SPINWISE: 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.
SPINWISE
Largest movements
- Cash +€13,855
up €13,855 (+132.1%), from €10,488 to €24,342
mainly Net result for the year (+€20,522) and Tax, wage and social debts (+€2,905)
- Receivables within one year +€3,662
up €3,662 (+12.3%), from €29,674 to €33,336
of which Other amounts receivable: +€6,290
- Tangible fixed assets +€2,160
up €2,160 (+297.3%), from €727 to €2,887
of which Plant, machinery and equipment: +€2,323
- Current investments +€825
up €825 (+14.1%), from €5,871 to €6,696
- Reserves +€20,522
up €20,522 (+144.0%), from €14,256 to €34,778
- Trade debts -€3,029
down €3,029 (-43.2%), from €7,020 to €3,990
- Tax, wage and social debts +€2,905
up €2,905 (+28.5%), from €10,205 to €13,109
- Gross operating margin +€9,699
up €9,699 (+49.5%), from €19,590 to €29,289
- Taxes +€2,688
up €2,688 (+65.6%), from €4,096 to €6,784
- Financial charges -€630
down €630 (-38.9%), from €1,621 to €991
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 | €46,759 | €67,261 | +€20,502 | +43.8% |
| Fixed assets | 21/28 | €727 | €2,887 | +€2,160 | +297.3% |
| Tangible fixed assets | 22/27 | €727 | €2,887 | +€2,160 | +297.3% |
| Plant, machinery and equipment | 23 | - | €2,323 | +€2,323 | |
| Furniture and vehicles | 24 | €727 | €564 | -€163 | -22.4% |
| Current assets | 29/58 | €46,032 | €64,374 | +€18,342 | +39.8% |
| Amounts receivable within one year | 40/41 | €29,674 | €33,336 | +€3,662 | +12.3% |
| Trade receivables | 40 | €28,211 | €25,583 | -€2,628 | -9.3% |
| Other amounts receivable | 41 | €1,463 | €7,753 | +€6,290 | +429.9% |
| Current investments | 50/53 | €5,871 | €6,696 | +€825 | +14.1% |
| Cash at bank and in hand | 54/58 | €10,488 | €24,342 | +€13,855 | +132.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €46,759 | €67,261 | +€20,502 | +43.8% |
| Equity | 10/15 | €29,427 | €49,949 | +€20,522 | +69.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €14,256 | €34,778 | +€20,522 | +144.0% |
| Distributable reserves | 133 | €14,256 | €34,778 | +€20,522 | +144.0% |
| Profit (loss) carried forward | 14 | €12,671 | €12,671 | = | 0.0% |
| Amounts payable | 17/49 | €17,332 | €17,312 | -€20 | -0.1% |
| Amounts payable within one year | 42/48 | €17,332 | €17,312 | -€20 | -0.1% |
| Financial debts | 43 | €108 | €212 | +€104 | +96.3% |
| Credit institutions | 430/8 | €108 | €212 | +€104 | +96.3% |
| Trade debts | 44 | €7,020 | €3,990 | -€3,029 | -43.2% |
| Suppliers | 440/4 | €7,020 | €3,990 | -€3,029 | -43.2% |
| Taxes, remuneration and social security | 45 | €10,205 | €13,109 | +€2,905 | +28.5% |
| Taxes | 450/3 | €10,205 | €13,109 | +€2,905 | +28.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €706 | €444 | -€262 | -37.1% |
| Other operating charges | 640/8 | €499 | €576 | +€77 | +15.4% |
| Gross operating margin | 9900 | €19,590 | €29,289 | +€9,699 | +49.5% |
| Operating profit (loss) | 9901 | €18,385 | €28,269 | +€9,884 | +53.8% |
| Financial income | 75/76B | €3 | €29 | +€26 | +775.7% |
| Recurring financial income | 75 | €3 | €29 | +€26 | +775.7% |
| Financial charges | 65/66B | €1,621 | €991 | -€630 | -38.9% |
| Recurring financial charges | 65 | €1,621 | €991 | -€630 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €16,767 | €27,307 | +€10,540 | +62.9% |
| Income taxes | 67/77 | €4,096 | €6,784 | +€2,688 | +65.6% |
| Profit (loss) for the period | 9904 | €12,671 | €20,522 | +€7,852 | +62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,671 | €20,522 | +€7,852 | +62.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.