SPLIFAR HOLDING: 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.
SPLIFAR HOLDING
Largest movements
- Receivables within one year +€72,409
up €72,409 (+8.1%), from €890,217 to €962,626
- Other debts +€92,873
up €92,873 (+4.9%), from €1.9m to €2.0m
- Financial income -€1,865
down €1,865 (-6.5%), from €28,514 to €26,649
- Taxes -€1,355
no longer reported in 2025 (was €1,355)
- Financial charges -€1,251
down €1,251 (-4.0%), from €31,215 to €29,964
- Other operating charges +€1,110
up €1,110 (+90.6%), from €1,225 to €2,335
- Gross operating margin -€309
down €309 (-3.0%), from -€10,136 to -€10,445
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 | €1,873,033 | €1,951,722 | +€78,689 | +4.2% |
| Fixed assets | 21/28 | €981,412 | €981,412 | = | 0.0% |
| Financial fixed assets | 28 | €981,412 | €981,412 | = | 0.0% |
| Current assets | 29/58 | €891,621 | €970,310 | +€78,689 | +8.8% |
| Amounts receivable within one year | 40/41 | €890,217 | €962,626 | +€72,409 | +8.1% |
| Other amounts receivable | 41 | €890,217 | €962,626 | +€72,409 | +8.1% |
| Cash at bank and in hand | 54/58 | €1,404 | €4,917 | +€3,513 | +250.2% |
| Deferred charges and accrued income | 490/1 | - | €2,767 | +€2,767 | |
| Total equity and liabilities | 10/49 | €1,873,033 | €1,951,722 | +€78,689 | +4.2% |
| Equity | 10/15 | -€14,913 | -€31,008 | -€16,095 | -107.9% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €54 | €54 | = | 0.0% |
| Non-distributable reserves | 130/1 | €54 | €54 | = | 0.0% |
| Legal reserve | 130 | €54 | €54 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,467 | -€93,562 | -€16,095 | -20.8% |
| Amounts payable | 17/49 | €1,887,946 | €1,982,730 | +€94,784 | +5.0% |
| Amounts payable within one year | 42/48 | €1,887,821 | €1,981,786 | +€93,965 | +5.0% |
| Trade debts | 44 | €5,987 | €7,079 | +€1,092 | +18.2% |
| Suppliers | 440/4 | €5,987 | €7,079 | +€1,092 | +18.2% |
| Other amounts payable | 47/48 | €1,881,834 | €1,974,707 | +€92,873 | +4.9% |
| Accrued charges and deferred income | 492/3 | €125 | €944 | +€819 | +655.2% |
| Other operating charges | 640/8 | €1,225 | €2,335 | +€1,110 | +90.6% |
| Gross operating margin | 9900 | -€10,136 | -€10,445 | -€309 | -3.0% |
| Operating profit (loss) | 9901 | -€11,361 | -€12,780 | -€1,419 | -12.5% |
| Financial income | 75/76B | €28,514 | €26,649 | -€1,865 | -6.5% |
| Recurring financial income | 75 | €28,514 | €26,649 | -€1,865 | -6.5% |
| Financial charges | 65/66B | €31,215 | €29,964 | -€1,251 | -4.0% |
| Recurring financial charges | 65 | €31,215 | €29,964 | -€1,251 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,062 | -€16,095 | -€2,033 | -14.5% |
| Income taxes | 67/77 | €1,355 | - | -€1,355 | |
| Profit (loss) for the period | 9904 | -€15,417 | -€16,095 | -€678 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,417 | -€16,095 | -€678 | -4.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.