SPIS77: 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.
SPIS77
Largest movements
- Cash +€5,019
up €5,019 (+16.2%), from €30,987 to €36,006
mainly Trade debts (+€5,573) and Net result for the year (+€4,076)
- Receivables within one year +€3,058
up €3,058 (+75.8%), from €4,034 to €7,092
- Trade debts +€5,573
up €5,573 (+441.3%), from €1,263 to €6,836
- Profit (loss) carried forward +€4,076
up €4,076 (+32.9%), from €12,402 to €16,478
- Tax, wage and social debts -€1,934
down €1,934 (-24.8%), from €7,796 to €5,862
- Gross operating margin -€10,878
down €10,878 (-62.9%), from €17,302 to €6,424
- Taxes -€2,119
down €2,119 (-59.5%), from €3,561 to €1,442
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 | €36,509 | €44,272 | +€7,763 | +21.3% |
| Fixed assets | 21/28 | €1,453 | €1,137 | -€316 | -21.7% |
| Tangible fixed assets | 22/27 | €1,453 | €1,137 | -€316 | -21.7% |
| Furniture and vehicles | 24 | €1,453 | €1,137 | -€316 | -21.7% |
| Current assets | 29/58 | €35,056 | €43,135 | +€8,079 | +23.0% |
| Amounts receivable within one year | 40/41 | €4,034 | €7,092 | +€3,058 | +75.8% |
| Trade receivables | 40 | €4,034 | €7,092 | +€3,058 | +75.8% |
| Cash at bank and in hand | 54/58 | €30,987 | €36,006 | +€5,019 | +16.2% |
| Deferred charges and accrued income | 490/1 | €35 | €37 | +€2 | +5.7% |
| Total equity and liabilities | 10/49 | €36,509 | €44,272 | +€7,763 | +21.3% |
| Equity | 10/15 | €22,402 | €26,478 | +€4,076 | +18.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,402 | €16,478 | +€4,076 | +32.9% |
| Amounts payable | 17/49 | €14,107 | €17,794 | +€3,687 | +26.1% |
| Amounts payable within one year | 42/48 | €10,015 | €13,635 | +€3,620 | +36.1% |
| Trade debts | 44 | €1,263 | €6,836 | +€5,573 | +441.3% |
| Suppliers | 440/4 | €1,263 | €6,836 | +€5,573 | +441.3% |
| Taxes, remuneration and social security | 45 | €7,796 | €5,862 | -€1,934 | -24.8% |
| Taxes | 450/3 | €7,796 | €5,862 | -€1,934 | -24.8% |
| Other amounts payable | 47/48 | €956 | €937 | -€19 | -2.0% |
| Accrued charges and deferred income | 492/3 | €4,092 | €4,159 | +€67 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €708 | €852 | +€144 | +20.3% |
| Gross operating margin | 9900 | €17,302 | €6,424 | -€10,878 | -62.9% |
| Operating profit (loss) | 9901 | €16,594 | €5,572 | -€11,022 | -66.4% |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €16,540 | €5,518 | -€11,022 | -66.6% |
| Income taxes | 67/77 | €3,561 | €1,442 | -€2,119 | -59.5% |
| Profit (loss) for the period | 9904 | €12,979 | €4,076 | -€8,903 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,979 | €4,076 | -€8,903 | -68.6% |
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 7 October 2026 via checked.be.