Spirletliège: 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.
What changed
Spirletliège
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€126,023
2024 · -€140,472+€266,496
Equity
€960,472
2024 · €834,449+€126,023
Cash
€374,036
2024 · €267,200+€106,836
Balance sheet total
€14.1m
2024 · €14.3m-€240,616
Largest movements
Assets
- Stocks and contracts -€1.6m
down €1.6m (-19.7%), from €8.3m to €6.6m
- Tangible fixed assets +€1.6m
up €1.6m (+42.4%), from €3.7m to €5.2m
of which Land and buildings: +€1.5m
- Receivables after one year -€341,094
down €341,094 (-100.0%), from €341,094 to €0
Equity and liabilities
- Debts after one year -€572,430
down €572,430 (-12.9%), from €4.5m to €3.9m
of which Other amounts payable: -€287,319
- Tax, wage and social debts +€246,007
up €246,007 (+79.0%), from €311,563 to €557,570
of which Taxes: +€175,238
Income statement
- Turnover -€2.6m
down €2.6m (-8.1%), from €31.9m to €29.3m
- Goods and materials -€2.0m
down €2.0m (-7.1%), from €27.8m to €25.8m
of which Purchases: -€1.5m
- Services and other goods +€330,413
up €330,413 (+14.9%), from €2.2m to €2.5m
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.
Result 2024
-€140,472
Turnover
-€2.6m
Other operating income
-€134,380
Goods and materials
+€2.0m
Services and other goods
-€330,413
Staff costs
-€170,585
Depreciation
-€45,421
Write-downs
-€79,522
Other operating charges
-€32,013
Other operating items
+€1.6m
Financial income
+€568
Financial charges
+€67,842
Taxes
-€5,727
Result 2025
€126,023
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.
From operations
+€2.7m
Investment
-€2.0m
Financing
-€566,473
Cash 2024
€267,200
From operations (derived)
+€2.7m
Net result for the year
+€126,023
Depreciation
+€442,884
Receivables after one year
+€341,094
Stocks and contracts
+€1.6m
Receivables within one year
-€30,378
Deferred charges and accrued income
-€14,334
Trade debts
-€41,670
Tax, wage and social debts
+€246,007
Advances received
-€4,504
Investment (derived)
-€2.0m
Investment in fixed assets (net)
-€2.0m
Current investments
-€20,076
Financing
-€566,473
Debts after one year
-€572,430
Current portion of long-term debt
+€5,957
Cash 2025
€374,036
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,343,522 | €14,102,906 | -€240,616 | -1.7% |
| Fixed assets | 21/28 | €3,672,417 | €5,226,808 | +€1.6m | +42.3% |
| Intangible fixed assets | 21 | €1,060 | €0 | -€1,060 | -100.0% |
| Tangible fixed assets | 22/27 | €3,671,239 | €5,226,691 | +€1.6m | +42.4% |
| Land and buildings | 22 | €3,185,416 | €4,705,949 | +€1.5m | +47.7% |
| Plant, machinery and equipment | 23 | €252,557 | €267,800 | +€15,243 | +6.0% |
| Furniture and vehicles | 24 | €233,266 | €252,941 | +€19,675 | +8.4% |
| Financial fixed assets | 28 | €117 | €117 | = | 0.0% |
| Other financial fixed assets | 284/8 | €117 | €117 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €117 | €117 | = | 0.0% |
| Current assets | 29/58 | €10,671,105 | €8,876,098 | -€1.8m | -16.8% |
| Amounts receivable after more than one year | 29 | €341,094 | €0 | -€341,094 | -100.0% |
| Other amounts receivable | 291 | €341,094 | €0 | -€341,094 | -100.0% |
| Stocks and contracts in progress | 3 | €8,259,118 | €6,633,580 | -€1.6m | -19.7% |
| Stocks | 30/36 | €8,259,118 | €6,633,580 | -€1.6m | -19.7% |
| Goods purchased for resale | 34 | €8,259,118 | €6,633,580 | -€1.6m | -19.7% |
| Amounts receivable within one year | 40/41 | €1,760,068 | €1,790,447 | +€30,378 | +1.7% |
| Trade receivables | 40 | €1,429,355 | €1,787,431 | +€358,076 | +25.1% |
| Other amounts receivable | 41 | €330,713 | €3,015 | -€327,698 | -99.1% |
| Current investments | 50/53 | €4,918 | €24,995 | +€20,076 | +408.2% |
| Other investments | 51/53 | €4,918 | €24,995 | +€20,076 | +408.2% |
| Cash at bank and in hand | 54/58 | €267,200 | €374,036 | +€106,836 | +40.0% |
| Deferred charges and accrued income | 490/1 | €38,707 | €53,041 | +€14,334 | +37.0% |
| Total equity and liabilities | 10/49 | €14,343,522 | €14,102,906 | -€240,616 | -1.7% |
