Spykes: 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.
Spykes
Largest movements
- Receivables within one year +€59,819
up €59,819 (+5,597%), from €1,069 to €60,888
of which Trade receivables: +€60,888
- Cash +€52,636
up €52,636 (+11,278%), from €467 to €53,102
mainly Net result for the year (+€117,585) and Tax, wage and social debts (+€10,618)
- Tangible fixed assets +€13,716
up €13,716 (+710%), from €1,933 to €15,649
of which Furniture and vehicles: +€11,673
- Deferred charges and accrued income +€2,391
new in 2025: €2,391
- Reserves +€113,591
new in 2025: €113,591
- Tax, wage and social debts +€10,618
new in 2025: €10,618
of which Taxes: +€9,643
- Profit (loss) carried forward +€3,161
up €3,161 (+76.4%), from -€4,137 to -€975
- Trade debts +€2,225
up €2,225 (+410%), from €543 to €2,768
- Other debts -€2,059
down €2,059 (-50.7%), from €4,062 to €2,004
- Gross operating margin +€157,954
up €157,954, from -€3,679 to €154,274
- Taxes +€32,878
new in 2025: €32,878
- Depreciation +€3,160
up €3,160 (+4,727%), from €67 to €3,227
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 | €3,469 | €132,030 | +€128,562 | +3,706% |
| Fixed assets | 21/28 | €1,933 | €15,649 | +€13,716 | +710% |
| Tangible fixed assets | 22/27 | €1,933 | €15,649 | +€13,716 | +710% |
| Furniture and vehicles | 24 | €1,933 | €13,606 | +€11,673 | +604% |
| Other tangible fixed assets | 26 | - | €2,044 | +€2,044 | |
| Current assets | 29/58 | €1,536 | €116,381 | +€114,845 | +7,479% |
| Amounts receivable within one year | 40/41 | €1,069 | €60,888 | +€59,819 | +5,597% |
| Trade receivables | 40 | - | €60,888 | +€60,888 | |
| Other amounts receivable | 41 | €1,069 | €0 | -€1,069 | -100% |
| Cash at bank and in hand | 54/58 | €467 | €53,102 | +€52,636 | +11,278% |
| Deferred charges and accrued income | 490/1 | - | €2,391 | +€2,391 | |
| Total equity and liabilities | 10/49 | €3,469 | €132,030 | +€128,562 | +3,706% |
| Equity | 10/15 | -€1,137 | €115,616 | +€116,752 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €113,591 | +€113,591 | |
| Distributable reserves | 133 | - | €113,591 | +€113,591 | |
| Profit (loss) carried forward | 14 | -€4,137 | -€975 | +€3,161 | +76.4% |
| Amounts payable | 17/49 | €4,605 | €16,415 | +€11,809 | +256% |
| Amounts payable within one year | 42/48 | €4,605 | €16,327 | +€11,722 | +255% |
| Financial debts | 43 | - | €938 | +€938 | |
| Credit institutions | 430/8 | - | €938 | +€938 | |
| Trade debts | 44 | €543 | €2,768 | +€2,225 | +410% |
| Suppliers | 440/4 | €543 | €2,768 | +€2,225 | +410% |
| Taxes, remuneration and social security | 45 | - | €10,618 | +€10,618 | |
| Taxes | 450/3 | - | €9,643 | +€9,643 | |
| Remuneration and social security | 454/9 | - | €975 | +€975 | |
| Other amounts payable | 47/48 | €4,062 | €2,004 | -€2,059 | -50.7% |
| Accrued charges and deferred income | 492/3 | - | €87 | +€87 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67 | €3,227 | +€3,160 | +4,727% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€3,679 | €154,274 | +€157,954 | |
| Operating profit (loss) | 9901 | -€4,134 | €150,647 | +€154,781 | |
| Financial charges | 65/66B | €3 | €184 | +€181 | +6,191% |
| Recurring financial charges | 65 | €3 | €184 | +€181 | +6,191% |
| Profit (loss) for the period before taxes | 9903 | -€4,137 | €150,463 | +€154,600 | |
| Income taxes | 67/77 | - | €32,878 | +€32,878 | |
| Profit (loss) for the period | 9904 | -€4,137 | €117,585 | +€121,722 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,137 | €117,585 | +€121,722 |
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 14 October 2026 via checked.be.