178,026 | -€7,056 | -3.8% |
| Accrued charges and deferred income | 492/3 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,457 | €24,263 | +€1,806 | +8.0% |
| Other operating charges | 640/8 | €2,649 | €2,037 | -€612 | -23.1% |
| Gross operating margin | 9900 | €14,244 | €9,338 | -€4,906 | -34.4% |
| Operating profit (loss) | 9901 | -€10,862 | -€16,962 | -€6,100 | -56.2% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €65 | €70 | +€5 | +7.8% |
| Recurring financial charges | 65 | €65 | €70 | +€5 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,927 | -€17,026 | -€6,098 | -55.8% |
| Profit (loss) for the period | 9904 | -€10,927 | -€17,026 | -€6,098 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,927 | -€17,026 | -€6,098 | -55.8% |
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 5 October 2026 via checked.be.