SPYKER: what changed
Two fiscal 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.
SPYKER
Largest movements
- Cash -€1,645
down €1,645 (-3.9%), from €42,096 to €40,450
mainly Net result for the year (-€16,078) and Receivables within one year (-€1,232)
- Receivables within one year +€1,232
up €1,232, from €0 to €1,232
of which Other amounts receivable: +€1,222
- Reserves -€16,078
down €16,078 (-48.1%), from €33,447 to €17,369
- Other debts +€15,546
up €15,546, from €0 to €15,546
- Gross operating margin -€12,545
down €12,545 (-1112.3%), from -€1,128 to -€13,673
- Financial charges +€1,627
up €1,627 (+4172.7%), from €39 to €1,666
- Depreciation -€166
down €166 (-32.1%), from €518 to €351
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.
Cash bridge derived
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 | €43,447 | €42,915 | -€532 | -1.2% |
| Formation expenses | 20 | €351 | €0 | -€351 | -100.0% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €42,096 | €41,915 | -€181 | -0.4% |
| Amounts receivable within one year | 40/41 | €0 | €1,232 | +€1,232 | |
| Trade receivables | 40 | €0 | €10 | +€10 | |
| Other amounts receivable | 41 | - | €1,222 | +€1,222 | |
| Cash at bank and in hand | 54/58 | €42,096 | €40,450 | -€1,645 | -3.9% |
| Deferred charges and accrued income | 490/1 | - | €233 | +€233 | |
| Total equity and liabilities | 10/49 | €43,447 | €42,915 | -€532 | -1.2% |
| Equity | 10/15 | €43,447 | €27,369 | -€16,078 | -37.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €33,447 | €17,369 | -€16,078 | -48.1% |
| Distributable reserves | 133 | €33,447 | €17,369 | -€16,078 | -48.1% |
| Amounts payable | 17/49 | €0 | €15,546 | +€15,546 | |
| Amounts payable within one year | 42/48 | €0 | €15,546 | +€15,546 | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €15,546 | +€15,546 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €518 | €351 | -€166 | -32.1% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€1,128 | -€13,673 | -€12,545 | -1112.3% |
| Operating profit (loss) | 9901 | -€2,030 | -€14,411 | -€12,381 | -609.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €39 | €1,666 | +€1,627 | +4172.7% |
| Recurring financial charges | 65 | €39 | €1,666 | +€1,627 | +4172.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,069 | -€16,078 | -€14,009 | -677.1% |
| Profit (loss) for the period | 9904 | -€2,069 | -€16,078 | -€14,009 | -677.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,069 | -€16,078 | -€14,009 | -677.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.