SPLYNTER: 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.
SPLYNTER
Largest movements
- Cash +€116,799
up €116,799 (+31.9%), from €366,279 to €483,078
mainly Other debts (+€468,062) and Net result for the year (+€212,739)
- Financial fixed assets +€75,000
up €75,000 (+1,870%), from €4,011 to €79,011
- Receivables within one year -€29,611
down €29,611 (-10.6%), from €278,271 to €248,660
of which Other amounts receivable: -€20,167
- Other debts +€468,062
up €468,062 (+398%), from €117,583 to €585,645
- Reserves -€370,312
no longer reported in 2025 (was €370,312)
- Tax, wage and social debts +€40,692
up €40,692 (+51.1%), from €79,607 to €120,299
of which Taxes: +€29,322
- Trade debts +€27,476
up €27,476 (+39.3%), from €69,847 to €97,323
- Gross operating margin +€164,907
up €164,907 (+24.7%), from €668,647 to €833,555
- Staff costs +€147,258
up €147,258 (+38.3%), from €384,247 to €531,504
- Taxes +€10,231
up €10,231 (+14.5%), from €70,587 to €80,818
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 | €652,348 | €818,267 | +€165,919 | +25.4% |
| Fixed assets | 21/28 | €4,469 | €79,011 | +€74,542 | +1,668% |
| Tangible fixed assets | 22/27 | €458 | - | -€458 | |
| Plant, machinery and equipment | 23 | €458 | - | -€458 | |
| Financial fixed assets | 28 | €4,011 | €79,011 | +€75,000 | +1,870% |
| Current assets | 29/58 | €647,879 | €739,256 | +€91,377 | +14.1% |
| Amounts receivable within one year | 40/41 | €278,271 | €248,660 | -€29,611 | -10.6% |
| Trade receivables | 40 | €258,104 | €248,660 | -€9,444 | -3.7% |
| Other amounts receivable | 41 | €20,167 | - | -€20,167 | |
| Cash at bank and in hand | 54/58 | €366,279 | €483,078 | +€116,799 | +31.9% |
| Deferred charges and accrued income | 490/1 | €3,329 | €7,518 | +€4,189 | +126% |
| Total equity and liabilities | 10/49 | €652,348 | €818,267 | +€165,919 | +25.4% |
| Equity | 10/15 | €385,312 | €15,000 | -€370,312 | -96.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €370,312 | - | -€370,312 | |
| Distributable reserves | 133 | €370,312 | - | -€370,312 | |
| Amounts payable | 17/49 | €267,037 | €803,267 | +€536,230 | +201% |
| Amounts payable within one year | 42/48 | €267,037 | €803,267 | +€536,230 | +201% |
| Trade debts | 44 | €69,847 | €97,323 | +€27,476 | +39.3% |
| Suppliers | 440/4 | €69,847 | €97,323 | +€27,476 | +39.3% |
| Taxes, remuneration and social security | 45 | €79,607 | €120,299 | +€40,692 | +51.1% |
| Taxes | 450/3 | €36,907 | €66,229 | +€29,322 | +79.4% |
| Remuneration and social security | 454/9 | €42,700 | €54,069 | +€11,369 | +26.6% |
| Other amounts payable | 47/48 | €117,583 | €585,645 | +€468,062 | +398% |
| Remuneration, social security and pensions | 62 | €384,247 | €531,504 | +€147,258 | +38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €874 | €458 | -€415 | -47.5% |
| Other operating charges | 640/8 | €870 | €660 | -€210 | -24.1% |
| Gross operating margin | 9900 | €668,647 | €833,555 | +€164,907 | +24.7% |
| Operating profit (loss) | 9901 | €282,657 | €300,932 | +€18,275 | +6.5% |
| Financial income | 75/76B | €82 | €168 | +€86 | +105% |
| Recurring financial income | 75 | €82 | €168 | +€86 | +105% |
| Financial charges | 65/66B | €3,977 | €7,543 | +€3,566 | +89.7% |
| Recurring financial charges | 65 | €3,977 | €7,543 | +€3,566 | +89.7% |
| Profit (loss) for the period before taxes | 9903 | €278,761 | €293,556 | +€14,795 | +5.3% |
| Income taxes | 67/77 | €70,587 | €80,818 | +€10,231 | +14.5% |
| Profit (loss) for the period | 9904 | €208,175 | €212,739 | +€4,564 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €208,175 | €212,739 | +€4,564 | +2.2% |
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 30 October 2026 via checked.be.