Spiritus Containers: 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.
Spiritus Containers
Largest movements
- Receivables within one year -€2,789
down €2,789 (-9.1%), from €30,530 to €27,741
of which Other amounts receivable: -€2,789
- Cash -€1,153
no longer reported in 2025 (was €1,153)
mainly Net result for the year (-€2,914) and Other debts (-€1,153)
- Profit (loss) carried forward -€2,914
down €2,914 (-2.3%), from -€128,143 to -€131,057
- Other debts -€1,153
down €1,153 (-1.3%), from €87,136 to €85,983
- Depreciation -€8,018
no longer reported in 2025 (was €8,018)
- Gross operating margin +€147
up €147 (+8.5%), from -€1,742 to -€1,595
- Financial charges +€48
up €48 (+6.4%), from €755 to €804
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 | €31,682 | €27,741 | -€3,942 | -12.4% |
| Current assets | 29/58 | €31,682 | €27,741 | -€3,942 | -12.4% |
| Amounts receivable within one year | 40/41 | €30,530 | €27,741 | -€2,789 | -9.1% |
| Trade receivables | 40 | €2,810 | €2,810 | = | 0.0% |
| Other amounts receivable | 41 | €27,719 | €24,930 | -€2,789 | -10.1% |
| Cash at bank and in hand | 54/58 | €1,153 | - | -€1,153 | |
| Total equity and liabilities | 10/49 | €31,682 | €27,741 | -€3,942 | -12.4% |
| Equity | 10/15 | -€60,455 | -€63,369 | -€2,914 | -4.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €37,689 | €37,689 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €34,689 | €34,689 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,143 | -€131,057 | -€2,914 | -2.3% |
| Amounts payable | 17/49 | €92,137 | €91,109 | -€1,028 | -1.1% |
| Amounts payable within one year | 42/48 | €92,137 | €91,109 | -€1,028 | -1.1% |
| Financial debts | 43 | €4,893 | €5,126 | +€234 | +4.8% |
| Credit institutions | 430/8 | €4,893 | €5,126 | +€234 | +4.8% |
| Trade debts | 44 | €109 | - | -€109 | |
| Suppliers | 440/4 | €109 | - | -€109 | |
| Other amounts payable | 47/48 | €87,136 | €85,983 | -€1,153 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,018 | - | -€8,018 | |
| Other operating charges | 640/8 | €510 | €515 | +€5 | +0.9% |
| Gross operating margin | 9900 | -€1,742 | -€1,595 | +€147 | +8.5% |
| Operating profit (loss) | 9901 | -€10,271 | -€2,110 | +€8,161 | +79.5% |
| Financial charges | 65/66B | €755 | €804 | +€48 | +6.4% |
| Recurring financial charges | 65 | €755 | €804 | +€48 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,026 | -€2,914 | +€8,112 | +73.6% |
| Profit (loss) for the period | 9904 | -€11,026 | -€2,914 | +€8,112 | +73.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,026 | -€2,914 | +€8,112 | +73.6% |
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 28 October 2026 via checked.be.