Spinery BE: 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.
Spinery BE
Largest movements
- Receivables within one year +€58,299
up €58,299 (+201.0%), from €29,010 to €87,309
of which Other amounts receivable: +€42,013
- Cash -€4,504
down €4,504 (-19.3%), from €23,332 to €18,828
mainly Receivables within one year (-€58,299) and Other debts (-€10,052)
- Tangible fixed assets +€2,032
new in 2025: €2,032
- Deferred charges and accrued income +€1,465
up €1,465 (+411.7%), from €356 to €1,821
- Profit (loss) carried forward +€56,898
up €56,898 (+247.8%), from €22,965 to €79,863
- Tax, wage and social debts +€10,878
up €10,878 (+69.3%), from €15,708 to €26,586
- Other debts -€10,052
no longer reported in 2025 (was €10,052)
- Gross operating margin +€42,736
up €42,736 (+135.9%), from €31,450 to €74,186
- Taxes +€8,315
up €8,315 (+113.1%), from €7,350 to €15,666
- Financial charges +€2,079
up €2,079 (+1388.2%), from €150 to €2,228
- Financial income +€851
new in 2025: €851
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 | €52,698 | €109,990 | +€57,292 | +108.7% |
| Fixed assets | 21/28 | - | €2,032 | +€2,032 | |
| Tangible fixed assets | 22/27 | - | €2,032 | +€2,032 | |
| Furniture and vehicles | 24 | - | €2,032 | +€2,032 | |
| Current assets | 29/58 | €52,698 | €107,958 | +€55,260 | +104.9% |
| Amounts receivable within one year | 40/41 | €29,010 | €87,309 | +€58,299 | +201.0% |
| Trade receivables | 40 | €29,010 | €45,296 | +€16,286 | +56.1% |
| Other amounts receivable | 41 | - | €42,013 | +€42,013 | |
| Cash at bank and in hand | 54/58 | €23,332 | €18,828 | -€4,504 | -19.3% |
| Deferred charges and accrued income | 490/1 | €356 | €1,821 | +€1,465 | +411.7% |
| Total equity and liabilities | 10/49 | €52,698 | €109,990 | +€57,292 | +108.7% |
| Equity | 10/15 | €24,965 | €81,863 | +€56,898 | +227.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,965 | €79,863 | +€56,898 | +247.8% |
| Amounts payable | 17/49 | €27,733 | €28,127 | +€394 | +1.4% |
| Amounts payable within one year | 42/48 | €27,733 | €28,127 | +€394 | +1.4% |
| Trade debts | 44 | €1,973 | €1,541 | -€432 | -21.9% |
| Suppliers | 440/4 | €1,973 | €1,541 | -€432 | -21.9% |
| Taxes, remuneration and social security | 45 | €15,708 | €26,586 | +€10,878 | +69.3% |
| Taxes | 450/3 | €15,708 | €26,586 | +€10,878 | +69.3% |
| Other amounts payable | 47/48 | €10,052 | - | -€10,052 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €30 | +€30 | |
| Other operating charges | 640/8 | €126 | €215 | +€89 | +70.6% |
| Gross operating margin | 9900 | €31,450 | €74,186 | +€42,736 | +135.9% |
| Operating profit (loss) | 9901 | €31,324 | €73,941 | +€42,617 | +136.1% |
| Financial income | 75/76B | - | €851 | +€851 | |
| Recurring financial income | 75 | - | €851 | +€851 | |
| Financial charges | 65/66B | €150 | €2,228 | +€2,079 | +1388.2% |
| Recurring financial charges | 65 | €150 | €2,228 | +€2,079 | +1388.2% |
| Profit (loss) for the period before taxes | 9903 | €31,174 | €72,564 | +€41,390 | +132.8% |
| Income taxes | 67/77 | €7,350 | €15,666 | +€8,315 | +113.1% |
| Profit (loss) for the period | 9904 | €23,824 | €56,898 | +€33,074 | +138.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,824 | €56,898 | +€33,074 | +138.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.