SPOONS: 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.
SPOONS
Largest movements
- Cash +€46,030
up €46,030 (+72.0%), from €63,922 to €109,952
mainly Net result for the year (+€37,927) and Depreciation (+€36,231)
- Tangible fixed assets -€32,306
down €32,306 (-11.3%), from €284,732 to €252,426
of which Plant, machinery and equipment: -€18,261
- Receivables within one year -€5,971
down €5,971 (-54.2%), from €11,011 to €5,040
of which Trade receivables: -€7,781
- Profit (loss) carried forward +€37,927
up €37,927 (+17.3%), from -€219,123 to -€181,196
- Other debts -€27,361
down €27,361 (-6.1%), from €445,887 to €418,526
- Debts after one year -€25,884
down €25,884 (-23.7%), from €109,156 to €83,273
- Trade debts +€13,930
up €13,930 (+190.8%), from €7,302 to €21,232
- Tax, wage and social debts +€5,223
up €5,223 (+81.5%), from €6,408 to €11,630
of which Remuneration and social security: +€3,350
- Gross operating margin +€21,872
up €21,872 (+24.5%), from €89,323 to €111,195
- Staff costs -€14,567
down €14,567 (-39.8%), from €36,609 to €22,042
- Financial charges +€3,031
up €3,031 (+54.5%), from €5,566 to €8,598
- Financial income -€2,206
down €2,206 (-99.4%), from €2,219 to €14
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 | €387,564 | €392,351 | +€4,787 | +1.2% |
| Fixed assets | 21/28 | €305,732 | €273,426 | -€32,306 | -10.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €284,732 | €252,426 | -€32,306 | -11.3% |
| Plant, machinery and equipment | 23 | €100,676 | €82,415 | -€18,261 | -18.1% |
| Furniture and vehicles | 24 | €12,616 | €12,488 | -€128 | -1.0% |
| Other tangible fixed assets | 26 | €171,439 | €157,523 | -€13,916 | -8.1% |
| Financial fixed assets | 28 | €21,000 | €21,000 | = | 0.0% |
| Current assets | 29/58 | €81,832 | €118,925 | +€37,093 | +45.3% |
| Stocks and contracts in progress | 3 | €2,245 | €2,743 | +€498 | +22.2% |
| Stocks | 30/36 | €2,245 | €2,743 | +€498 | +22.2% |
| Amounts receivable within one year | 40/41 | €11,011 | €5,040 | -€5,971 | -54.2% |
| Trade receivables | 40 | €9,998 | €2,217 | -€7,781 | -77.8% |
| Other amounts receivable | 41 | €1,013 | €2,823 | +€1,810 | +178.6% |
| Cash at bank and in hand | 54/58 | €63,922 | €109,952 | +€46,030 | +72.0% |
| Deferred charges and accrued income | 490/1 | €4,654 | €1,190 | -€3,464 | -74.4% |
| Total equity and liabilities | 10/49 | €387,564 | €392,351 | +€4,787 | +1.2% |
| Equity | 10/15 | -€215,123 | -€177,196 | +€37,927 | +17.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€219,123 | -€181,196 | +€37,927 | +17.3% |
| Amounts payable | 17/49 | €602,687 | €569,547 | -€33,140 | -5.5% |
| Amounts payable after more than one year | 17 | €109,156 | €83,273 | -€25,884 | -23.7% |
| Financial debts | 170/4 | €109,156 | €83,273 | -€25,884 | -23.7% |
| Amounts payable within one year | 42/48 | €484,759 | €477,272 | -€7,487 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €25,162 | €25,884 | +€721 | +2.9% |
| Trade debts | 44 | €7,302 | €21,232 | +€13,930 | +190.8% |
| Suppliers | 440/4 | €7,302 | €21,232 | +€13,930 | +190.8% |
| Taxes, remuneration and social security | 45 | €6,408 | €11,630 | +€5,223 | +81.5% |
| Taxes | 450/3 | €4,603 | €6,476 | +€1,873 | +40.7% |
| Remuneration and social security | 454/9 | €1,804 | €5,154 | +€3,350 | +185.7% |
| Other amounts payable | 47/48 | €445,887 | €418,526 | -€27,361 | -6.1% |
| Accrued charges and deferred income | 492/3 | €8,771 | €9,002 | +€230 | +2.6% |
| Remuneration, social security and pensions | 62 | €36,609 | €22,042 | -€14,567 | -39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,558 | €36,231 | -€327 | -0.9% |
| Other operating charges | 640/8 | €6,679 | €6,933 | +€254 | +3.8% |
| Gross operating margin | 9900 | €89,323 | €111,195 | +€21,872 | +24.5% |
| Operating profit (loss) | 9901 | €9,476 | €45,988 | +€36,512 | +385.3% |
| Financial income | 75/76B | €2,219 | €14 | -€2,206 | -99.4% |
| Recurring financial income | 75 | €2,219 | €14 | -€2,206 | -99.4% |
| Financial charges | 65/66B | €5,566 | €8,598 | +€3,031 | +54.5% |
| Recurring financial charges | 65 | €5,566 | €8,598 | +€3,031 | +54.5% |
| Profit (loss) for the period before taxes | 9903 | €6,129 | €37,404 | +€31,275 | +510.3% |
| Income taxes | 67/77 | €33 | -€523 | -€557 | |
| Profit (loss) for the period | 9904 | €6,095 | €37,927 | +€31,832 | +522.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,095 | €37,927 | +€31,832 | +522.2% |
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 29 September 2026 via checked.be.