SPIRAL CREATIONS: 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.
SPIRAL CREATIONS
Largest movements
- Receivables within one year +€1,135
up €1,135 (+3.2%), from €35,876 to €37,011
of which Other amounts receivable: +€2,563
- Trade debts +€1,243
up €1,243 (+396%), from €314 to €1,556
- Short-term financial debts -€467
down €467 (-12.6%), from €3,712 to €3,245
- Accrued charges and deferred income +€400
up €400 (+103%), from €387 to €787
- Financial income -€224
down €224 (-11.4%), from €1,968 to €1,744
- Other operating charges +€56
up €56 (+8.9%), from €631 to €687
- Financial charges +€17
up €17 (+2.6%), from €671 to €689
- Gross operating margin +€13
up €13 (+3.0%), from -€421 to -€408
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,876 | €37,011 | +€1,135 | +3.2% |
| Current assets | 29/58 | €35,876 | €37,011 | +€1,135 | +3.2% |
| Amounts receivable within one year | 40/41 | €35,876 | €37,011 | +€1,135 | +3.2% |
| Trade receivables | 40 | €3,909 | €2,481 | -€1,428 | -36.5% |
| Other amounts receivable | 41 | €31,967 | €34,530 | +€2,563 | +8.0% |
| Total equity and liabilities | 10/49 | €35,876 | €37,011 | +€1,135 | +3.2% |
| Equity | 10/15 | €31,463 | €31,423 | -€40 | -0.1% |
| Contributions | 10/11 | €12,405 | €12,405 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,198 | €17,158 | -€40 | -0.2% |
| Amounts payable | 17/49 | €4,413 | €5,588 | +€1,175 | +26.6% |
| Amounts payable within one year | 42/48 | €4,026 | €4,801 | +€775 | +19.3% |
| Financial debts | 43 | €3,712 | €3,245 | -€467 | -12.6% |
| Credit institutions | 430/8 | €3,712 | €3,245 | -€467 | -12.6% |
| Trade debts | 44 | €314 | €1,556 | +€1,243 | +396% |
| Suppliers | 440/4 | €314 | €1,556 | +€1,243 | +396% |
| Accrued charges and deferred income | 492/3 | €387 | €787 | +€400 | +103% |
| Other operating charges | 640/8 | €631 | €687 | +€56 | +8.9% |
| Non-recurring operating charges | 66A | €91 | - | -€91 | |
| Gross operating margin | 9900 | -€421 | -€408 | +€13 | +3.0% |
| Operating profit (loss) | 9901 | -€1,143 | -€1,096 | +€47 | +4.1% |
| Financial income | 75/76B | €1,968 | €1,744 | -€224 | -11.4% |
| Recurring financial income | 75 | €1,968 | €1,744 | -€224 | -11.4% |
| Financial charges | 65/66B | €671 | €689 | +€17 | +2.6% |
| Recurring financial charges | 65 | €671 | €689 | +€17 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €154 | -€40 | -€194 | |
| Profit (loss) for the period | 9904 | €154 | -€40 | -€194 | |
| Profit (loss) for the period to be appropriated | 9905 | €154 | -€40 | -€194 |
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 28 October 2026 via checked.be.