Spiri: 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.
Spiri
Largest movements
- Receivables within one year -€7,311
down €7,311 (-9.3%), from €78,652 to €71,341
- Cash +€3,094
up €3,094 (+506.4%), from €611 to €3,705
mainly Receivables within one year (+€7,311) and Net result for the year (+€4,687)
- Current portion of long-term debt -€5,382
no longer reported in 2024 (was €5,382)
- Trade debts -€5,349
down €5,349 (-65.2%), from €8,209 to €2,859
- Reserves +€4,500
up €4,500 (+128.6%), from €3,500 to €8,000
- Tax, wage and social debts +€985
up €985 (+8.5%), from €11,546 to €12,531
- Purchases and services -€19,260
down €19,260 (-16.7%), from €115,361 to €96,101
- Turnover -€18,678
down €18,678 (-14.9%), from €125,187 to €106,509
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,940 | €84,881 | -€5,059 | -5.6% |
| Fixed assets | 21/28 | €6,391 | €5,549 | -€841 | -13.2% |
| Intangible fixed assets | 21 | €2,249 | €1,799 | -€450 | -20.0% |
| Tangible fixed assets | 22/27 | €392 | - | -€392 | |
| Plant, machinery and equipment | 23 | €392 | - | -€392 | |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €83,549 | €79,332 | -€4,217 | -5.0% |
| Stocks and contracts in progress | 3 | €3,531 | €3,531 | = | 0.0% |
| Stocks | 30/36 | €3,531 | €3,531 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €78,652 | €71,341 | -€7,311 | -9.3% |
| Other amounts receivable | 41 | €78,652 | €71,341 | -€7,311 | -9.3% |
| Cash at bank and in hand | 54/58 | €611 | €3,705 | +€3,094 | +506.4% |
| Deferred charges and accrued income | 490/1 | €755 | €755 | = | 0.0% |
| Total equity and liabilities | 10/49 | €89,940 | €84,881 | -€5,059 | -5.6% |
| Equity | 10/15 | €64,804 | €69,491 | +€4,687 | +7.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €3,500 | €8,000 | +€4,500 | +128.6% |
| Distributable reserves | 133 | €3,500 | €8,000 | +€4,500 | +128.6% |
| Profit (loss) carried forward | 14 | €55,104 | €55,291 | +€187 | +0.3% |
| Amounts payable | 17/49 | €25,136 | €15,390 | -€9,745 | -38.8% |
| Amounts payable within one year | 42/48 | €25,136 | €15,390 | -€9,745 | -38.8% |
| Current portion of amounts payable after more than one year | 42 | €5,382 | - | -€5,382 | |
| Trade debts | 44 | €8,209 | €2,859 | -€5,349 | -65.2% |
| Suppliers | 440/4 | €8,209 | €2,859 | -€5,349 | -65.2% |
| Taxes, remuneration and social security | 45 | €11,546 | €12,531 | +€985 | +8.5% |
| Taxes | 450/3 | €11,546 | €12,531 | +€985 | +8.5% |
| Turnover | 70 | €125,187 | €106,509 | -€18,678 | -14.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €115,361 | €96,101 | -€19,260 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,224 | €841 | -€383 | -31.3% |
| Other operating charges | 640/8 | €616 | €1,062 | +€446 | +72.4% |
| Gross operating margin | 9900 | €9,826 | €10,408 | +€582 | +5.9% |
| Operating profit (loss) | 9901 | €7,986 | €8,504 | +€518 | +6.5% |
| Financial charges | 65/66B | €2,714 | €1,655 | -€1,059 | -39.0% |
| Recurring financial charges | 65 | €2,714 | €1,655 | -€1,059 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €5,271 | €6,849 | +€1,578 | +29.9% |
| Income taxes | 67/77 | €1,705 | €2,162 | +€457 | +26.8% |
| Profit (loss) for the period | 9904 | €3,566 | €4,687 | +€1,121 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,566 | €4,687 | +€1,121 | +31.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.