Spitec: 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.
Spitec
Largest movements
- Cash +€37,925
up €37,925 (+197.6%), from €19,191 to €57,116
mainly Net result for the year (+€73,040) and Receivables within one year (+€27,407)
- Receivables within one year -€27,407
down €27,407 (-13.9%), from €196,807 to €169,400
- Reserves +€73,040
up €73,040 (+36.7%), from €198,917 to €271,957
- Other debts -€55,965
down €55,965 (-72.5%), from €77,243 to €21,278
- Tax, wage and social debts -€26,195
down €26,195 (-39.3%), from €66,580 to €40,385
- Accrued charges and deferred income +€22,940
up €22,940 (+1147.0%), from €2,000 to €24,940
- Gross operating margin -€13,257
down €13,257 (-13.0%), from €102,360 to €89,103
- Taxes -€2,183
down €2,183 (-10.2%), from €21,304 to €19,122
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 | €348,127 | €362,214 | +€14,086 | +4.0% |
| Current assets | 29/58 | €348,127 | €362,214 | +€14,086 | +4.0% |
| Amounts receivable after more than one year | 29 | €132,130 | €135,697 | +€3,568 | +2.7% |
| Other amounts receivable | 291 | €132,130 | €135,697 | +€3,568 | +2.7% |
| Amounts receivable within one year | 40/41 | €196,807 | €169,400 | -€27,407 | -13.9% |
| Trade receivables | 40 | €196,807 | €169,400 | -€27,407 | -13.9% |
| Cash at bank and in hand | 54/58 | €19,191 | €57,116 | +€37,925 | +197.6% |
| Total equity and liabilities | 10/49 | €348,127 | €362,214 | +€14,086 | +4.0% |
| Equity | 10/15 | €201,917 | €274,957 | +€73,040 | +36.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €198,917 | €271,957 | +€73,040 | +36.7% |
| Distributable reserves | 133 | €198,917 | €271,957 | +€73,040 | +36.7% |
| Amounts payable | 17/49 | €146,211 | €87,257 | -€58,954 | -40.3% |
| Amounts payable within one year | 42/48 | €144,211 | €62,317 | -€81,894 | -56.8% |
| Trade debts | 44 | €387 | €653 | +€266 | +68.7% |
| Suppliers | 440/4 | €387 | €653 | +€266 | +68.7% |
| Taxes, remuneration and social security | 45 | €66,580 | €40,385 | -€26,195 | -39.3% |
| Taxes | 450/3 | €66,580 | €40,385 | -€26,195 | -39.3% |
| Other amounts payable | 47/48 | €77,243 | €21,278 | -€55,965 | -72.5% |
| Accrued charges and deferred income | 492/3 | €2,000 | €24,940 | +€22,940 | +1147.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €102,360 | €89,103 | -€13,257 | -13.0% |
| Operating profit (loss) | 9901 | €101,972 | €88,703 | -€13,270 | -13.0% |
| Financial income | 75/76B | €3,474 | €3,568 | +€94 | +2.7% |
| Recurring financial income | 75 | €3,474 | €3,568 | +€94 | +2.7% |
| Financial charges | 65/66B | €228 | €108 | -€120 | -52.5% |
| Recurring financial charges | 65 | €228 | €108 | -€120 | -52.5% |
| Profit (loss) for the period before taxes | 9903 | €105,218 | €92,162 | -€13,056 | -12.4% |
| Income taxes | 67/77 | €21,304 | €19,122 | -€2,183 | -10.2% |
| Profit (loss) for the period | 9904 | €83,913 | €73,040 | -€10,873 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €83,913 | €73,040 | -€10,873 | -13.0% |
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 12 October 2026 via checked.be.