| Equity | 10/15 | €834,449 | €960,472 | +€126,023 | +15.1% |
| Contributions | 10/11 | €287,500 | €287,500 | = | 0.0% |
| Capital | 10 | €287,500 | €287,500 | = | 0.0% |
| Issued capital | 100 | €287,500 | €287,500 | = | 0.0% |
| Reserves | 13 | €359,483 | €359,483 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,750 | €28,750 | = | 0.0% |
| Legal reserve | 130 | €28,750 | €28,750 | = | 0.0% |
| Distributable reserves | 133 | €330,733 | €330,733 | = | 0.0% |
| Profit (loss) carried forward | 14 | €187,466 | €313,489 | +€126,023 | +67.2% |
| Amounts payable | 17/49 | €13,509,073 | €13,142,434 | -€366,639 | -2.7% |
| Amounts payable after more than one year | 17 | €4,453,747 | €3,881,317 | -€572,430 | -12.9% |
| Financial debts | 170/4 | €3,514,386 | €3,229,275 | -€285,110 | -8.1% |
| Credit institutions | 173 | €3,514,386 | €3,229,275 | -€285,110 | -8.1% |
| Other amounts payable | 178/9 | €939,361 | €652,041 | -€287,319 | -30.6% |
| Amounts payable within one year | 42/48 | €9,055,326 | €9,261,117 | +€205,791 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €279,153 | €285,110 | +€5,957 | +2.1% |
| Financial debts | 43 | €2,000,000 | €2,000,000 | = | 0.0% |
| Credit institutions | 430/8 | €2,000,000 | €2,000,000 | = | 0.0% |
| Trade debts | 44 | €6,406,125 | €6,364,455 | -€41,670 | -0.7% |
| Suppliers | 440/4 | €6,406,125 | €6,364,455 | -€41,670 | -0.7% |
| Advances received on contracts in progress | 46 | €57,185 | €52,681 | -€4,504 | -7.9% |
| Taxes, remuneration and social security | 45 | €311,563 | €557,570 | +€246,007 | +79.0% |
| Taxes | 450/3 | €13,366 | €188,604 | +€175,238 | +1311.1% |
| Remuneration and social security | 454/9 | €298,197 | €368,967 | +€70,769 | +23.7% |
| Other amounts payable | 47/48 | €1,300 | €1,300 | = | 0.0% |
| Operating income | 70/76A | €32,898,977 | €31,787,272 | -€1.1m | -3.4% |
| Turnover | 70 | €31,880,767 | €29,290,239 | -€2.6m | -8.1% |
| Other operating income | 74 | €916,289 | €781,909 | -€134,380 | -14.7% |
| Non-recurring operating income | 76A | €101,921 | €1,715,124 | +€1.6m | +1582.8% |
| Operating charges | 60/66A | €32,668,245 | €31,352,727 | -€1.3m | -4.0% |
| Goods for resale, raw materials and consumables | 60 | €27,805,904 | €25,830,788 | -€2.0m | -7.1% |
| Purchases | 600/8 | €25,797,197 | €24,254,982 | -€1.5m | -6.0% |
| Change in stocks: decrease (increase) | 609 | €2,008,706 | €1,575,806 | -€432,901 | -21.6% |
| Services and other goods | 61 | €2,219,586 | €2,549,999 | +€330,413 | +14.9% |
| Remuneration, social security and pensions | 62 | €2,123,923 | €2,294,508 | +€170,585 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €397,463 | €442,884 | +€45,421 | +11.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,799 | €83,321 | +€79,522 | +2093.4% |
| Other operating charges | 640/8 | €117,257 | €149,269 | +€32,013 | +27.3% |
| Non-recurring operating charges | 66A | €314 | €1,958 | +€1,644 | +524.5% |
| Operating profit (loss) | 9901 | €230,732 | €434,545 | +€203,813 | +88.3% |
| Financial income | 75/76B | €2,687 | €3,254 | +€568 | +21.1% |
| Recurring financial income | 75 | €2,687 | €3,254 | +€568 | +21.1% |
| Other financial income | 752/9 | €2,687 | €3,254 | +€568 | +21.1% |
| Financial charges | 65/66B | €368,685 | €300,843 | -€67,842 | -18.4% |
| Recurring financial charges | 65 | €368,685 | €300,843 | -€67,842 | -18.4% |
| Debt charges | 650 | €315,681 | €259,093 | -€56,588 | -17.9% |
| Other financial charges | 652/9 | €53,005 | €41,751 | -€11,254 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | -€135,266 | €136,956 | +€272,223 | |
| Income taxes | 67/77 | €5,206 | €10,933 | +€5,727 | +110.0% |
| Taxes | 670/3 | €5,401 | €10,933 | +€5,533 | +102.4% |
| Tax adjustments and reversals of tax provisions | 77 | €194 | €0 | -€194 | -100.0% |
| Profit (loss) for the period | 9904 | -€140,472 | €126,023 | +€266,496 | |
| Profit (loss) for the period to be appropriated | 9905 | -€140,472 | €126,023 | +€266,496 |
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 8 October 2026 via checked.be.