SPOILED: 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.
SPOILED
Largest movements
- Cash +€1,420
up €1,420 (+14.3%), from €9,949 to €11,369
mainly Depreciation (+€3,712) and Net result for the year (+€3,315)
- Tangible fixed assets -€961
down €961 (-20.3%), from €4,723 to €3,762
of which Furniture and vehicles: -€2,838
- Receivables within one year -€900
down €900 (-97.6%), from €922 to €22
- Deferred charges and accrued income -€260
down €260 (-47.4%), from €550 to €289
- Other debts -€4,271
down €4,271 (-55.8%), from €7,660 to €3,389
- Reserves +€2,456
up €2,456 (+174%), from €1,409 to €3,865
- Tax, wage and social debts +€1,589
up €1,589 (+370%), from €429 to €2,018
- Trade debts -€474
down €474 (-49.2%), from €965 to €490
- Gross operating margin +€2,547
up €2,547 (+29.4%), from €8,662 to €11,209
- Taxes +€1,485
up €1,485 (+133%), from €1,113 to €2,598
- Other operating charges -€749
down €749 (-38.6%), from €1,940 to €1,191
- Depreciation +€158
up €158 (+4.4%), from €3,554 to €3,712
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 | €16,663 | €15,962 | -€701 | -4.2% |
| Fixed assets | 21/28 | €4,723 | €3,762 | -€961 | -20.3% |
| Tangible fixed assets | 22/27 | €4,723 | €3,762 | -€961 | -20.3% |
| Plant, machinery and equipment | 23 | - | €1,184 | +€1,184 | |
| Furniture and vehicles | 24 | €4,369 | €1,531 | -€2,838 | -65.0% |
| Other tangible fixed assets | 26 | €354 | €1,048 | +€694 | +196% |
| Current assets | 29/58 | €11,939 | €12,199 | +€260 | +2.2% |
| Stocks and contracts in progress | 3 | €519 | €519 | = | 0.0% |
| Stocks | 30/36 | €519 | €519 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €922 | €22 | -€900 | -97.6% |
| Other amounts receivable | 41 | €922 | €22 | -€900 | -97.6% |
| Cash at bank and in hand | 54/58 | €9,949 | €11,369 | +€1,420 | +14.3% |
| Deferred charges and accrued income | 490/1 | €550 | €289 | -€260 | -47.4% |
| Total equity and liabilities | 10/49 | €16,663 | €15,962 | -€701 | -4.2% |
| Equity | 10/15 | €7,609 | €10,065 | +€2,456 | +32.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,409 | €3,865 | +€2,456 | +174% |
| Distributable reserves | 133 | €1,409 | €3,865 | +€2,456 | +174% |
| Amounts payable | 17/49 | €9,054 | €5,897 | -€3,157 | -34.9% |
| Amounts payable within one year | 42/48 | €9,054 | €5,897 | -€3,157 | -34.9% |
| Trade debts | 44 | €965 | €490 | -€474 | -49.2% |
| Suppliers | 440/4 | €965 | €490 | -€474 | -49.2% |
| Taxes, remuneration and social security | 45 | €429 | €2,018 | +€1,589 | +370% |
| Taxes | 450/3 | €429 | €2,018 | +€1,589 | +370% |
| Other amounts payable | 47/48 | €7,660 | €3,389 | -€4,271 | -55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,554 | €3,712 | +€158 | +4.4% |
| Other operating charges | 640/8 | €1,940 | €1,191 | -€749 | -38.6% |
| Gross operating margin | 9900 | €8,662 | €11,209 | +€2,547 | +29.4% |
| Operating profit (loss) | 9901 | €3,168 | €6,306 | +€3,138 | +99.1% |
| Financial income | 75/76B | €0 | €21 | +€21 | +7,833% |
| Recurring financial income | 75 | €0 | €21 | +€21 | +7,833% |
| Financial charges | 65/66B | €442 | €414 | -€28 | -6.3% |
| Recurring financial charges | 65 | €442 | €414 | -€28 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €2,726 | €5,913 | +€3,187 | +117% |
| Income taxes | 67/77 | €1,113 | €2,598 | +€1,485 | +133% |
| Profit (loss) for the period | 9904 | €1,613 | €3,315 | +€1,702 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €1,613 | €3,315 | +€1,702 | +106% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.