SPIRITEA: 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.
SPIRITEA
Largest movements
- Receivables within one year +€3.8m
up €3.8m (+120.0%), from €3.1m to €6.9m
- Current portion of long-term debt +€3.7m
up €3.7m (+121.0%), from €3.0m to €6.7m
- Financial income +€75,632
up €75,632 (+31.3%), from €242,006 to €317,638
- Taxes +€17,089
up €17,089 (+965.4%), from €1,770 to €18,859
- Financial charges +€6,302
up €6,302 (+2.9%), from €218,473 to €224,775
- Gross operating margin +€812
up €812 (+18.7%), from -€4,342 to -€3,530
- Other operating charges -€469
down €469 (-32.0%), from €1,468 to €998
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 | €8,791,384 | €12,539,321 | +€3.7m | +42.6% |
| Current assets | 29/58 | €8,791,384 | €12,539,321 | +€3.7m | +42.6% |
| Stocks and contracts in progress | 3 | €5,637,254 | €5,642,973 | +€5,719 | +0.1% |
| Stocks | 30/36 | €5,637,254 | €5,642,973 | +€5,719 | +0.1% |
| Amounts receivable within one year | 40/41 | €3,133,255 | €6,893,856 | +€3.8m | +120.0% |
| Other amounts receivable | 41 | €3,133,255 | €6,893,856 | +€3.8m | +120.0% |
| Cash at bank and in hand | 54/58 | €7,310 | €2,492 | -€4,819 | -65.9% |
| Deferred charges and accrued income | 490/1 | €13,564 | €0 | -€13,564 | -100.0% |
| Total equity and liabilities | 10/49 | €8,791,384 | €12,539,321 | +€3.7m | +42.6% |
| Equity | 10/15 | €5,706,580 | €5,776,056 | +€69,475 | +1.2% |
| Contributions | 10/11 | €5,700,000 | €5,700,000 | = | 0.0% |
| Capital | 10 | €5,700,000 | €5,700,000 | = | 0.0% |
| Issued capital | 100 | €5,700,000 | €5,700,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,580 | €76,056 | +€69,475 | +1055.8% |
| Amounts payable | 17/49 | €3,084,803 | €6,763,266 | +€3.7m | +119.2% |
| Amounts payable within one year | 42/48 | €3,072,076 | €6,725,445 | +€3.7m | +118.9% |
| Current portion of amounts payable after more than one year | 42 | €3,020,000 | €6,675,000 | +€3.7m | +121.0% |
| Trade debts | 44 | €5,703 | €815 | -€4,888 | -85.7% |
| Suppliers | 440/4 | €5,703 | €815 | -€4,888 | -85.7% |
| Taxes, remuneration and social security | 45 | €1,770 | €20,630 | +€18,859 | +1065.4% |
| Taxes | 450/3 | €1,770 | €20,630 | +€18,859 | +1065.4% |
| Other amounts payable | 47/48 | €44,602 | €29,000 | -€15,602 | -35.0% |
| Accrued charges and deferred income | 492/3 | €12,727 | €37,821 | +€25,094 | +197.2% |
| Other operating charges | 640/8 | €1,468 | €998 | -€469 | -32.0% |
| Gross operating margin | 9900 | -€4,342 | -€3,530 | +€812 | +18.7% |
| Operating profit (loss) | 9901 | -€5,810 | -€4,529 | +€1,281 | +22.0% |
| Financial income | 75/76B | €242,006 | €317,638 | +€75,632 | +31.3% |
| Recurring financial income | 75 | €242,006 | €317,638 | +€75,632 | +31.3% |
| Financial charges | 65/66B | €218,473 | €224,775 | +€6,302 | +2.9% |
| Recurring financial charges | 65 | €218,473 | €224,775 | +€6,302 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €17,724 | €88,335 | +€70,611 | +398.4% |
| Income taxes | 67/77 | €1,770 | €18,859 | +€17,089 | +965.4% |
| Profit (loss) for the period | 9904 | €15,954 | €69,475 | +€53,522 | +335.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,954 | €69,475 | +€53,522 | +335.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.