SpookiCG: 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.
SpookiCG
Largest movements
- Cash +€32,484
up €32,484 (+1695.1%), from €1,916 to €34,401
mainly Net result for the year (+€56,825) and Tax, wage and social debts (+€12,294)
- Receivables within one year +€23,122
up €23,122 (+179.6%), from €12,874 to €35,996
of which Trade receivables: +€23,122
- Tangible fixed assets +€17,563
up €17,563 (+260.7%), from €6,737 to €24,300
- Reserves +€34,545
new in 2025: €34,545
- Profit (loss) carried forward +€14,358
up €14,358, from -€1,781 to €12,577
- Tax, wage and social debts +€12,294
up €12,294 (+102.2%), from €12,028 to €24,322
of which Taxes: +€8,923
- Trade debts +€9,202
up €9,202 (+257.8%), from €3,570 to €12,772
- Other debts +€2,832
up €2,832 (+238.4%), from €1,188 to €4,020
- Gross operating margin +€105,162
up €105,162 (+501.4%), from €20,972 to €126,134
- Taxes +€19,097
up €19,097, from €0 to €19,097
- Staff costs +€12,620
up €12,620 (+47.4%), from €26,608 to €39,228
- Write-downs +€5,380
new in 2025: €5,380
- Financial charges +€2,653
up €2,653 (+854.5%), from €310 to €2,964
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 | €21,843 | €94,929 | +€73,087 | +334.6% |
| Fixed assets | 21/28 | €6,737 | €24,300 | +€17,563 | +260.7% |
| Tangible fixed assets | 22/27 | €6,737 | €24,300 | +€17,563 | +260.7% |
| Furniture and vehicles | 24 | €6,737 | €24,300 | +€17,563 | +260.7% |
| Current assets | 29/58 | €15,106 | €70,630 | +€55,524 | +367.6% |
| Amounts receivable within one year | 40/41 | €12,874 | €35,996 | +€23,122 | +179.6% |
| Trade receivables | 40 | €7,874 | €30,996 | +€23,122 | +293.6% |
| Other amounts receivable | 41 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,916 | €34,401 | +€32,484 | +1695.1% |
| Deferred charges and accrued income | 490/1 | €315 | €233 | -€82 | -26.1% |
| Total equity and liabilities | 10/49 | €21,843 | €94,929 | +€73,087 | +334.6% |
| Equity | 10/15 | €3,219 | €52,123 | +€48,904 | +1519.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €34,545 | +€34,545 | |
| Distributable reserves | 133 | - | €34,545 | +€34,545 | |
| Profit (loss) carried forward | 14 | -€1,781 | €12,577 | +€14,358 | |
| Amounts payable | 17/49 | €18,624 | €42,806 | +€24,183 | +129.9% |
| Amounts payable within one year | 42/48 | €18,624 | €42,806 | +€24,183 | +129.9% |
| Current portion of amounts payable after more than one year | 42 | €1,838 | €1,692 | -€145 | -7.9% |
| Trade debts | 44 | €3,570 | €12,772 | +€9,202 | +257.8% |
| Suppliers | 440/4 | €3,570 | €12,772 | +€9,202 | +257.8% |
| Taxes, remuneration and social security | 45 | €12,028 | €24,322 | +€12,294 | +102.2% |
| Taxes | 450/3 | €4,880 | €13,803 | +€8,923 | +182.8% |
| Remuneration and social security | 454/9 | €7,148 | €10,519 | +€3,371 | +47.2% |
| Other amounts payable | 47/48 | €1,188 | €4,020 | +€2,832 | +238.4% |
| Remuneration, social security and pensions | 62 | €26,608 | €39,228 | +€12,620 | +47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,557 | €2,951 | +€1,394 | +89.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,380 | +€5,380 | |
| Other operating charges | 640/8 | - | €5 | +€5 | |
| Gross operating margin | 9900 | €20,972 | €126,134 | +€105,162 | +501.4% |
| Operating profit (loss) | 9901 | -€7,193 | €78,569 | +€85,762 | |
| Financial income | 75/76B | €6 | €316 | +€310 | +4870.3% |
| Recurring financial income | 75 | €6 | €316 | +€310 | +4870.3% |
| Financial charges | 65/66B | €310 | €2,964 | +€2,653 | +854.5% |
| Recurring financial charges | 65 | €310 | €2,964 | +€2,653 | +854.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,497 | €75,922 | +€83,418 | |
| Income taxes | 67/77 | €0 | €19,097 | +€19,097 | |
| Profit (loss) for the period | 9904 | -€7,497 | €56,825 | +€64,322 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,497 | €56,825 | +€64,322 |
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 11 October 2026 via checked.be.