SPIRIKIX: 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.
SPIRIKIX
Largest movements
- Cash -€33
down €33 (-9.2%), from €351 to €319
mainly Net result for the year (-€3,661) and Trade debts (-€1,342)
- Other debts +€4,970
up €4,970 (+5.5%), from €91,166 to €96,137
- Profit (loss) carried forward -€3,661
down €3,661 (-3.7%), from -€99,984 to -€103,645
- Trade debts -€1,342
down €1,342 (-46.0%), from €2,915 to €1,573
- Gross operating margin +€3,840
up €3,840 (+55.6%), from -€6,910 to -€3,070
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 | €351 | €319 | -€33 | -9.2% |
| Current assets | 29/58 | €351 | €319 | -€33 | -9.2% |
| Cash at bank and in hand | 54/58 | €351 | €319 | -€33 | -9.2% |
| Total equity and liabilities | 10/49 | €351 | €319 | -€33 | -9.2% |
| Equity | 10/15 | -€93,730 | -€97,391 | -€3,661 | -3.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54 | €54 | = | 0.0% |
| Non-distributable reserves | 130/1 | €54 | €54 | = | 0.0% |
| Reserves not available under the articles | 1311 | €54 | €54 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,984 | -€103,645 | -€3,661 | -3.7% |
| Amounts payable | 17/49 | €94,082 | €97,710 | +€3,628 | +3.9% |
| Amounts payable within one year | 42/48 | €94,082 | €97,710 | +€3,628 | +3.9% |
| Trade debts | 44 | €2,915 | €1,573 | -€1,342 | -46.0% |
| Suppliers | 440/4 | €2,915 | €1,573 | -€1,342 | -46.0% |
| Other amounts payable | 47/48 | €91,166 | €96,137 | +€4,970 | +5.5% |
| Other operating charges | 640/8 | €472 | €487 | +€15 | +3.2% |
| Gross operating margin | 9900 | -€6,910 | -€3,070 | +€3,840 | +55.6% |
| Operating profit (loss) | 9901 | -€7,382 | -€3,557 | +€3,825 | +51.8% |
| Financial charges | 65/66B | €55 | €103 | +€48 | +87.7% |
| Recurring financial charges | 65 | €55 | €103 | +€48 | +87.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,437 | -€3,661 | +€3,777 | +50.8% |
| Profit (loss) for the period | 9904 | -€7,437 | -€3,661 | +€3,777 | +50.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,437 | -€3,661 | +€3,777 | +50.8% |
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 11 October 2026 via checked.be.