Spulle: 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.
Spulle
Largest movements
- Cash -€36,966
down €36,966 (-89.5%), from €41,291 to €4,325
mainly Contributions, distributions and other (-€30,762) and Other debts (-€17,303)
- Receivables within one year -€1,449
down €1,449 (-21.2%), from €6,818 to €5,369
of which Trade receivables: -€4,524
- Tangible fixed assets -€591
down €591 (-18.7%), from €3,165 to €2,574
of which Plant, machinery and equipment: -€368
- Reserves -€17,365
down €17,365 (-100%), from €17,365 to €0
- Other debts -€17,303
down €17,303 (-96.4%), from €17,949 to €646
- Tax, wage and social debts -€3,589
down €3,589 (-46.3%), from €7,745 to €4,155
- Gross operating margin +€2,457
up €2,457 (+12.6%), from €19,524 to €21,982
- Financial charges +€582
up €582 (+40.0%), from €1,455 to €2,037
- Taxes +€397
up €397 (+9.1%), from €4,354 to €4,751
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 | €51,274 | €12,268 | -€39,006 | -76.1% |
| Fixed assets | 21/28 | €3,165 | €2,574 | -€591 | -18.7% |
| Tangible fixed assets | 22/27 | €3,165 | €2,574 | -€591 | -18.7% |
| Plant, machinery and equipment | 23 | €1,126 | €759 | -€368 | -32.6% |
| Furniture and vehicles | 24 | €2,039 | €1,816 | -€224 | -11.0% |
| Current assets | 29/58 | €48,109 | €9,694 | -€38,415 | -79.9% |
| Amounts receivable within one year | 40/41 | €6,818 | €5,369 | -€1,449 | -21.2% |
| Trade receivables | 40 | €5,534 | €1,010 | -€4,524 | -81.7% |
| Other amounts receivable | 41 | €1,284 | €4,359 | +€3,075 | +240% |
| Cash at bank and in hand | 54/58 | €41,291 | €4,325 | -€36,966 | -89.5% |
| Total equity and liabilities | 10/49 | €51,274 | €12,268 | -€39,006 | -76.1% |
| Equity | 10/15 | €23,365 | €6,000 | -€17,365 | -74.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €17,365 | €0 | -€17,365 | -100% |
| Distributable reserves | 133 | €17,365 | €0 | -€17,365 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,909 | €6,268 | -€21,641 | -77.5% |
| Amounts payable within one year | 42/48 | €27,501 | €6,268 | -€21,233 | -77.2% |
| Trade debts | 44 | €1,807 | €1,467 | -€340 | -18.8% |
| Suppliers | 440/4 | €1,807 | €1,467 | -€340 | -18.8% |
| Taxes, remuneration and social security | 45 | €7,745 | €4,155 | -€3,589 | -46.3% |
| Taxes | 450/3 | €7,745 | €4,155 | -€3,589 | -46.3% |
| Other amounts payable | 47/48 | €17,949 | €646 | -€17,303 | -96.4% |
| Accrued charges and deferred income | 492/3 | €408 | €0 | -€408 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €564 | €591 | +€27 | +4.9% |
| Other operating charges | 640/8 | €1,100 | €1,206 | +€106 | +9.6% |
| Gross operating margin | 9900 | €19,524 | €21,982 | +€2,457 | +12.6% |
| Operating profit (loss) | 9901 | €17,860 | €20,185 | +€2,324 | +13.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1,011% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1,011% |
| Financial charges | 65/66B | €1,455 | €2,037 | +€582 | +40.0% |
| Recurring financial charges | 65 | €1,455 | €2,037 | +€582 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | €16,405 | €18,148 | +€1,743 | +10.6% |
| Income taxes | 67/77 | €4,354 | €4,751 | +€397 | +9.1% |
| Profit (loss) for the period | 9904 | €12,051 | €13,397 | +€1,346 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,051 | €13,397 | +€1,346 | +11.2% |
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 13 October 2026 via checked.be.