Spoon de Luxe: 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.
Spoon de Luxe
Largest movements
- Cash -€12,917
down €12,917 (-67.5%), from €19,122 to €6,205
mainly Contributions, distributions and other (-€16,442) and Debts after one year (-€8,465)
- Tangible fixed assets -€9,531
down €9,531 (-26.9%), from €35,462 to €25,930
- Receivables within one year +€6,622
up €6,622 (+41.0%), from €16,148 to €22,770
of which Trade receivables: +€6,776
- Intangible fixed assets -€2,474
down €2,474 (-27.9%), from €8,876 to €6,402
- Debts after one year -€8,465
down €8,465 (-34.9%), from €24,233 to €15,769
- Profit (loss) carried forward -€7,099
down €7,099 (-43.2%), from €16,442 to €9,343
- Trade debts -€1,808
down €1,808 (-49.7%), from €3,635 to €1,827
- Gross operating margin -€13,341
down €13,341 (-32.3%), from €41,369 to €28,027
- Taxes -€3,317
down €3,317 (-45.8%), from €7,245 to €3,928
- Financial charges -€824
down €824 (-31.5%), from €2,613 to €1,788
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 | €81,817 | €63,595 | -€18,222 | -22.3% |
| Fixed assets | 21/28 | €44,337 | €32,332 | -€12,005 | -27.1% |
| Intangible fixed assets | 21 | €8,876 | €6,402 | -€2,474 | -27.9% |
| Tangible fixed assets | 22/27 | €35,462 | €25,930 | -€9,531 | -26.9% |
| Furniture and vehicles | 24 | €35,462 | €25,930 | -€9,531 | -26.9% |
| Current assets | 29/58 | €37,479 | €31,262 | -€6,217 | -16.6% |
| Stocks and contracts in progress | 3 | €960 | €960 | = | 0.0% |
| Stocks | 30/36 | €960 | €960 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,148 | €22,770 | +€6,622 | +41.0% |
| Trade receivables | 40 | - | €6,776 | +€6,776 | |
| Other amounts receivable | 41 | €16,148 | €15,994 | -€154 | -1.0% |
| Cash at bank and in hand | 54/58 | €19,122 | €6,205 | -€12,917 | -67.5% |
| Deferred charges and accrued income | 490/1 | €1,249 | €1,327 | +€78 | +6.2% |
| Total equity and liabilities | 10/49 | €81,817 | €63,595 | -€18,222 | -22.3% |
| Equity | 10/15 | €21,442 | €14,343 | -€7,099 | -33.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,442 | €9,343 | -€7,099 | -43.2% |
| Amounts payable | 17/49 | €60,375 | €49,251 | -€11,124 | -18.4% |
| Amounts payable after more than one year | 17 | €24,233 | €15,769 | -€8,465 | -34.9% |
| Financial debts | 170/4 | €24,233 | €15,769 | -€8,465 | -34.9% |
| Amounts payable within one year | 42/48 | €36,076 | €33,416 | -€2,660 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €8,089 | €8,465 | +€375 | +4.6% |
| Trade debts | 44 | €3,635 | €1,827 | -€1,808 | -49.7% |
| Suppliers | 440/4 | €3,635 | €1,827 | -€1,808 | -49.7% |
| Taxes, remuneration and social security | 45 | €433 | - | -€433 | |
| Taxes | 450/3 | €433 | - | -€433 | |
| Other amounts payable | 47/48 | €23,919 | €23,124 | -€795 | -3.3% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Non-recurring operating income | 76A | €1,603 | - | -€1,603 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,841 | €12,005 | +€164 | +1.4% |
| Other operating charges | 640/8 | €1,338 | €963 | -€375 | -28.0% |
| Gross operating margin | 9900 | €41,369 | €28,027 | -€13,341 | -32.3% |
| Operating profit (loss) | 9901 | €28,190 | €15,060 | -€13,130 | -46.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.1% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.1% |
| Financial charges | 65/66B | €2,613 | €1,788 | -€824 | -31.5% |
| Recurring financial charges | 65 | €2,613 | €1,788 | -€824 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €25,578 | €13,271 | -€12,307 | -48.1% |
| Income taxes | 67/77 | €7,245 | €3,928 | -€3,317 | -45.8% |
| Profit (loss) for the period | 9904 | €18,333 | €9,343 | -€8,990 | -49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,333 | €9,343 | -€8,990 | -49.0% |
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 28 October 2026 via checked.be.