Spiras: what changed
Two fiscal 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.
Spiras
Largest movements
- Cash -€2,199
down €2,199 (-53.6%), from €4,098 to €1,900
mainly Other debts (-€11,240) and Short-term financial debts (-€249)
- Tangible fixed assets -€479
down €479 (-71.3%), from €673 to €193
- Deferred charges and accrued income -€444
down €444 (-95.6%), from €464 to €20
- Receivables within one year -€224
down €224 (-15.9%), from €1,414 to €1,190
of which Trade receivables: -€229
- Other debts -€11,240
down €11,240 (-61.7%), from €18,208 to €6,968
- Profit (loss) carried forward +€5,999
up €5,999 (+34.3%), from -€17,489 to -€11,490
- Tax, wage and social debts +€1,610
up €1,610 (+141.8%), from €1,135 to €2,745
- Trade debts +€533
up €533 (+6263.3%), from €9 to €542
- Short-term financial debts -€249
down €249 (-31.6%), from €786 to €537
- Taxes +€2,079
up €2,079, from €0 to €2,079
- Gross operating margin -€1,660
down €1,660 (-15.2%), from €10,956 to €9,295
- Financial charges +€232
up €232 (+219.1%), from €106 to €338
- Other operating charges +€190
up €190 (+90.9%), from €209 to €400
- Financial income -€143
down €143 (-100.0%), from €143 to €0
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.
Cash bridge derived
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 | €6,649 | €3,303 | -€3,346 | -50.3% |
| Fixed assets | 21/28 | €673 | €193 | -€479 | -71.3% |
| Tangible fixed assets | 22/27 | €673 | €193 | -€479 | -71.3% |
| Plant, machinery and equipment | 23 | €673 | €193 | -€479 | -71.3% |
| Current assets | 29/58 | €5,977 | €3,110 | -€2,867 | -48.0% |
| Amounts receivable within one year | 40/41 | €1,414 | €1,190 | -€224 | -15.9% |
| Trade receivables | 40 | €1,318 | €1,089 | -€229 | -17.4% |
| Other amounts receivable | 41 | €96 | €101 | +€4 | +4.6% |
| Cash at bank and in hand | 54/58 | €4,098 | €1,900 | -€2,199 | -53.6% |
| Deferred charges and accrued income | 490/1 | €464 | €20 | -€444 | -95.6% |
| Total equity and liabilities | 10/49 | €6,649 | €3,303 | -€3,346 | -50.3% |
| Equity | 10/15 | -€13,489 | -€7,490 | +€5,999 | +44.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,489 | -€11,490 | +€5,999 | +34.3% |
| Amounts payable | 17/49 | €20,138 | €10,793 | -€9,345 | -46.4% |
| Amounts payable within one year | 42/48 | €20,138 | €10,793 | -€9,345 | -46.4% |
| Financial debts | 43 | €786 | €537 | -€249 | -31.6% |
| Credit institutions | 430/8 | €786 | €537 | -€249 | -31.6% |
| Trade debts | 44 | €9 | €542 | +€533 | +6263.3% |
| Suppliers | 440/4 | €9 | €542 | +€533 | +6263.3% |
| Taxes, remuneration and social security | 45 | €1,135 | €2,745 | +€1,610 | +141.8% |
| Taxes | 450/3 | €1,135 | €2,745 | +€1,610 | +141.8% |
| Other amounts payable | 47/48 | €18,208 | €6,968 | -€11,240 | -61.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €479 | €479 | -€0 | 0.0% |
| Other operating charges | 640/8 | €209 | €400 | +€190 | +90.9% |
| Non-recurring operating charges | 66A | €604 | €0 | -€604 | -100.0% |
| Gross operating margin | 9900 | €10,956 | €9,295 | -€1,660 | -15.2% |
| Operating profit (loss) | 9901 | €9,663 | €8,416 | -€1,246 | -12.9% |
| Financial income | 75/76B | €143 | €0 | -€143 | -100.0% |
| Recurring financial income | 75 | €143 | €0 | -€143 | -100.0% |
| Financial charges | 65/66B | €106 | €338 | +€232 | +219.1% |
| Recurring financial charges | 65 | €106 | €338 | +€232 | +219.1% |
| Profit (loss) for the period before taxes | 9903 | €9,699 | €8,078 | -€1,621 | -16.7% |
| Income taxes | 67/77 | €0 | €2,079 | +€2,079 | |
| Profit (loss) for the period | 9904 | €9,699 | €5,999 | -€3,700 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,699 | €5,999 | -€3,700 | -38.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.