Spioen: 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.
Spioen
Largest movements
- Cash +€14,225
up €14,225 (+115%), from €12,374 to €26,599
mainly Other debts (+€9,985) and Depreciation (+€6,523)
- Tangible fixed assets -€6,523
down €6,523 (-9.3%), from €70,276 to €63,753
of which Land and buildings: -€6,074
- Receivables within one year -€4,712
down €4,712 (-100%), from €4,712 to €0
of which Trade receivables: -€3,649
- Other debts +€9,985
up €9,985 (+19.7%), from €50,664 to €60,650
- Debts after one year -€5,919
down €5,919 (-10.6%), from €55,957 to €50,037
- Gross operating margin +€3,796
up €3,796 (+61.7%), from €6,154 to €9,950
- Taxes +€201
up €201, from €0 to €201
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 | €141,862 | €144,852 | +€2,990 | +2.1% |
| Fixed assets | 21/28 | €70,276 | €63,753 | -€6,523 | -9.3% |
| Tangible fixed assets | 22/27 | €70,276 | €63,753 | -€6,523 | -9.3% |
| Land and buildings | 22 | €69,150 | €63,076 | -€6,074 | -8.8% |
| Furniture and vehicles | 24 | €1,126 | €677 | -€449 | -39.9% |
| Current assets | 29/58 | €71,585 | €81,099 | +€9,514 | +13.3% |
| Amounts receivable after more than one year | 29 | €47,000 | €47,000 | = | 0.0% |
| Other amounts receivable | 291 | €47,000 | €47,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,712 | €0 | -€4,712 | -100% |
| Trade receivables | 40 | €3,649 | €0 | -€3,649 | -100% |
| Other amounts receivable | 41 | €1,063 | €0 | -€1,063 | -100% |
| Current investments | 50/53 | €7,500 | €7,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,374 | €26,599 | +€14,225 | +115% |
| Total equity and liabilities | 10/49 | €141,862 | €144,852 | +€2,990 | +2.1% |
| Equity | 10/15 | €22,406 | €22,854 | +€447 | +2.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €13,227 | €13,227 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €11,227 | €11,227 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,221 | -€2,773 | +€447 | +13.9% |
| Amounts payable | 17/49 | €119,456 | €121,998 | +€2,543 | +2.1% |
| Amounts payable after more than one year | 17 | €55,957 | €50,037 | -€5,919 | -10.6% |
| Financial debts | 170/4 | €55,957 | €50,037 | -€5,919 | -10.6% |
| Amounts payable within one year | 42/48 | €63,499 | €71,961 | +€8,462 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €6,493 | €6,564 | +€72 | +1.1% |
| Trade debts | 44 | €2,022 | €1,017 | -€1,005 | -49.7% |
| Suppliers | 440/4 | €2,022 | €1,017 | -€1,005 | -49.7% |
| Taxes, remuneration and social security | 45 | €4,320 | €3,730 | -€589 | -13.6% |
| Taxes | 450/3 | €4,320 | €3,730 | -€589 | -13.6% |
| Other amounts payable | 47/48 | €50,664 | €60,650 | +€9,985 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,523 | €6,523 | = | 0.0% |
| Other operating charges | 640/8 | €2,076 | €2,020 | -€55 | -2.7% |
| Gross operating margin | 9900 | €6,154 | €9,950 | +€3,796 | +61.7% |
| Operating profit (loss) | 9901 | -€2,445 | €1,406 | +€3,851 | |
| Financial income | 75/76B | €141 | €128 | -€12 | -8.8% |
| Recurring financial income | 75 | €141 | €128 | -€12 | -8.8% |
| Financial charges | 65/66B | €917 | €886 | -€31 | -3.4% |
| Recurring financial charges | 65 | €917 | €886 | -€31 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,221 | €649 | +€3,869 | |
| Income taxes | 67/77 | €0 | €201 | +€201 | |
| Profit (loss) for the period | 9904 | -€3,221 | €447 | +€3,668 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,221 | €447 | +€3,668 |
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 14 October 2026 via checked.be.