Spiribel: 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.
Spiribel
Largest movements
- Stocks and contracts +€90,758
up €90,758 (+72.5%), from €125,269 to €216,027
- Receivables within one year -€5,976
down €5,976 (-23.2%), from €25,805 to €19,829
- Cash +€4,593
up €4,593 (+895.0%), from €513 to €5,106
mainly Net result for the year (+€50,089) and Trade debts (+€23,808)
- Profit (loss) carried forward +€50,089
up €50,089 (+79.9%), from €62,676 to €112,765
- Trade debts +€23,808
up €23,808 (+48.9%), from €48,721 to €72,528
- Tax, wage and social debts +€10,977
up €10,977 (+50.1%), from €21,892 to €32,868
- Other debts +€2,500
up €2,500 (+14.7%), from €17,000 to €19,500
- Gross operating margin +€30,337
up €30,337 (+86.2%), from €35,213 to €65,550
- Taxes +€6,721
up €6,721 (+100.4%), from €6,696 to €13,417
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 | €159,288 | €246,661 | +€87,374 | +54.9% |
| Fixed assets | 21/28 | €6,916 | €5,700 | -€1,216 | -17.6% |
| Tangible fixed assets | 22/27 | €1,216 | - | -€1,216 | |
| Furniture and vehicles | 24 | €1,216 | - | -€1,216 | |
| Financial fixed assets | 28 | €5,700 | €5,700 | = | 0.0% |
| Current assets | 29/58 | €152,372 | €240,961 | +€88,589 | +58.1% |
| Stocks and contracts in progress | 3 | €125,269 | €216,027 | +€90,758 | +72.5% |
| Stocks | 30/36 | €125,269 | €216,027 | +€90,758 | +72.5% |
| Amounts receivable within one year | 40/41 | €25,805 | €19,829 | -€5,976 | -23.2% |
| Trade receivables | 40 | €25,805 | €19,829 | -€5,976 | -23.2% |
| Cash at bank and in hand | 54/58 | €513 | €5,106 | +€4,593 | +895.0% |
| Deferred charges and accrued income | 490/1 | €785 | - | -€785 | |
| Total equity and liabilities | 10/49 | €159,288 | €246,661 | +€87,374 | +54.9% |
| Equity | 10/15 | €71,676 | €121,765 | +€50,089 | +69.9% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,676 | €112,765 | +€50,089 | +79.9% |
| Amounts payable | 17/49 | €87,612 | €124,897 | +€37,285 | +42.6% |
| Amounts payable within one year | 42/48 | €87,612 | €124,897 | +€37,285 | +42.6% |
| Trade debts | 44 | €48,721 | €72,528 | +€23,808 | +48.9% |
| Suppliers | 440/4 | €48,721 | €72,528 | +€23,808 | +48.9% |
| Taxes, remuneration and social security | 45 | €21,892 | €32,868 | +€10,977 | +50.1% |
| Taxes | 450/3 | €21,892 | €32,868 | +€10,977 | +50.1% |
| Other amounts payable | 47/48 | €17,000 | €19,500 | +€2,500 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,250 | €1,216 | -€34 | -2.7% |
| Other operating charges | 640/8 | €437 | €773 | +€336 | +77.0% |
| Gross operating margin | 9900 | €35,213 | €65,550 | +€30,337 | +86.2% |
| Operating profit (loss) | 9901 | €33,526 | €63,561 | +€30,035 | +89.6% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €71 | €60 | -€11 | -15.4% |
| Recurring financial charges | 65 | €71 | €60 | -€11 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €33,455 | €63,506 | +€30,051 | +89.8% |
| Income taxes | 67/77 | €6,696 | €13,417 | +€6,721 | +100.4% |
| Profit (loss) for the period | 9904 | €26,759 | €50,089 | +€23,330 | +87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,759 | €50,089 | +€23,330 | +87.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.