SPINE CONSULTING: what changed
SPINE CONSULTING
Largest movements
- Cash +€136,752
new in 2025: €136,752
mainly Other debts (+€137,816) and Contributions, distributions and other (+€18,600)
- Receivables within one year +€5,957
up €5,957 (+178%), from €3,354 to €9,311
of which Other amounts receivable: +€8,031
- Other debts +€137,816
new in 2025: €137,816
- Profit (loss) carried forward -€24,727
down €24,727, from €2,443 to -€22,284
- Contributions +€18,600
new in 2025: €18,600
- Trade debts +€11,048
up €11,048 (+949%), from €1,164 to €12,212
- Gross operating margin -€29,315
down €29,315, from €5,673 to -€23,642
- Other operating charges -€2,646
no longer reported in 2025 (was €2,646)
- Depreciation +€627
up €627 (+496%), from €126 to €753
- Write-downs -€362
no longer reported in 2025 (was €362)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,607 | €146,384 | +€142,777 | +3,959% |
| Fixed assets | 21/28 | €253 | €321 | +€68 | +26.8% |
| Tangible fixed assets | 22/27 | €253 | €321 | +€68 | +26.8% |
| Plant, machinery and equipment | 23 | €253 | €253 | = | 0.0% |
| Furniture and vehicles | 24 | - | €68 | +€68 | |
| Current assets | 29/58 | €3,354 | €146,063 | +€142,709 | +4,255% |
| Amounts receivable within one year | 40/41 | €3,354 | €9,311 | +€5,957 | +178% |
| Trade receivables | 40 | €2,073 | - | -€2,073 | |
| Other amounts receivable | 41 | €1,280 | €9,311 | +€8,031 | +627% |
| Cash at bank and in hand | 54/58 | - | €136,752 | +€136,752 | |
| Total equity and liabilities | 10/49 | €3,607 | €146,384 | +€142,777 | +3,959% |
| Equity | 10/15 | €2,443 | -€3,684 | -€6,127 | |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | €2,443 | -€22,284 | -€24,727 | |
| Amounts payable | 17/49 | €1,164 | €150,068 | +€148,904 | +12,793% |
| Amounts payable within one year | 42/48 | €1,164 | €150,068 | +€148,904 | +12,793% |
| Trade debts | 44 | €1,164 | €12,212 | +€11,048 | +949% |
| Suppliers | 440/4 | €1,164 | €12,212 | +€11,048 | +949% |
| Taxes, remuneration and social security | 45 | - | €39 | +€39 | |
| Taxes | 450/3 | - | €39 | +€39 | |
| Other amounts payable | 47/48 | - | €137,816 | +€137,816 | |
| Remuneration, social security and pensions | 62 | - | €12 | +€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126 | €753 | +€627 | +496% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €362 | - | -€362 | |
| Other operating charges | 640/8 | €2,646 | - | -€2,646 | |
| Gross operating margin | 9900 | €5,673 | -€23,642 | -€29,315 | |
| Operating profit (loss) | 9901 | €2,539 | -€24,407 | -€26,946 | |
| Financial charges | 65/66B | €97 | €320 | +€223 | +231% |
| Recurring financial charges | 65 | €97 | €320 | +€223 | +231% |
| Profit (loss) for the period before taxes | 9903 | €2,443 | -€24,727 | -€27,169 | |
| Profit (loss) for the period | 9904 | €2,443 | -€24,727 | -€27,169 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,443 | -€24,727 | -€27,169 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.