SPKL & Fils: 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.
SPKL & Fils
Largest movements
- Receivables within one year -€10,000
no longer reported in 2025 (was €10,000)
- Profit (loss) carried forward -€13,241
down €13,241 (-699%), from -€1,895 to -€15,136
- Other debts +€8,081
up €8,081 (+85.8%), from €9,416 to €17,497
- Trade debts -€6,584
down €6,584 (-83.5%), from €7,884 to €1,300
- Tax, wage and social debts +€3,381
up €3,381 (+4,196%), from €81 to €3,461
of which Remuneration and social security: +€3,235
- Short-term financial debts -€1,419
no longer reported in 2025 (was €1,419)
- Gross operating margin +€27,505
up €27,505, from -€3,723 to €23,782
- Staff costs +€21,918
up €21,918 (+168%), from €13,024 to €34,942
- Depreciation +€552
up €552 (+73.6%), from €749 to €1,301
- Other operating charges -€277
down €277 (-47.1%), from €588 to €311
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.
Derived cash bridge
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 | €17,905 | €8,123 | -€9,782 | -54.6% |
| Fixed assets | 21/28 | €7,905 | €8,004 | +€98 | +1.2% |
| Tangible fixed assets | 22/27 | €7,845 | €7,944 | +€98 | +1.3% |
| Plant, machinery and equipment | 23 | €7,845 | €6,653 | -€1,192 | -15.2% |
| Furniture and vehicles | 24 | - | €1,290 | +€1,290 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €10,000 | €119 | -€9,881 | -98.8% |
| Amounts receivable within one year | 40/41 | €10,000 | - | -€10,000 | |
| Trade receivables | 40 | €10,000 | - | -€10,000 | |
| Cash at bank and in hand | 54/58 | - | €94 | +€94 | |
| Deferred charges and accrued income | 490/1 | - | €26 | +€26 | |
| Total equity and liabilities | 10/49 | €17,905 | €8,123 | -€9,782 | -54.6% |
| Equity | 10/15 | -€895 | -€14,136 | -€13,241 | -1,480% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,895 | -€15,136 | -€13,241 | -699% |
| Amounts payable | 17/49 | €18,800 | €22,259 | +€3,459 | +18.4% |
| Amounts payable within one year | 42/48 | €18,800 | €22,259 | +€3,459 | +18.4% |
| Financial debts | 43 | €1,419 | - | -€1,419 | |
| Credit institutions | 430/8 | €1,419 | - | -€1,419 | |
| Trade debts | 44 | €7,884 | €1,300 | -€6,584 | -83.5% |
| Suppliers | 440/4 | €7,884 | €1,300 | -€6,584 | -83.5% |
| Taxes, remuneration and social security | 45 | €81 | €3,461 | +€3,381 | +4,196% |
| Taxes | 450/3 | €81 | €226 | +€146 | +181% |
| Remuneration and social security | 454/9 | - | €3,235 | +€3,235 | |
| Other amounts payable | 47/48 | €9,416 | €17,497 | +€8,081 | +85.8% |
| Remuneration, social security and pensions | 62 | €13,024 | €34,942 | +€21,918 | +168% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €749 | €1,301 | +€552 | +73.6% |
| Other operating charges | 640/8 | €588 | €311 | -€277 | -47.1% |
| Gross operating margin | 9900 | -€3,723 | €23,782 | +€27,505 | |
| Operating profit (loss) | 9901 | -€18,084 | -€12,771 | +€5,313 | +29.4% |
| Financial charges | 65/66B | €158 | €324 | +€166 | +106% |
| Recurring financial charges | 65 | €158 | €324 | +€166 | +106% |
| Profit (loss) for the period before taxes | 9903 | -€18,242 | -€13,095 | +€5,147 | +28.2% |
| Income taxes | 67/77 | €102 | €146 | +€44 | +43.5% |
| Profit (loss) for the period | 9904 | -€18,343 | -€13,241 | +€5,102 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,343 | -€13,241 | +€5,102 | +27.8% |
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 26 October 2026 via checked.be.