SpiraLink: 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.
SpiraLink
Largest movements
- Deferred charges and accrued income +€16,240
new in 2025: €16,240
- Intangible fixed assets +€2,190
new in 2025: €2,190
- Receivables within one year -€1,406
down €1,406 (-27.9%), from €5,037 to €3,631
- Other debts +€38,499
up €38,499 (+367%), from €10,503 to €49,002
- Profit (loss) carried forward -€20,451
down €20,451 (-100%), from -€20,383 to -€40,833
- Tax, wage and social debts -€1,322
no longer reported in 2025 (was €1,322)
- Trade debts +€493
up €493 (+18.4%), from €2,681 to €3,174
- Gross operating margin -€12,292
down €12,292 (-198%), from -€6,220 to -€18,512
- Other operating charges +€360
up €360 (+256%), from €141 to €500
- Taxes -€279
down €279 (-82.1%), from €340 to €61
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 | €7,223 | €24,443 | +€17,220 | +238% |
| Fixed assets | 21/28 | €1,934 | €4,085 | +€2,151 | +111% |
| Intangible fixed assets | 21 | - | €2,190 | +€2,190 | |
| Tangible fixed assets | 22/27 | €1,749 | €1,710 | -€39 | -2.3% |
| Plant, machinery and equipment | 23 | €725 | €461 | -€265 | -36.5% |
| Furniture and vehicles | 24 | €1,024 | €1,249 | +€225 | +22.0% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €5,289 | €20,358 | +€15,069 | +285% |
| Amounts receivable within one year | 40/41 | €5,037 | €3,631 | -€1,406 | -27.9% |
| Other amounts receivable | 41 | €5,037 | €3,631 | -€1,406 | -27.9% |
| Cash at bank and in hand | 54/58 | €252 | €487 | +€235 | +93.5% |
| Deferred charges and accrued income | 490/1 | - | €16,240 | +€16,240 | |
| Total equity and liabilities | 10/49 | €7,223 | €24,443 | +€17,220 | +238% |
| Equity | 10/15 | -€7,283 | -€27,733 | -€20,451 | -281% |
| Contributions | 10/11 | €10,100 | €10,100 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,383 | -€40,833 | -€20,451 | -100% |
| Amounts payable | 17/49 | €14,506 | €52,177 | +€37,671 | +260% |
| Amounts payable within one year | 42/48 | €14,506 | €52,177 | +€37,671 | +260% |
| Trade debts | 44 | €2,681 | €3,174 | +€493 | +18.4% |
| Suppliers | 440/4 | €2,681 | €3,174 | +€493 | +18.4% |
| Taxes, remuneration and social security | 45 | €1,322 | - | -€1,322 | |
| Taxes | 450/3 | €1,322 | - | -€1,322 | |
| Other amounts payable | 47/48 | €10,503 | €49,002 | +€38,499 | +367% |
| Non-recurring operating income | 76A | €5,204 | - | -€5,204 | |
| Remuneration, social security and pensions | 62 | €55 | - | -€55 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €733 | €631 | -€103 | -14.0% |
| Other operating charges | 640/8 | €141 | €500 | +€360 | +256% |
| Non-recurring operating charges | 66A | €6,977 | - | -€6,977 | |
| Gross operating margin | 9900 | -€6,220 | -€18,512 | -€12,292 | -198% |
| Operating profit (loss) | 9901 | -€14,126 | -€19,643 | -€5,517 | -39.1% |
| Financial income | 75/76B | €15 | €48 | +€33 | +213% |
| Recurring financial income | 75 | €15 | €48 | +€33 | +213% |
| Financial charges | 65/66B | €795 | €795 | +€0 | 0.0% |
| Recurring financial charges | 65 | €795 | €795 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,906 | -€20,390 | -€5,484 | -36.8% |
| Income taxes | 67/77 | €340 | €61 | -€279 | -82.1% |
| Profit (loss) for the period | 9904 | -€15,245 | -€20,451 | -€5,205 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,245 | -€20,451 | -€5,205 | -34.1% |
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 25 October 2026 via checked.be.