TWO SPICES CONSULTING: 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.
TWO SPICES CONSULTING
Largest movements
- Cash -€5,644
down €5,644 (-96.6%), from €5,841 to €197
mainly Investment in fixed assets (net) (-€10,314) and Tax, wage and social debts (-€9,607)
- Receivables within one year -€4,584
down €4,584 (-11.0%), from €41,675 to €37,091
of which Trade receivables: -€10,625
- Tangible fixed assets +€4,374
up €4,374 (+201%), from €2,174 to €6,548
- Financial fixed assets +€3,367
up €3,367 (+131%), from €2,574 to €5,941
- Tax, wage and social debts -€9,607
down €9,607 (-45.3%), from €21,223 to €11,617
- Profit (loss) carried forward +€4,316
up €4,316 (+14.2%), from €30,295 to €34,611
- Trade debts +€2,866
up €2,866 (+412%), from €695 to €3,561
- Gross operating margin -€39,892
down €39,892 (-79.4%), from €50,248 to €10,356
- Taxes -€6,533
down €6,533 (-72.0%), from €9,075 to €2,542
- Depreciation +€2,375
up €2,375 (+1,202%), from €198 to €2,573
- Financial income +€1,680
up €1,680 (+13,351%), from €13 to €1,692
- Other operating charges -€596
down €596 (-25.4%), from €2,350 to €1,754
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 | €52,264 | €49,838 | -€2,425 | -4.6% |
| Fixed assets | 21/28 | €4,747 | €12,489 | +€7,741 | +163% |
| Tangible fixed assets | 22/27 | €2,174 | €6,548 | +€4,374 | +201% |
| Furniture and vehicles | 24 | €2,174 | €6,548 | +€4,374 | +201% |
| Financial fixed assets | 28 | €2,574 | €5,941 | +€3,367 | +131% |
| Current assets | 29/58 | €47,516 | €37,349 | -€10,167 | -21.4% |
| Amounts receivable within one year | 40/41 | €41,675 | €37,091 | -€4,584 | -11.0% |
| Trade receivables | 40 | €13,300 | €2,674 | -€10,625 | -79.9% |
| Other amounts receivable | 41 | €28,375 | €34,417 | +€6,042 | +21.3% |
| Cash at bank and in hand | 54/58 | €5,841 | €197 | -€5,644 | -96.6% |
| Deferred charges and accrued income | 490/1 | - | €62 | +€62 | |
| Total equity and liabilities | 10/49 | €52,264 | €49,838 | -€2,425 | -4.6% |
| Equity | 10/15 | €30,345 | €34,661 | +€4,316 | +14.2% |
| Contributions | 10/11 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,295 | €34,611 | +€4,316 | +14.2% |
| Amounts payable | 17/49 | €21,918 | €15,177 | -€6,741 | -30.8% |
| Amounts payable within one year | 42/48 | €21,918 | €15,177 | -€6,741 | -30.8% |
| Trade debts | 44 | €695 | €3,561 | +€2,866 | +412% |
| Suppliers | 440/4 | €695 | €3,561 | +€2,866 | +412% |
| Taxes, remuneration and social security | 45 | €21,223 | €11,617 | -€9,607 | -45.3% |
| Taxes | 450/3 | €21,223 | €11,617 | -€9,607 | -45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198 | €2,573 | +€2,375 | +1,202% |
| Other operating charges | 640/8 | €2,350 | €1,754 | -€596 | -25.4% |
| Gross operating margin | 9900 | €50,248 | €10,356 | -€39,892 | -79.4% |
| Operating profit (loss) | 9901 | €47,701 | €6,029 | -€41,671 | -87.4% |
| Financial income | 75/76B | €13 | €1,692 | +€1,680 | +13,351% |
| Recurring financial income | 75 | €13 | €1,692 | +€1,680 | +13,351% |
| Financial charges | 65/66B | €614 | €864 | +€250 | +40.6% |
| Recurring financial charges | 65 | €614 | €864 | +€250 | +40.6% |
| Profit (loss) for the period before taxes | 9903 | €47,099 | €6,858 | -€40,241 | -85.4% |
| Income taxes | 67/77 | €9,075 | €2,542 | -€6,533 | -72.0% |
| Profit (loss) for the period | 9904 | €38,024 | €4,316 | -€33,708 | -88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,024 | €4,316 | -€33,708 | -88.7% |
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 18 October 2026 via checked.be.