SpinMove: 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.
SpinMove
Largest movements
- Cash +€3,217
up €3,217 (+155.7%), from €2,066 to €5,284
mainly Depreciation (+€4,001) and Receivables within one year (+€2,386)
- Tangible fixed assets -€2,711
down €2,711 (-16.7%), from €16,222 to €13,511
- Receivables within one year -€2,386
no longer reported in 2025 (was €2,386)
- Stocks and contracts -€389
down €389 (-36.3%), from €1,072 to €683
- Other debts -€4,031
down €4,031 (-15.3%), from €26,393 to €22,362
- Profit (loss) carried forward +€1,736
up €1,736 (+7.3%), from -€23,893 to -€22,157
- Tax, wage and social debts +€284
up €284 (+831.5%), from €34 to €318
- Trade debts -€257
down €257 (-38.3%), from €672 to €415
- Financial income -€5,479
down €5,479 (-91.3%), from €6,000 to €521
- Depreciation +€1,696
up €1,696 (+73.6%), from €2,304 to €4,001
- Gross operating margin -€995
down €995 (-13.6%), from €7,316 to €6,320
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 | €21,807 | €19,538 | -€2,268 | -10.4% |
| Fixed assets | 21/28 | €16,283 | €13,572 | -€2,711 | -16.7% |
| Tangible fixed assets | 22/27 | €16,222 | €13,511 | -€2,711 | -16.7% |
| Plant, machinery and equipment | 23 | €16,222 | €13,511 | -€2,711 | -16.7% |
| Financial fixed assets | 28 | €61 | €61 | = | 0.0% |
| Current assets | 29/58 | €5,524 | €5,966 | +€443 | +8.0% |
| Stocks and contracts in progress | 3 | €1,072 | €683 | -€389 | -36.3% |
| Stocks | 30/36 | €1,072 | €683 | -€389 | -36.3% |
| Amounts receivable within one year | 40/41 | €2,386 | - | -€2,386 | |
| Other amounts receivable | 41 | €2,386 | - | -€2,386 | |
| Cash at bank and in hand | 54/58 | €2,066 | €5,284 | +€3,217 | +155.7% |
| Total equity and liabilities | 10/49 | €21,807 | €19,538 | -€2,268 | -10.4% |
| Equity | 10/15 | -€5,293 | -€3,557 | +€1,736 | +32.8% |
| Reserves | 13 | €18,600 | €18,600 | = | 0.0% |
| Distributable reserves | 133 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,893 | -€22,157 | +€1,736 | +7.3% |
| Amounts payable | 17/49 | €27,099 | €23,095 | -€4,004 | -14.8% |
| Amounts payable within one year | 42/48 | €27,099 | €23,095 | -€4,004 | -14.8% |
| Trade debts | 44 | €672 | €415 | -€257 | -38.3% |
| Suppliers | 440/4 | €672 | €415 | -€257 | -38.3% |
| Taxes, remuneration and social security | 45 | €34 | €318 | +€284 | +831.5% |
| Taxes | 450/3 | €34 | €318 | +€284 | +831.5% |
| Other amounts payable | 47/48 | €26,393 | €22,362 | -€4,031 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,304 | €4,001 | +€1,696 | +73.6% |
| Other operating charges | 640/8 | €895 | €923 | +€28 | +3.2% |
| Gross operating margin | 9900 | €7,316 | €6,320 | -€995 | -13.6% |
| Operating profit (loss) | 9901 | €4,116 | €1,396 | -€2,720 | -66.1% |
| Financial income | 75/76B | €6,000 | €521 | -€5,479 | -91.3% |
| Recurring financial income | 75 | €6,000 | €521 | -€5,479 | -91.3% |
| Financial charges | 65/66B | €237 | €181 | -€55 | -23.3% |
| Recurring financial charges | 65 | €237 | €181 | -€55 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €9,880 | €1,736 | -€8,144 | -82.4% |
| Profit (loss) for the period | 9904 | €9,880 | €1,736 | -€8,144 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,880 | €1,736 | -€8,144 | -82.4% |
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 6 October 2026 via checked.be.