Spirit.lab: 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.
Spirit.lab
Largest movements
- Cash +€58,478
up €58,478 (+381%), from €15,333 to €73,811
mainly Net result for the year (+€81,541) and Tax, wage and social debts (+€13,784)
- Receivables within one year +€3,386
up €3,386 (+16.8%), from €20,168 to €23,554
- Reserves +€53,894
up €53,894 (+1,133%), from €4,759 to €58,653
- Tax, wage and social debts +€13,784
up €13,784 (+65.5%), from €21,036 to €34,820
of which Taxes: +€11,334
- Trade debts -€6,022
down €6,022 (-82.8%), from €7,270 to €1,249
- Gross operating margin +€69,097
up €69,097 (+182%), from €37,952 to €107,050
- Taxes +€14,619
up €14,619 (+190%), from €7,679 to €22,298
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.
Derived cash bridge
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 | €35,500 | €97,893 | +€62,392 | +176% |
| Current assets | 29/58 | €35,500 | €97,893 | +€62,392 | +176% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €20,168 | €23,554 | +€3,386 | +16.8% |
| Trade receivables | 40 | €20,168 | €23,554 | +€3,386 | +16.8% |
| Cash at bank and in hand | 54/58 | €15,333 | €73,811 | +€58,478 | +381% |
| Deferred charges and accrued income | 490/1 | - | €528 | +€528 | |
| Total equity and liabilities | 10/49 | €35,500 | €97,893 | +€62,392 | +176% |
| Equity | 10/15 | €6,759 | €60,653 | +€53,894 | +797% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €4,759 | €58,653 | +€53,894 | +1,133% |
| Distributable reserves | 133 | €4,759 | €58,653 | +€53,894 | +1,133% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,742 | €37,240 | +€8,498 | +29.6% |
| Amounts payable within one year | 42/48 | €28,742 | €37,240 | +€8,498 | +29.6% |
| Trade debts | 44 | €7,270 | €1,249 | -€6,022 | -82.8% |
| Suppliers | 440/4 | €7,270 | €1,249 | -€6,022 | -82.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €21,036 | €34,820 | +€13,784 | +65.5% |
| Taxes | 450/3 | €21,036 | €32,370 | +€11,334 | +53.9% |
| Remuneration and social security | 454/9 | - | €2,450 | +€2,450 | |
| Other amounts payable | 47/48 | €436 | €1,172 | +€736 | +169% |
| Other operating charges | 640/8 | €1,444 | €1,156 | -€288 | -19.9% |
| Gross operating margin | 9900 | €37,952 | €107,050 | +€69,097 | +182% |
| Operating profit (loss) | 9901 | €36,508 | €105,894 | +€69,386 | +190% |
| Financial income | 75/76B | €14 | €0 | -€14 | -100% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -100% |
| Financial charges | 65/66B | €2,539 | €2,054 | -€485 | -19.1% |
| Recurring financial charges | 65 | €2,539 | €2,054 | -€485 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €33,983 | €103,840 | +€69,857 | +206% |
| Income taxes | 67/77 | €7,679 | €22,298 | +€14,619 | +190% |
| Profit (loss) for the period | 9904 | €26,304 | €81,541 | +€55,238 | +210% |
| Profit (loss) for the period to be appropriated | 9905 | €26,304 | €81,541 | +€55,238 | +210% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.