SPIQE: 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.
SPIQE
Largest movements
- Cash +€23,770
up €23,770 (+208%), from €11,455 to €35,225
mainly Net result for the year (+€15,781) and Depreciation (+€6,668)
- Tangible fixed assets -€6,668
down €6,668 (-24.3%), from €27,484 to €20,816
of which Furniture and vehicles: -€6,242
- Receivables within one year -€3,449
down €3,449 (-22.5%), from €15,307 to €11,858
- Deferred charges and accrued income +€1,233
new in 2025: €1,233
- Receivables after one year -€718
no longer reported in 2025 (was €718)
- Reserves +€15,658
new in 2025: €15,658
- Other debts -€3,912
down €3,912 (-9.2%), from €42,582 to €38,670
- Tax, wage and social debts +€2,128
up €2,128 (+28.4%), from €7,504 to €9,632
- Gross operating margin +€26,395
up €26,395 (+834%), from €3,164 to €29,559
- Taxes +€6,137
up €6,137 (+1,018%), from €603 to €6,739
- Depreciation +€4,320
up €4,320 (+184%), from €2,348 to €6,668
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 | €54,963 | €69,456 | +€14,493 | +26.4% |
| Fixed assets | 21/28 | €27,484 | €21,141 | -€6,343 | -23.1% |
| Tangible fixed assets | 22/27 | €27,484 | €20,816 | -€6,668 | -24.3% |
| Plant, machinery and equipment | 23 | €1,238 | €812 | -€427 | -34.5% |
| Furniture and vehicles | 24 | €26,246 | €20,004 | -€6,242 | -23.8% |
| Financial fixed assets | 28 | - | €325 | +€325 | |
| Current assets | 29/58 | €27,479 | €48,316 | +€20,837 | +75.8% |
| Amounts receivable after more than one year | 29 | €718 | - | -€718 | |
| Other amounts receivable | 291 | €718 | - | -€718 | |
| Amounts receivable within one year | 40/41 | €15,307 | €11,858 | -€3,449 | -22.5% |
| Trade receivables | 40 | €15,307 | €11,858 | -€3,449 | -22.5% |
| Cash at bank and in hand | 54/58 | €11,455 | €35,225 | +€23,770 | +208% |
| Deferred charges and accrued income | 490/1 | - | €1,233 | +€1,233 | |
| Total equity and liabilities | 10/49 | €54,963 | €69,456 | +€14,493 | +26.4% |
| Equity | 10/15 | €4,877 | €20,658 | +€15,781 | +324% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €15,658 | +€15,658 | |
| Distributable reserves | 133 | - | €15,658 | +€15,658 | |
| Profit (loss) carried forward | 14 | -€123 | - | +€123 | |
| Amounts payable | 17/49 | €50,087 | €48,799 | -€1,288 | -2.6% |
| Amounts payable within one year | 42/48 | €50,087 | €48,799 | -€1,288 | -2.6% |
| Trade debts | 44 | - | €497 | +€497 | |
| Suppliers | 440/4 | - | €497 | +€497 | |
| Taxes, remuneration and social security | 45 | €7,504 | €9,632 | +€2,128 | +28.4% |
| Taxes | 450/3 | €7,504 | €9,632 | +€2,128 | +28.4% |
| Other amounts payable | 47/48 | €42,582 | €38,670 | -€3,912 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,348 | €6,668 | +€4,320 | +184% |
| Other operating charges | 640/8 | €322 | €330 | +€8 | +2.5% |
| Gross operating margin | 9900 | €3,164 | €29,559 | +€26,395 | +834% |
| Operating profit (loss) | 9901 | €494 | €22,560 | +€22,066 | +4,466% |
| Financial charges | 65/66B | €15 | €40 | +€25 | +168% |
| Recurring financial charges | 65 | €15 | €40 | +€25 | +168% |
| Profit (loss) for the period before taxes | 9903 | €479 | €22,520 | +€22,041 | +4,601% |
| Income taxes | 67/77 | €603 | €6,739 | +€6,137 | +1,018% |
| Profit (loss) for the period | 9904 | -€123 | €15,781 | +€15,905 | |
| Profit (loss) for the period to be appropriated | 9905 | -€123 | €15,781 | +€15,905 |
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 15 October 2026 via checked.be.