SPLICE CONSULT: 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.
SPLICE CONSULT
Largest movements
- Tangible fixed assets -€103,985
down €103,985 (-27.3%), from €381,250 to €277,264
- Deferred charges and accrued income -€4,582
no longer reported in 2025 (was €4,582)
- Profit (loss) carried forward -€116,647
down €116,647 (-8.5%), from -€1.4m to -€1.5m
- Trade debts +€5,478
up €5,478 (+2705.2%), from €203 to €5,681
- Gross operating margin +€47,369
up €47,369 (+91.9%), from -€51,517 to -€4,148
- Financial charges +€8,145
up €8,145 (+3560.7%), from €229 to €8,374
- Depreciation -€1,027
down €1,027 (-1.0%), from €105,013 to €103,985
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 | €402,258 | €291,952 | -€110,306 | -27.4% |
| Fixed assets | 21/28 | €381,250 | €277,264 | -€103,985 | -27.3% |
| Tangible fixed assets | 22/27 | €381,250 | €277,264 | -€103,985 | -27.3% |
| Furniture and vehicles | 24 | €381,250 | €277,264 | -€103,985 | -27.3% |
| Current assets | 29/58 | €21,008 | €14,687 | -€6,321 | -30.1% |
| Amounts receivable within one year | 40/41 | €14,484 | €14,687 | +€204 | +1.4% |
| Other amounts receivable | 41 | €14,484 | €14,687 | +€204 | +1.4% |
| Cash at bank and in hand | 54/58 | €1,942 | - | -€1,942 | |
| Deferred charges and accrued income | 490/1 | €4,582 | - | -€4,582 | |
| Total equity and liabilities | 10/49 | €402,258 | €291,952 | -€110,306 | -27.4% |
| Equity | 10/15 | -€1,363,313 | -€1,479,960 | -€116,647 | -8.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,369,513 | -€1,486,160 | -€116,647 | -8.5% |
| Amounts payable | 17/49 | €1,765,570 | €1,771,912 | +€6,341 | +0.4% |
| Amounts payable after more than one year | 17 | €1,764,632 | €1,765,632 | +€1,000 | +0.1% |
| Financial debts | 170/4 | €1,764,632 | €1,765,632 | +€1,000 | +0.1% |
| Amounts payable within one year | 42/48 | €938 | €6,279 | +€5,341 | +569.6% |
| Financial debts | 43 | - | €30 | +€30 | |
| Credit institutions | 430/8 | - | €30 | +€30 | |
| Trade debts | 44 | €203 | €5,681 | +€5,478 | +2705.2% |
| Suppliers | 440/4 | €203 | €5,681 | +€5,478 | +2705.2% |
| Taxes, remuneration and social security | 45 | €735 | €568 | -€167 | -22.7% |
| Taxes | 450/3 | €735 | €568 | -€167 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,013 | €103,985 | -€1,027 | -1.0% |
| Other operating charges | 640/8 | €461 | €378 | -€84 | -18.2% |
| Gross operating margin | 9900 | -€51,517 | -€4,148 | +€47,369 | +91.9% |
| Operating profit (loss) | 9901 | -€156,991 | -€108,510 | +€48,480 | +30.9% |
| Financial income | 75/76B | €50 | €237 | +€186 | +369.4% |
| Recurring financial income | 75 | €50 | €237 | +€186 | +369.4% |
| Financial charges | 65/66B | €229 | €8,374 | +€8,145 | +3560.7% |
| Recurring financial charges | 65 | €229 | €8,374 | +€8,145 | +3560.7% |
| Profit (loss) for the period before taxes | 9903 | -€157,169 | -€116,647 | +€40,522 | +25.8% |
| Profit (loss) for the period | 9904 | -€157,169 | -€116,647 | +€40,522 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€157,169 | -€116,647 | +€40,522 | +25.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.