SPOUWEN BSS: 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.
SPOUWEN BSS
Largest movements
- Receivables within one year +€149,553
up €149,553 (+37,082%), from €403 to €149,956
of which Trade receivables: +€149,670
- Stocks and contracts +€73,057
new in 2025: €73,057
- Tangible fixed assets +€25,015
up €25,015 (+175%), from €14,268 to €39,284
- Cash +€13,714
up €13,714 (+129%), from €10,647 to €24,361
mainly Trade debts (+€221,997) and Tax, wage and social debts (+€46,049)
- Trade debts +€221,997
up €221,997 (+7,109%), from €3,123 to €225,119
- Tax, wage and social debts +€46,049
up €46,049 (+5,869%), from €785 to €46,833
of which Remuneration and social security: +€44,506
- Other debts -€34,181
down €34,181 (-100%), from €34,181 to €0
- Debts after one year +€16,980
up €16,980 (+147%), from €11,512 to €28,491
- Current portion of long-term debt +€7,709
up €7,709 (+266%), from €2,898 to €10,607
- Gross operating margin +€269,881
up €269,881 (+503%), from €53,658 to €323,539
- Staff costs +€235,424
up €235,424 (+308%), from €76,424 to €311,848
- Depreciation +€4,055
up €4,055 (+228%), from €1,776 to €5,831
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 | €28,924 | €291,448 | +€262,524 | +908% |
| Fixed assets | 21/28 | €14,268 | €39,284 | +€25,015 | +175% |
| Tangible fixed assets | 22/27 | €14,268 | €39,284 | +€25,015 | +175% |
| Leasing and similar rights | 25 | €14,268 | €39,284 | +€25,015 | +175% |
| Current assets | 29/58 | €14,655 | €252,165 | +€237,509 | +1,621% |
| Stocks and contracts in progress | 3 | - | €73,057 | +€73,057 | |
| Stocks | 30/36 | - | €73,057 | +€73,057 | |
| Amounts receivable within one year | 40/41 | €403 | €149,956 | +€149,553 | +37,082% |
| Trade receivables | 40 | €286 | €149,956 | +€149,670 | +52,274% |
| Other amounts receivable | 41 | €117 | €0 | -€117 | -100% |
| Cash at bank and in hand | 54/58 | €10,647 | €24,361 | +€13,714 | +129% |
| Deferred charges and accrued income | 490/1 | €3,605 | €4,791 | +€1,185 | +32.9% |
| Total equity and liabilities | 10/49 | €28,924 | €291,448 | +€262,524 | +908% |
| Equity | 10/15 | -€23,574 | -€19,602 | +€3,972 | +16.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,574 | -€22,602 | +€3,972 | +14.9% |
| Amounts payable | 17/49 | €52,498 | €311,050 | +€258,553 | +493% |
| Amounts payable after more than one year | 17 | €11,512 | €28,491 | +€16,980 | +147% |
| Financial debts | 170/4 | €11,512 | €28,491 | +€16,980 | +147% |
| Amounts payable within one year | 42/48 | €40,986 | €282,559 | +€241,573 | +589% |
| Current portion of amounts payable after more than one year | 42 | €2,898 | €10,607 | +€7,709 | +266% |
| Trade debts | 44 | €3,123 | €225,119 | +€221,997 | +7,109% |
| Suppliers | 440/4 | €3,123 | €225,119 | +€221,997 | +7,109% |
| Taxes, remuneration and social security | 45 | €785 | €46,833 | +€46,049 | +5,869% |
| Taxes | 450/3 | - | €1,543 | +€1,543 | |
| Remuneration and social security | 454/9 | €785 | €45,290 | +€44,506 | +5,673% |
| Other amounts payable | 47/48 | €34,181 | €0 | -€34,181 | -100% |
| Non-recurring operating income | 76A | - | €2,381 | +€2,381 | |
| Remuneration, social security and pensions | 62 | €76,424 | €311,848 | +€235,424 | +308% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,776 | €5,831 | +€4,055 | +228% |
| Other operating charges | 640/8 | €671 | €1,152 | +€481 | +71.7% |
| Gross operating margin | 9900 | €53,658 | €323,539 | +€269,881 | +503% |
| Operating profit (loss) | 9901 | -€25,213 | €4,708 | +€29,920 | |
| Financial income | 75/76B | - | €2,031 | +€2,031 | |
| Recurring financial income | 75 | - | €2,031 | +€2,031 | |
| Financial charges | 65/66B | €1,361 | €2,660 | +€1,299 | +95.4% |
| Recurring financial charges | 65 | €1,361 | €2,660 | +€1,299 | +95.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,574 | €4,079 | +€30,652 | |
| Income taxes | 67/77 | - | €107 | +€107 | |
| Profit (loss) for the period | 9904 | -€26,574 | €3,972 | +€30,546 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,574 | €3,972 | +€30,546 |
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 24 October 2026 via checked.be.