SPITE AGENCE: 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.
SPITE AGENCE
Largest movements
- Receivables within one year +€25,041
up €25,041 (+145.8%), from €17,169 to €42,210
of which Trade receivables: +€20,425
- Cash +€6,659
up €6,659 (+16.2%), from €41,099 to €47,758
mainly Net result for the year (+€27,549) and Tax, wage and social debts (+€4,973)
- Reserves +€26,716
up €26,716 (+68.5%), from €39,027 to €65,743
- Tax, wage and social debts +€4,973
up €4,973 (+26.2%), from €18,983 to €23,956
- Gross operating margin -€13,929
down €13,929 (-26.5%), from €52,652 to €38,724
- Taxes -€1,950
down €1,950 (-18.4%), from €10,608 to €8,657
- Depreciation +€1,842
up €1,842 (+832.3%), from €221 to €2,064
- Financial charges -€1,400
down €1,400 (-88.9%), from €1,576 to €176
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 | €61,394 | €92,527 | +€31,133 | +50.7% |
| Fixed assets | 21/28 | €3,127 | €2,559 | -€568 | -18.2% |
| Tangible fixed assets | 22/27 | €2,927 | €2,359 | -€568 | -19.4% |
| Furniture and vehicles | 24 | €2,927 | €2,359 | -€568 | -19.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €58,268 | €89,968 | +€31,700 | +54.4% |
| Amounts receivable within one year | 40/41 | €17,169 | €42,210 | +€25,041 | +145.8% |
| Trade receivables | 40 | €16,959 | €37,383 | +€20,425 | +120.4% |
| Other amounts receivable | 41 | €211 | €4,827 | +€4,616 | +2191.2% |
| Cash at bank and in hand | 54/58 | €41,099 | €47,758 | +€6,659 | +16.2% |
| Total equity and liabilities | 10/49 | €61,394 | €92,527 | +€31,133 | +50.7% |
| Equity | 10/15 | €39,527 | €66,243 | +€26,716 | +67.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €39,027 | €65,743 | +€26,716 | +68.5% |
| Distributable reserves | 133 | €39,027 | €65,743 | +€26,716 | +68.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,868 | €26,284 | +€4,417 | +20.2% |
| Amounts payable within one year | 42/48 | €21,868 | €26,284 | +€4,417 | +20.2% |
| Trade debts | 44 | €1,550 | €1,496 | -€54 | -3.5% |
| Suppliers | 440/4 | €1,550 | €1,496 | -€54 | -3.5% |
| Taxes, remuneration and social security | 45 | €18,983 | €23,956 | +€4,973 | +26.2% |
| Taxes | 450/3 | €18,983 | €23,956 | +€4,973 | +26.2% |
| Other amounts payable | 47/48 | €1,334 | €833 | -€501 | -37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €221 | €2,064 | +€1,842 | +832.3% |
| Other operating charges | 640/8 | €387 | €467 | +€80 | +20.6% |
| Gross operating margin | 9900 | €52,652 | €38,724 | -€13,929 | -26.5% |
| Operating profit (loss) | 9901 | €52,044 | €36,193 | -€15,851 | -30.5% |
| Financial income | 75/76B | - | €189 | +€189 | |
| Recurring financial income | 75 | - | €189 | +€189 | |
| Financial charges | 65/66B | €1,576 | €176 | -€1,400 | -88.9% |
| Recurring financial charges | 65 | €1,576 | €176 | -€1,400 | -88.9% |
| Profit (loss) for the period before taxes | 9903 | €50,468 | €36,206 | -€14,261 | -28.3% |
| Income taxes | 67/77 | €10,608 | €8,657 | -€1,950 | -18.4% |
| Profit (loss) for the period | 9904 | €39,860 | €27,549 | -€12,311 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,860 | €27,549 | -€12,311 | -30.9% |
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 4 October 2026 via checked.be.