Splendide: 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.
Splendide
Largest movements
- Cash +€29,364
up €29,364 (+99.9%), from €29,382 to €58,747
mainly Net result for the year (+€29,231) and Tax, wage and social debts (+€5,019)
- Receivables within one year +€2,814
up €2,814 (+19.7%), from €14,293 to €17,107
of which Trade receivables: +€6,451
- Profit (loss) carried forward +€29,231
up €29,231 (+169.6%), from €17,233 to €46,464
- Trade debts -€5,611
down €5,611 (-39.4%), from €14,223 to €8,612
- Tax, wage and social debts +€5,019
up €5,019 (+53.8%), from €9,328 to €14,347
- Other debts +€2,001
new in 2025: €2,001
- Advances received +€1,429
new in 2025: €1,429
- Gross operating margin +€14,511
up €14,511 (+62.2%), from €23,333 to €37,844
- Taxes +€3,017
up €3,017 (+66.2%), from €4,559 to €7,576
- Depreciation -€531
down €531 (-82.9%), from €641 to €109
- Financial charges +€425
up €425 (+1148.4%), from €37 to €462
- Other operating charges -€398
down €398 (-46.1%), from €864 to €465
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 | €43,784 | €75,853 | +€32,069 | +73.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €109 | - | -€109 | |
| Intangible fixed assets | 21 | €109 | - | -€109 | |
| Current assets | 29/58 | €43,675 | €75,853 | +€32,178 | +73.7% |
| Amounts receivable within one year | 40/41 | €14,293 | €17,107 | +€2,814 | +19.7% |
| Trade receivables | 40 | €10,655 | €17,107 | +€6,451 | +60.5% |
| Other amounts receivable | 41 | €3,637 | €0 | -€3,637 | -100.0% |
| Cash at bank and in hand | 54/58 | €29,382 | €58,747 | +€29,364 | +99.9% |
| Total equity and liabilities | 10/49 | €43,784 | €75,853 | +€32,069 | +73.2% |
| Equity | 10/15 | €20,233 | €49,464 | +€29,231 | +144.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,233 | €46,464 | +€29,231 | +169.6% |
| Amounts payable | 17/49 | €23,552 | €26,389 | +€2,837 | +12.0% |
| Amounts payable within one year | 42/48 | €23,552 | €26,389 | +€2,837 | +12.0% |
| Trade debts | 44 | €14,223 | €8,612 | -€5,611 | -39.4% |
| Suppliers | 440/4 | €14,223 | €8,612 | -€5,611 | -39.4% |
| Advances received on contracts in progress | 46 | - | €1,429 | +€1,429 | |
| Taxes, remuneration and social security | 45 | €9,328 | €14,347 | +€5,019 | +53.8% |
| Taxes | 450/3 | €9,328 | €14,347 | +€5,019 | +53.8% |
| Other amounts payable | 47/48 | - | €2,001 | +€2,001 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €641 | €109 | -€531 | -82.9% |
| Other operating charges | 640/8 | €864 | €465 | -€398 | -46.1% |
| Gross operating margin | 9900 | €23,333 | €37,844 | +€14,511 | +62.2% |
| Operating profit (loss) | 9901 | €21,828 | €37,269 | +€15,441 | +70.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €37 | €462 | +€425 | +1148.4% |
| Recurring financial charges | 65 | €37 | €462 | +€425 | +1148.4% |
| Profit (loss) for the period before taxes | 9903 | €21,791 | €36,807 | +€15,016 | +68.9% |
| Income taxes | 67/77 | €4,559 | €7,576 | +€3,017 | +66.2% |
| Profit (loss) for the period | 9904 | €17,233 | €29,231 | +€11,999 | +69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,233 | €29,231 | +€11,999 | +69.6% |
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 5 October 2026 via checked.be.