SPINAZIEBURGER: 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.
SPINAZIEBURGER
Largest movements
- Receivables within one year +€63,188
up €63,188 (+92.1%), from €68,585 to €131,773
of which Other amounts receivable: +€74,506
- Tangible fixed assets -€6,756
down €6,756 (-59.8%), from €11,307 to €4,551
- Deferred charges and accrued income +€2,872
up €2,872 (+108%), from €2,668 to €5,540
- Cash -€2,007
down €2,007 (-3.4%), from €59,451 to €57,444
mainly Receivables within one year (-€63,188) and Other debts (-€5,000)
- Reserves +€60,000
up €60,000 (+52.6%), from €114,000 to €174,000
- Other debts -€5,000
down €5,000 (-66.7%), from €7,500 to €2,500
- Gross operating margin +€13,403
up €13,403 (+20.0%), from €67,171 to €80,574
- Taxes +€4,102
up €4,102 (+35.0%), from €11,719 to €15,821
- Financial income +€3,077
up €3,077 (+132%), from €2,323 to €5,400
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 | €142,012 | €199,308 | +€57,296 | +40.3% |
| Fixed assets | 21/28 | €11,307 | €4,551 | -€6,756 | -59.8% |
| Tangible fixed assets | 22/27 | €11,307 | €4,551 | -€6,756 | -59.8% |
| Furniture and vehicles | 24 | €11,307 | €4,551 | -€6,756 | -59.8% |
| Current assets | 29/58 | €130,705 | €194,757 | +€64,052 | +49.0% |
| Amounts receivable within one year | 40/41 | €68,585 | €131,773 | +€63,188 | +92.1% |
| Trade receivables | 40 | €23,418 | €12,100 | -€11,318 | -48.3% |
| Other amounts receivable | 41 | €45,167 | €119,673 | +€74,506 | +165% |
| Cash at bank and in hand | 54/58 | €59,451 | €57,444 | -€2,007 | -3.4% |
| Deferred charges and accrued income | 490/1 | €2,668 | €5,540 | +€2,872 | +108% |
| Total equity and liabilities | 10/49 | €142,012 | €199,308 | +€57,296 | +40.3% |
| Equity | 10/15 | €115,169 | €175,479 | +€60,309 | +52.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €114,000 | €174,000 | +€60,000 | +52.6% |
| Distributable reserves | 133 | €114,000 | €174,000 | +€60,000 | +52.6% |
| Profit (loss) carried forward | 14 | €169 | €479 | +€309 | +183% |
| Amounts payable | 17/49 | €26,843 | €23,829 | -€3,013 | -11.2% |
| Amounts payable within one year | 42/48 | €26,843 | €23,829 | -€3,013 | -11.2% |
| Trade debts | 44 | €64 | €692 | +€628 | +985% |
| Suppliers | 440/4 | €64 | €692 | +€628 | +985% |
| Taxes, remuneration and social security | 45 | €19,279 | €20,637 | +€1,358 | +7.0% |
| Taxes | 450/3 | €17,279 | €20,637 | +€3,358 | +19.4% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €7,500 | €2,500 | -€5,000 | -66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,246 | €5,333 | +€87 | +1.7% |
| Other operating charges | 640/8 | €1,038 | €1,245 | +€207 | +19.9% |
| Non-recurring operating charges | 66A | €239 | €687 | +€448 | +187% |
| Gross operating margin | 9900 | €67,171 | €80,574 | +€13,403 | +20.0% |
| Operating profit (loss) | 9901 | €60,648 | €73,309 | +€12,661 | +20.9% |
| Financial income | 75/76B | €2,323 | €5,400 | +€3,077 | +132% |
| Recurring financial income | 75 | €2,323 | €5,400 | +€3,077 | +132% |
| Financial charges | 65/66B | €215 | €79 | -€136 | -63.4% |
| Recurring financial charges | 65 | €215 | €79 | -€136 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | €62,756 | €78,631 | +€15,875 | +25.3% |
| Income taxes | 67/77 | €11,719 | €15,821 | +€4,102 | +35.0% |
| Profit (loss) for the period | 9904 | €51,037 | €62,809 | +€11,772 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,037 | €62,809 | +€11,772 | +23.1% |
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 28 October 2026 via checked.be.