SPOOL: 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.
SPOOL
Largest movements
- Receivables within one year +€11,570
up €11,570, from €0 to €11,570
- Cash -€7,176
down €7,176 (-59.4%), from €12,089 to €4,913
mainly Receivables within one year (-€11,570) and Net result for the year (-€1,859)
- Trade debts +€7,417
up €7,417 (+227.9%), from €3,254 to €10,671
- Profit (loss) carried forward -€1,859
down €1,859 (-3.3%), from -€55,750 to -€57,609
- Tax, wage and social debts -€766
down €766 (-63.5%), from €1,205 to €439
- Other debts -€448
down €448 (-1.0%), from €44,830 to €44,381
- Gross operating margin -€1,901
down €1,901, from €268 to -€1,633
- Financial charges +€111
up €111 (+96.5%), from €115 to €226
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 | €12,139 | €16,483 | +€4,344 | +35.8% |
| Fixed assets | 21/28 | €50 | €0 | -€50 | -100.0% |
| Financial fixed assets | 28 | €50 | €0 | -€50 | -100.0% |
| Current assets | 29/58 | €12,089 | €16,483 | +€4,394 | +36.3% |
| Amounts receivable within one year | 40/41 | €0 | €11,570 | +€11,570 | |
| Trade receivables | 40 | €0 | €11,570 | +€11,570 | |
| Cash at bank and in hand | 54/58 | €12,089 | €4,913 | -€7,176 | -59.4% |
| Total equity and liabilities | 10/49 | €12,139 | €16,483 | +€4,344 | +35.8% |
| Equity | 10/15 | -€37,150 | -€39,009 | -€1,859 | -5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,750 | -€57,609 | -€1,859 | -3.3% |
| Amounts payable | 17/49 | €49,289 | €55,492 | +€6,203 | +12.6% |
| Amounts payable within one year | 42/48 | €49,289 | €55,492 | +€6,203 | +12.6% |
| Trade debts | 44 | €3,254 | €10,671 | +€7,417 | +227.9% |
| Suppliers | 440/4 | €3,254 | €10,671 | +€7,417 | +227.9% |
| Taxes, remuneration and social security | 45 | €1,205 | €439 | -€766 | -63.5% |
| Taxes | 450/3 | €1,205 | €439 | -€766 | -63.5% |
| Other amounts payable | 47/48 | €44,830 | €44,381 | -€448 | -1.0% |
| Gross operating margin | 9900 | €268 | -€1,633 | -€1,901 | |
| Operating profit (loss) | 9901 | €268 | -€1,633 | -€1,901 | |
| Financial charges | 65/66B | €115 | €226 | +€111 | +96.5% |
| Recurring financial charges | 65 | €115 | €226 | +€111 | +96.5% |
| Profit (loss) for the period before taxes | 9903 | €153 | -€1,859 | -€2,012 | |
| Profit (loss) for the period | 9904 | €153 | -€1,859 | -€2,012 | |
| Profit (loss) for the period to be appropriated | 9905 | €153 | -€1,859 | -€2,012 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.