SPOTLESS ARCHITECTURE: 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 ARCHITECTURE
Largest movements
- Tangible fixed assets -€10,698
down €10,698 (-39.1%), from €27,380 to €16,681
- Receivables within one year -€9,837
down €9,837 (-38.0%), from €25,859 to €16,022
of which Trade receivables: -€10,578
- Deferred charges and accrued income -€4,861
down €4,861 (-88.0%), from €5,523 to €662
- Reserves -€33,000
no longer reported in 2025 (was €33,000)
- Other debts +€30,149
up €30,149 (+134%), from €22,576 to €52,725
- Trade debts -€11,107
down €11,107 (-87.7%), from €12,658 to €1,551
- Tax, wage and social debts -€9,984
down €9,984 (-59.0%), from €16,909 to €6,925
of which Taxes: -€10,142
- Current portion of long-term debt -€4,433
down €4,433 (-57.6%), from €7,691 to €3,258
- Gross operating margin +€21,642
up €21,642 (+142%), from €15,277 to €36,920
- Other operating charges -€2,845
down €2,845 (-11.8%), from €24,080 to €21,235
- Depreciation +€1,473
up €1,473 (+15.3%), from €9,645 to €11,118
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 | €133,447 | €107,516 | -€25,931 | -19.4% |
| Fixed assets | 21/28 | €28,391 | €17,272 | -€11,118 | -39.2% |
| Intangible fixed assets | 21 | €1,011 | €591 | -€420 | -41.5% |
| Tangible fixed assets | 22/27 | €27,380 | €16,681 | -€10,698 | -39.1% |
| Furniture and vehicles | 24 | €27,380 | €16,681 | -€10,698 | -39.1% |
| Current assets | 29/58 | €105,056 | €90,244 | -€14,813 | -14.1% |
| Amounts receivable within one year | 40/41 | €25,859 | €16,022 | -€9,837 | -38.0% |
| Trade receivables | 40 | €21,659 | €11,081 | -€10,578 | -48.8% |
| Other amounts receivable | 41 | €4,200 | €4,941 | +€741 | +17.7% |
| Cash at bank and in hand | 54/58 | €73,674 | €73,559 | -€115 | -0.2% |
| Deferred charges and accrued income | 490/1 | €5,523 | €662 | -€4,861 | -88.0% |
| Total equity and liabilities | 10/49 | €133,447 | €107,516 | -€25,931 | -19.4% |
| Equity | 10/15 | €70,354 | €41,464 | -€28,890 | -41.1% |
| Contributions | 10/11 | €20,419 | €20,419 | = | 0.0% |
| Reserves | 13 | €33,000 | - | -€33,000 | |
| Distributable reserves | 133 | €33,000 | - | -€33,000 | |
| Profit (loss) carried forward | 14 | €16,934 | €21,044 | +€4,110 | +24.3% |
| Amounts payable | 17/49 | €63,093 | €66,052 | +€2,959 | +4.7% |
| Amounts payable after more than one year | 17 | €3,258 | - | -€3,258 | |
| Financial debts | 170/4 | €3,258 | - | -€3,258 | |
| Amounts payable within one year | 42/48 | €59,835 | €64,460 | +€4,625 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €7,691 | €3,258 | -€4,433 | -57.6% |
| Trade debts | 44 | €12,658 | €1,551 | -€11,107 | -87.7% |
| Suppliers | 440/4 | €12,658 | €1,551 | -€11,107 | -87.7% |
| Taxes, remuneration and social security | 45 | €16,909 | €6,925 | -€9,984 | -59.0% |
| Taxes | 450/3 | €16,909 | €6,767 | -€10,142 | -60.0% |
| Remuneration and social security | 454/9 | - | €158 | +€158 | |
| Other amounts payable | 47/48 | €22,576 | €52,725 | +€30,149 | +134% |
| Accrued charges and deferred income | 492/3 | - | €1,592 | +€1,592 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,645 | €11,118 | +€1,473 | +15.3% |
| Other operating charges | 640/8 | €24,080 | €21,235 | -€2,845 | -11.8% |
| Gross operating margin | 9900 | €15,277 | €36,920 | +€21,642 | +142% |
| Operating profit (loss) | 9901 | -€18,448 | €4,566 | +€23,014 | |
| Financial charges | 65/66B | €491 | €311 | -€180 | -36.7% |
| Recurring financial charges | 65 | €491 | €311 | -€180 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,939 | €4,256 | +€23,194 | |
| Income taxes | 67/77 | €156 | €146 | -€11 | -7.0% |
| Profit (loss) for the period | 9904 | -€19,095 | €4,110 | +€23,205 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,095 | €4,110 | +€23,205 |
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 23 October 2026 via checked.be.