SPIRYIT: 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.
SPIRYIT
Largest movements
- Cash -€7,832
down €7,832 (-27.9%), from €28,112 to €20,279
mainly Net result for the year (-€14,047) and Accrued charges and deferred income (-€4,993)
- Tangible fixed assets -€2,015
down €2,015 (-37.8%), from €5,335 to €3,320
- Current investments +€2,000
up €2,000 (+20.0%), from €10,000 to €12,000
- Receivables within one year +€545
up €545 (+5.9%), from €9,280 to €9,825
- Profit (loss) carried forward -€14,047
down €14,047 (-41.5%), from €33,875 to €19,829
- Trade debts +€8,961
up €8,961 (+25748.7%), from €35 to €8,995
- Accrued charges and deferred income -€4,993
no longer reported in 2025 (was €4,993)
- Other debts +€4,830
new in 2025: €4,830
- Tax, wage and social debts -€2,545
down €2,545 (-20.7%), from €12,315 to €9,770
- Gross operating margin -€58,013
down €58,013, from €46,158 to -€11,855
- Taxes -€9,125
down €9,125, from €9,125 to -€0
- Depreciation -€690
down €690 (-25.5%), from €2,706 to €2,015
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 | €53,219 | €45,424 | -€7,794 | -14.6% |
| Fixed assets | 21/28 | €5,335 | €3,320 | -€2,015 | -37.8% |
| Tangible fixed assets | 22/27 | €5,335 | €3,320 | -€2,015 | -37.8% |
| Furniture and vehicles | 24 | €5,335 | €3,320 | -€2,015 | -37.8% |
| Current assets | 29/58 | €47,883 | €42,104 | -€5,779 | -12.1% |
| Amounts receivable within one year | 40/41 | €9,280 | €9,825 | +€545 | +5.9% |
| Trade receivables | 40 | €9,280 | €9,825 | +€545 | +5.9% |
| Current investments | 50/53 | €10,000 | €12,000 | +€2,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €28,112 | €20,279 | -€7,832 | -27.9% |
| Deferred charges and accrued income | 490/1 | €492 | - | -€492 | |
| Total equity and liabilities | 10/49 | €53,219 | €45,424 | -€7,794 | -14.6% |
| Equity | 10/15 | €35,875 | €21,829 | -€14,047 | -39.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,875 | €19,829 | -€14,047 | -41.5% |
| Amounts payable | 17/49 | €17,343 | €23,596 | +€6,253 | +36.1% |
| Amounts payable within one year | 42/48 | €12,350 | €23,596 | +€11,246 | +91.1% |
| Trade debts | 44 | €35 | €8,995 | +€8,961 | +25748.7% |
| Suppliers | 440/4 | €35 | €8,995 | +€8,961 | +25748.7% |
| Taxes, remuneration and social security | 45 | €12,315 | €9,770 | -€2,545 | -20.7% |
| Taxes | 450/3 | €12,315 | €9,770 | -€2,545 | -20.7% |
| Other amounts payable | 47/48 | - | €4,830 | +€4,830 | |
| Accrued charges and deferred income | 492/3 | €4,993 | - | -€4,993 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,706 | €2,015 | -€690 | -25.5% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €46,158 | -€11,855 | -€58,013 | |
| Operating profit (loss) | 9901 | €43,065 | -€13,871 | -€56,936 | |
| Financial charges | 65/66B | €65 | €177 | +€112 | +173.9% |
| Recurring financial charges | 65 | €65 | €177 | +€112 | +173.9% |
| Profit (loss) for the period before taxes | 9903 | €43,000 | -€14,047 | -€57,048 | |
| Income taxes | 67/77 | €9,125 | -€0 | -€9,125 | |
| Profit (loss) for the period | 9904 | €33,875 | -€14,047 | -€47,922 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,875 | -€14,047 | -€47,922 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.