Spray-On: 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.
Spray-On
Largest movements
- Cash -€7,333
down €7,333 (-23.3%), from €31,537 to €24,204
mainly Tax, wage and social debts (-€14,183) and Deferred charges and accrued income (-€7,138)
- Deferred charges and accrued income +€7,138
up €7,138 (+454%), from €1,571 to €8,709
- Tangible fixed assets -€2,956
down €2,956 (-13.2%), from €22,331 to €19,375
of which Furniture and vehicles: -€2,313
- Intangible fixed assets -€2,500
down €2,500 (-11.9%), from €21,024 to €18,524
- Stocks and contracts -€2,500
down €2,500 (-55.6%), from €4,500 to €2,000
- Profit (loss) carried forward -€42,703
no longer reported in 2025 (was €42,703)
- Reserves +€39,727
up €39,727 (+631%), from €6,301 to €46,027
- Tax, wage and social debts -€14,183
down €14,183 (-40.2%), from €35,272 to €21,088
of which Taxes: -€8,197
- Trade debts +€8,145
up €8,145 (+53.6%), from €15,189 to €23,334
- Gross operating margin -€80,929
down €80,929 (-38.3%), from €211,372 to €130,443
- Staff costs -€24,735
down €24,735 (-16.7%), from €148,501 to €123,766
- Taxes -€11,104
no longer reported in 2025 (was €11,104)
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 | €123,709 | €114,408 | -€9,301 | -7.5% |
| Fixed assets | 21/28 | €43,355 | €37,899 | -€5,456 | -12.6% |
| Intangible fixed assets | 21 | €21,024 | €18,524 | -€2,500 | -11.9% |
| Tangible fixed assets | 22/27 | €22,331 | €19,375 | -€2,956 | -13.2% |
| Plant, machinery and equipment | 23 | €12,957 | €12,314 | -€643 | -5.0% |
| Furniture and vehicles | 24 | €9,374 | €7,060 | -€2,313 | -24.7% |
| Current assets | 29/58 | €80,354 | €76,509 | -€3,845 | -4.8% |
| Stocks and contracts in progress | 3 | €4,500 | €2,000 | -€2,500 | -55.6% |
| Stocks | 30/36 | €4,500 | €2,000 | -€2,500 | -55.6% |
| Amounts receivable within one year | 40/41 | €42,747 | €41,597 | -€1,150 | -2.7% |
| Trade receivables | 40 | €42,709 | €41,567 | -€1,142 | -2.7% |
| Other amounts receivable | 41 | €38 | €29 | -€9 | -22.6% |
| Cash at bank and in hand | 54/58 | €31,537 | €24,204 | -€7,333 | -23.3% |
| Deferred charges and accrued income | 490/1 | €1,571 | €8,709 | +€7,138 | +454% |
| Total equity and liabilities | 10/49 | €123,709 | €114,408 | -€9,301 | -7.5% |
| Equity | 10/15 | €59,004 | €56,027 | -€2,977 | -5.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €6,301 | €46,027 | +€39,727 | +631% |
| Distributable reserves | 133 | €6,301 | €46,027 | +€39,727 | +631% |
| Profit (loss) carried forward | 14 | €42,703 | - | -€42,703 | |
| Amounts payable | 17/49 | €64,705 | €58,381 | -€6,324 | -9.8% |
| Amounts payable within one year | 42/48 | €64,705 | €58,381 | -€6,324 | -9.8% |
| Trade debts | 44 | €15,189 | €23,334 | +€8,145 | +53.6% |
| Suppliers | 440/4 | €15,189 | €23,334 | +€8,145 | +53.6% |
| Taxes, remuneration and social security | 45 | €35,272 | €21,088 | -€14,183 | -40.2% |
| Taxes | 450/3 | €22,382 | €14,185 | -€8,197 | -36.6% |
| Remuneration and social security | 454/9 | €12,890 | €6,904 | -€5,987 | -46.4% |
| Other amounts payable | 47/48 | €14,244 | €13,958 | -€286 | -2.0% |
| Remuneration, social security and pensions | 62 | €148,501 | €123,766 | -€24,735 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,099 | €8,965 | +€1,867 | +26.3% |
| Other operating charges | 640/8 | €830 | €649 | -€182 | -21.9% |
| Non-recurring operating charges | 66A | €1,097 | - | -€1,097 | |
| Gross operating margin | 9900 | €211,372 | €130,443 | -€80,929 | -38.3% |
| Operating profit (loss) | 9901 | €53,846 | -€2,936 | -€56,782 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +300% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +300% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €53,807 | -€2,977 | -€56,784 | |
| Income taxes | 67/77 | €11,104 | - | -€11,104 | |
| Profit (loss) for the period | 9904 | €42,703 | -€2,977 | -€45,680 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,703 | -€2,977 | -€45,680 |
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 17 October 2026 via checked.be.