SPINTA: 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.
SPINTA
Largest movements
- Receivables within one year +€30,100
up €30,100 (+114%), from €26,436 to €56,535
of which Trade receivables: +€30,930
- Cash -€5,424
down €5,424 (-88.8%), from €6,109 to €685
mainly Receivables within one year (-€30,100) and Other debts (-€20,000)
- Reserves +€26,919
up €26,919 (+1,447%), from €1,860 to €28,779
- Other debts -€20,000
down €20,000 (-79.7%), from €25,109 to €5,109
- Profit (loss) carried forward +€13,046
up €13,046, from -€13,046 to €0
- Tax, wage and social debts +€4,240
new in 2025: €4,240
No income-statement line moved by more than 1% of the activity.
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 | €32,544 | €57,220 | +€24,675 | +75.8% |
| Current assets | 29/58 | €32,544 | €57,220 | +€24,675 | +75.8% |
| Amounts receivable within one year | 40/41 | €26,436 | €56,535 | +€30,100 | +114% |
| Trade receivables | 40 | €25,605 | €56,535 | +€30,930 | +121% |
| Other amounts receivable | 41 | €831 | €0 | -€831 | -100% |
| Cash at bank and in hand | 54/58 | €6,109 | €685 | -€5,424 | -88.8% |
| Total equity and liabilities | 10/49 | €32,544 | €57,220 | +€24,675 | +75.8% |
| Equity | 10/15 | €7,414 | €47,379 | +€39,965 | +539% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €28,779 | +€26,919 | +1,447% |
| Distributable reserves | 133 | €1,860 | €28,779 | +€26,919 | +1,447% |
| Profit (loss) carried forward | 14 | -€13,046 | €0 | +€13,046 | |
| Amounts payable | 17/49 | €25,130 | €9,841 | -€15,289 | -60.8% |
| Amounts payable within one year | 42/48 | €25,130 | €9,841 | -€15,289 | -60.8% |
| Trade debts | 44 | €21 | €492 | +€471 | +2,252% |
| Suppliers | 440/4 | €21 | €492 | +€471 | +2,252% |
| Taxes, remuneration and social security | 45 | - | €4,240 | +€4,240 | |
| Taxes | 450/3 | - | €4,240 | +€4,240 | |
| Other amounts payable | 47/48 | €25,109 | €5,109 | -€20,000 | -79.7% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | €40,422 | €40,539 | +€117 | +0.3% |
| Operating profit (loss) | 9901 | €40,304 | €40,019 | -€285 | -0.7% |
| Financial charges | 65/66B | €44 | €55 | +€11 | +25.5% |
| Recurring financial charges | 65 | €44 | €55 | +€11 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €40,261 | €39,965 | -€296 | -0.7% |
| Profit (loss) for the period | 9904 | €40,261 | €39,965 | -€296 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,261 | €39,965 | -€296 | -0.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.