SPOTLESS: 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.
SPOTLESS
Largest movements
- Cash +€31,006
up €31,006 (+102%), from €30,328 to €61,334
mainly Net result for the year (+€45,325) and Depreciation (+€34,432)
- Receivables within one year +€6,690
up €6,690 (+17.1%), from €39,092 to €45,782
of which Trade receivables: +€6,868
- Reserves +€45,325
up €45,325 (+33.6%), from €134,711 to €180,036
of which Distributable reserves: +€45,325
- Debts after one year -€28,164
down €28,164 (-16.3%), from €173,237 to €145,073
of which Financial debts: -€28,164
- Tax, wage and social debts +€14,221
up €14,221 (+216%), from €6,569 to €20,789
- Gross operating margin +€19,486
up €19,486 (+21.2%), from €91,884 to €111,370
- Taxes +€4,838
up €4,838 (+31.9%), from €15,182 to €20,020
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 | €399,792 | €434,956 | +€35,164 | +8.8% |
| Fixed assets | 21/28 | €321,093 | €319,930 | -€1,164 | -0.4% |
| Tangible fixed assets | 22/27 | €321,093 | €319,930 | -€1,164 | -0.4% |
| Land and buildings | 22 | €276,595 | €266,556 | -€10,039 | -3.6% |
| Furniture and vehicles | 24 | €44,499 | €53,374 | +€8,875 | +19.9% |
| Current assets | 29/58 | €78,698 | €115,026 | +€36,328 | +46.2% |
| Amounts receivable within one year | 40/41 | €39,092 | €45,782 | +€6,690 | +17.1% |
| Trade receivables | 40 | €38,853 | €45,720 | +€6,868 | +17.7% |
| Other amounts receivable | 41 | €240 | €62 | -€177 | -74.0% |
| Cash at bank and in hand | 54/58 | €30,328 | €61,334 | +€31,006 | +102% |
| Deferred charges and accrued income | 490/1 | €9,279 | €7,910 | -€1,369 | -14.8% |
| Total equity and liabilities | 10/49 | €399,792 | €434,956 | +€35,164 | +8.8% |
| Equity | 10/15 | €153,311 | €198,636 | +€45,325 | +29.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €134,711 | €180,036 | +€45,325 | +33.6% |
| Tax-exempt reserves | 132 | €4,357 | €4,357 | = | 0.0% |
| Distributable reserves | 133 | €130,354 | €175,679 | +€45,325 | +34.8% |
| Amounts payable | 17/49 | €246,480 | €236,319 | -€10,161 | -4.1% |
| Amounts payable after more than one year | 17 | €173,237 | €145,073 | -€28,164 | -16.3% |
| Financial debts | 170/4 | €148,237 | €120,073 | -€28,164 | -19.0% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €68,433 | €85,461 | +€17,028 | +24.9% |
| Current portion of amounts payable after more than one year | 42 | €43,020 | €44,239 | +€1,218 | +2.8% |
| Trade debts | 44 | €6,117 | €7,089 | +€971 | +15.9% |
| Suppliers | 440/4 | €6,117 | €7,089 | +€971 | +15.9% |
| Advances received on contracts in progress | 46 | €2,624 | €0 | -€2,624 | -100% |
| Taxes, remuneration and social security | 45 | €6,569 | €20,789 | +€14,221 | +216% |
| Taxes | 450/3 | €6,569 | €20,789 | +€14,221 | +216% |
| Other amounts payable | 47/48 | €10,102 | €13,344 | +€3,242 | +32.1% |
| Accrued charges and deferred income | 492/3 | €4,811 | €5,786 | +€976 | +20.3% |
| Non-recurring operating income | 76A | - | €7,508 | +€7,508 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,592 | €34,432 | +€841 | +2.5% |
| Other operating charges | 640/8 | €2,115 | €2,176 | +€61 | +2.9% |
| Gross operating margin | 9900 | €91,884 | €111,370 | +€19,486 | +21.2% |
| Operating profit (loss) | 9901 | €56,177 | €74,762 | +€18,585 | +33.1% |
| Financial income | 75/76B | €186 | €327 | +€141 | +76.1% |
| Recurring financial income | 75 | €186 | €327 | +€141 | +76.1% |
| Financial charges | 65/66B | €10,790 | €9,745 | -€1,045 | -9.7% |
| Recurring financial charges | 65 | €10,790 | €9,745 | -€1,045 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €45,574 | €65,345 | +€19,771 | +43.4% |
| Income taxes | 67/77 | €15,182 | €20,020 | +€4,838 | +31.9% |
| Profit (loss) for the period | 9904 | €30,392 | €45,325 | +€14,933 | +49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,392 | €45,325 | +€14,933 | +49.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.