SPIRIT HITEC: what changed
SPIRIT HITEC
Largest movements
- Tangible fixed assets -€6,721
down €6,721 (-16.4%), from €41,034 to €34,313
- Receivables within one year +€2,628
up €2,628 (+2.4%), from €108,300 to €110,928
of which Other amounts receivable: +€12,380
- Deferred charges and accrued income +€2,427
up €2,427 (+65.8%), from €3,687 to €6,114
- Reserves +€15,000
up €15,000 (+51.1%), from €29,360 to €44,360
of which Distributable reserves: +€15,000
- Tax, wage and social debts -€7,626
down €7,626 (-26.9%), from €28,330 to €20,704
of which Taxes: -€9,383
- Debts after one year -€6,856
down €6,856 (-100%), from €6,856 to €0
- Short-term financial debts -€2,626
down €2,626 (-81.2%), from €3,234 to €608
- Staff costs +€6,256
up €6,256 (+143%), from €4,379 to €10,635
- Gross operating margin -€6,169
down €6,169 (-9.2%), from €67,132 to €60,963
- Depreciation +€3,081
up €3,081 (+23.6%), from €13,068 to €16,148
- Taxes -€2,304
down €2,304 (-16.3%), from €14,103 to €11,799
- Financial charges +€1,658
up €1,658 (+38.0%), from €4,365 to €6,023
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,471 | €151,805 | -€1,665 | -1.1% |
| Fixed assets | 21/28 | €41,484 | €34,763 | -€6,721 | -16.2% |
| Tangible fixed assets | 22/27 | €41,034 | €34,313 | -€6,721 | -16.4% |
| Plant, machinery and equipment | 23 | €41,034 | €34,313 | -€6,721 | -16.4% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €111,986 | €117,042 | +€5,056 | +4.5% |
| Amounts receivable within one year | 40/41 | €108,300 | €110,928 | +€2,628 | +2.4% |
| Trade receivables | 40 | €26,671 | €16,919 | -€9,751 | -36.6% |
| Other amounts receivable | 41 | €81,629 | €94,009 | +€12,380 | +15.2% |
| Deferred charges and accrued income | 490/1 | €3,687 | €6,114 | +€2,427 | +65.8% |
| Total equity and liabilities | 10/49 | €153,471 | €151,805 | -€1,665 | -1.1% |
| Equity | 10/15 | €72,033 | €87,820 | +€15,787 | +21.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €29,360 | €44,360 | +€15,000 | +51.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €27,500 | €42,500 | +€15,000 | +54.5% |
| Profit (loss) carried forward | 14 | €24,073 | €24,860 | +€787 | +3.3% |
| Amounts payable | 17/49 | €81,438 | €63,986 | -€17,452 | -21.4% |
| Amounts payable after more than one year | 17 | €6,856 | €0 | -€6,856 | -100% |
| Financial debts | 170/4 | €6,856 | €0 | -€6,856 | -100% |
| Amounts payable within one year | 42/48 | €74,300 | €63,986 | -€10,315 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €7,788 | €6,856 | -€932 | -12.0% |
| Financial debts | 43 | €3,234 | €608 | -€2,626 | -81.2% |
| Credit institutions | 430/8 | €3,234 | €608 | -€2,626 | -81.2% |
| Trade debts | 44 | €34,948 | €35,818 | +€869 | +2.5% |
| Suppliers | 440/4 | €34,948 | €35,818 | +€869 | +2.5% |
| Taxes, remuneration and social security | 45 | €28,330 | €20,704 | -€7,626 | -26.9% |
| Taxes | 450/3 | €27,542 | €18,158 | -€9,383 | -34.1% |
| Remuneration and social security | 454/9 | €789 | €2,546 | +€1,757 | +223% |
| Accrued charges and deferred income | 492/3 | €282 | €0 | -€282 | -100% |
| Remuneration, social security and pensions | 62 | €4,379 | €10,635 | +€6,256 | +143% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,068 | €16,148 | +€3,081 | +23.6% |
| Other operating charges | 640/8 | €150 | €569 | +€419 | +280% |
| Gross operating margin | 9900 | €67,132 | €60,963 | -€6,169 | -9.2% |
| Operating profit (loss) | 9901 | €49,535 | €33,610 | -€15,925 | -32.1% |
| Financial charges | 65/66B | €4,365 | €6,023 | +€1,658 | +38.0% |
| Recurring financial charges | 65 | €4,365 | €6,023 | +€1,658 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | €45,170 | €27,586 | -€17,584 | -38.9% |
| Income taxes | 67/77 | €14,103 | €11,799 | -€2,304 | -16.3% |
| Profit (loss) for the period | 9904 | €31,067 | €15,787 | -€15,280 | -49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,067 | €15,787 | -€15,280 | -49.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.