SPIRANTHES CONSULTING: 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.
SPIRANTHES CONSULTING
Largest movements
- Cash -€58,639
down €58,639 (-70.3%), from €83,375 to €24,736
mainly Net result for the year (-€53,147) and Investment in fixed assets (net) (-€16,947)
- Tangible fixed assets +€11,430
up €11,430 (+257%), from €4,446 to €15,876
of which Furniture and vehicles: +€12,132
- Reserves -€53,147
down €53,147 (-40.4%), from €131,542 to €78,395
of which Distributable reserves: -€53,147
- Tax, wage and social debts +€8,778
up €8,778 (+653%), from €1,345 to €10,122
of which Taxes: +€6,263
- Debts after one year -€3,424
down €3,424 (-23.2%), from €14,735 to €11,311
- Gross operating margin +€52,406
up €52,406 (+53.9%), from -€97,157 to -€44,751
- Depreciation +€2,502
up €2,502 (+82.9%), from €3,016 to €5,518
- Financial income -€1,315
down €1,315 (-90.5%), from €1,454 to €139
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 | €169,437 | €123,015 | -€46,422 | -27.4% |
| Fixed assets | 21/28 | €4,446 | €15,876 | +€11,430 | +257% |
| Tangible fixed assets | 22/27 | €4,446 | €15,876 | +€11,430 | +257% |
| Plant, machinery and equipment | 23 | €2,254 | €1,551 | -€703 | -31.2% |
| Furniture and vehicles | 24 | €2,192 | €14,324 | +€12,132 | +553% |
| Current assets | 29/58 | €164,991 | €107,139 | -€57,852 | -35.1% |
| Amounts receivable within one year | 40/41 | €32,929 | €34,043 | +€1,113 | +3.4% |
| Trade receivables | 40 | €18,558 | €29,234 | +€10,677 | +57.5% |
| Other amounts receivable | 41 | €14,372 | €4,809 | -€9,563 | -66.5% |
| Current investments | 50/53 | €42,498 | €42,498 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €83,375 | €24,736 | -€58,639 | -70.3% |
| Deferred charges and accrued income | 490/1 | €6,189 | €5,862 | -€326 | -5.3% |
| Total equity and liabilities | 10/49 | €169,437 | €123,015 | -€46,422 | -27.4% |
| Equity | 10/15 | €150,092 | €96,945 | -€53,147 | -35.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €131,542 | €78,395 | -€53,147 | -40.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €129,687 | €76,540 | -€53,147 | -41.0% |
| Amounts payable | 17/49 | €19,345 | €26,069 | +€6,725 | +34.8% |
| Amounts payable after more than one year | 17 | €14,735 | €11,311 | -€3,424 | -23.2% |
| Financial debts | 170/4 | €14,735 | €11,311 | -€3,424 | -23.2% |
| Amounts payable within one year | 42/48 | €4,609 | €14,758 | +€10,149 | +220% |
| Current portion of amounts payable after more than one year | 42 | €3,265 | €3,424 | +€160 | +4.9% |
| Trade debts | 44 | - | €1,212 | +€1,212 | |
| Suppliers | 440/4 | - | €1,212 | +€1,212 | |
| Taxes, remuneration and social security | 45 | €1,345 | €10,122 | +€8,778 | +653% |
| Taxes | 450/3 | €1,345 | €7,608 | +€6,263 | +466% |
| Remuneration and social security | 454/9 | - | €2,514 | +€2,514 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,016 | €5,518 | +€2,502 | +82.9% |
| Other operating charges | 640/8 | €1,164 | €1,214 | +€50 | +4.3% |
| Gross operating margin | 9900 | -€97,157 | -€44,751 | +€52,406 | +53.9% |
| Operating profit (loss) | 9901 | -€101,336 | -€51,483 | +€49,854 | +49.2% |
| Financial income | 75/76B | €1,454 | €139 | -€1,315 | -90.5% |
| Recurring financial income | 75 | €1,454 | €139 | -€1,315 | -90.5% |
| Financial charges | 65/66B | €1,300 | €1,382 | +€82 | +6.3% |
| Recurring financial charges | 65 | €1,300 | €1,382 | +€82 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | -€101,183 | -€52,726 | +€48,457 | +47.9% |
| Income taxes | 67/77 | €435 | €421 | -€14 | -3.2% |
| Profit (loss) for the period | 9904 | -€101,618 | -€53,147 | +€48,471 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€101,618 | -€53,147 | +€48,471 | +47.7% |
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 19 October 2026 via checked.be.