TRISPIRA: 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.
TRISPIRA
Largest movements
- Cash +€6,299
up €6,299 (+8.1%), from €78,050 to €84,349
mainly Net result for the year (+€15,808) and Depreciation (+€4,029)
- Receivables within one year +€3,147
up €3,147 (+27.8%), from €11,308 to €14,456
of which Other amounts receivable: +€1,656
- Tangible fixed assets -€1,770
down €1,770 (-21.3%), from €8,313 to €6,543
of which Furniture and vehicles: -€1,623
- Deferred charges and accrued income +€1,229
up €1,229 (+130%), from €944 to €2,173
- Reserves +€15,808
up €15,808 (+23.0%), from €68,838 to €84,646
- Trade debts -€3,715
down €3,715 (-55.0%), from €6,751 to €3,036
- Tax, wage and social debts -€2,768
down €2,768 (-33.4%), from €8,291 to €5,522
of which Remuneration and social security: -€1,528
- Other debts -€1,169
down €1,169 (-73.8%), from €1,585 to €416
- Gross operating margin -€6,511
down €6,511 (-19.3%), from €33,680 to €27,168
- Taxes -€1,852
down €1,852 (-22.3%), from €8,285 to €6,433
- Depreciation -€479
down €479 (-10.6%), from €4,508 to €4,029
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,615 | €107,520 | +€8,905 | +9.0% |
| Fixed assets | 21/28 | €8,313 | €6,543 | -€1,770 | -21.3% |
| Tangible fixed assets | 22/27 | €8,313 | €6,543 | -€1,770 | -21.3% |
| Land and buildings | 22 | €1,769 | €1,622 | -€147 | -8.3% |
| Furniture and vehicles | 24 | €6,543 | €4,921 | -€1,623 | -24.8% |
| Current assets | 29/58 | €90,302 | €100,977 | +€10,675 | +11.8% |
| Amounts receivable within one year | 40/41 | €11,308 | €14,456 | +€3,147 | +27.8% |
| Trade receivables | 40 | €11,308 | €12,799 | +€1,491 | +13.2% |
| Other amounts receivable | 41 | - | €1,656 | +€1,656 | |
| Cash at bank and in hand | 54/58 | €78,050 | €84,349 | +€6,299 | +8.1% |
| Deferred charges and accrued income | 490/1 | €944 | €2,173 | +€1,229 | +130% |
| Total equity and liabilities | 10/49 | €98,615 | €107,520 | +€8,905 | +9.0% |
| Equity | 10/15 | €81,238 | €97,046 | +€15,808 | +19.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €68,838 | €84,646 | +€15,808 | +23.0% |
| Distributable reserves | 133 | €68,838 | €84,646 | +€15,808 | +23.0% |
| Amounts payable | 17/49 | €17,376 | €10,474 | -€6,902 | -39.7% |
| Amounts payable within one year | 42/48 | €16,626 | €8,974 | -€7,652 | -46.0% |
| Trade debts | 44 | €6,751 | €3,036 | -€3,715 | -55.0% |
| Suppliers | 440/4 | €6,751 | €3,036 | -€3,715 | -55.0% |
| Taxes, remuneration and social security | 45 | €8,291 | €5,522 | -€2,768 | -33.4% |
| Taxes | 450/3 | €5,235 | €3,994 | -€1,240 | -23.7% |
| Remuneration and social security | 454/9 | €3,056 | €1,528 | -€1,528 | -50.0% |
| Other amounts payable | 47/48 | €1,585 | €416 | -€1,169 | -73.8% |
| Accrued charges and deferred income | 492/3 | €750 | €1,500 | +€750 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,508 | €4,029 | -€479 | -10.6% |
| Other operating charges | 640/8 | €968 | €1,259 | +€291 | +30.1% |
| Gross operating margin | 9900 | €33,680 | €27,168 | -€6,511 | -19.3% |
| Operating profit (loss) | 9901 | €28,204 | €21,881 | -€6,323 | -22.4% |
| Financial income | 75/76B | €176 | €397 | +€221 | +126% |
| Recurring financial income | 75 | €176 | €397 | +€221 | +126% |
| Financial charges | 65/66B | €44 | €37 | -€7 | -15.9% |
| Recurring financial charges | 65 | €44 | €37 | -€7 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €28,336 | €22,241 | -€6,095 | -21.5% |
| Income taxes | 67/77 | €8,285 | €6,433 | -€1,852 | -22.3% |
| Profit (loss) for the period | 9904 | €20,051 | €15,808 | -€4,243 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,051 | €15,808 | -€4,243 | -21.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.