SPIN MOVE CONSULTING: 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.
SPIN MOVE CONSULTING
Largest movements
- Cash +€36,841
up €36,841 (+255.5%), from €14,421 to €51,262
mainly Net result for the year (+€67,896) and Receivables within one year (+€25,557)
- Receivables within one year -€25,557
down €25,557 (-81.2%), from €31,460 to €5,903
of which Trade receivables: -€27,090
- Financial fixed assets +€16,900
up €16,900 (+17.6%), from €96,000 to €112,900
- Deferred charges and accrued income +€8,441
up €8,441 (+14082.1%), from €60 to €8,501
- Profit (loss) carried forward +€67,896
up €67,896 (+214.8%), from €31,604 to €99,500
- Debts after one year -€16,000
down €16,000 (-24.1%), from €66,408 to €50,408
- Current portion of long-term debt -€13,592
down €13,592 (-100.0%), from €13,592 to €0
- Other debts -€4,499
down €4,499 (-27.6%), from €16,314 to €11,815
- Gross operating margin +€40,270
up €40,270 (+81.8%), from €49,229 to €89,499
- Taxes +€9,519
up €9,519 (+73.5%), from €12,948 to €22,467
- Financial income +€7,600
new in 2025: €7,600
- Financial charges +€2,860
up €2,860 (+109.2%), from €2,619 to €5,479
- Other operating charges -€919
down €919 (-88.5%), from €1,039 to €120
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 | €145,734 | €181,221 | +€35,488 | +24.4% |
| Fixed assets | 21/28 | €99,792 | €115,555 | +€15,763 | +15.8% |
| Tangible fixed assets | 22/27 | €3,792 | €2,655 | -€1,137 | -30.0% |
| Plant, machinery and equipment | 23 | €2,810 | €2,110 | -€700 | -24.9% |
| Furniture and vehicles | 24 | €983 | €546 | -€437 | -44.5% |
| Financial fixed assets | 28 | €96,000 | €112,900 | +€16,900 | +17.6% |
| Current assets | 29/58 | €45,941 | €65,666 | +€19,725 | +42.9% |
| Amounts receivable within one year | 40/41 | €31,460 | €5,903 | -€25,557 | -81.2% |
| Trade receivables | 40 | €31,460 | €4,370 | -€27,090 | -86.1% |
| Other amounts receivable | 41 | - | €1,533 | +€1,533 | |
| Cash at bank and in hand | 54/58 | €14,421 | €51,262 | +€36,841 | +255.5% |
| Deferred charges and accrued income | 490/1 | €60 | €8,501 | +€8,441 | +14082.1% |
| Total equity and liabilities | 10/49 | €145,734 | €181,221 | +€35,488 | +24.4% |
| Equity | 10/15 | €32,604 | €100,500 | +€67,896 | +208.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,604 | €99,500 | +€67,896 | +214.8% |
| Amounts payable | 17/49 | €113,130 | €80,722 | -€32,408 | -28.6% |
| Amounts payable after more than one year | 17 | €66,408 | €50,408 | -€16,000 | -24.1% |
| Financial debts | 170/4 | €66,408 | €50,408 | -€16,000 | -24.1% |
| Amounts payable within one year | 42/48 | €46,722 | €29,208 | -€17,514 | -37.5% |
| Current portion of amounts payable after more than one year | 42 | €13,592 | €0 | -€13,592 | -100.0% |
| Trade debts | 44 | €1,071 | €1,700 | +€629 | +58.8% |
| Suppliers | 440/4 | €1,071 | €1,700 | +€629 | +58.8% |
| Taxes, remuneration and social security | 45 | €15,745 | €15,692 | -€53 | -0.3% |
| Taxes | 450/3 | €13,595 | €13,542 | -€53 | -0.4% |
| Remuneration and social security | 454/9 | €2,150 | €2,150 | = | 0.0% |
| Other amounts payable | 47/48 | €16,314 | €11,815 | -€4,499 | -27.6% |
| Accrued charges and deferred income | 492/3 | - | €1,106 | +€1,106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,019 | €1,137 | +€118 | +11.6% |
| Other operating charges | 640/8 | €1,039 | €120 | -€919 | -88.5% |
| Gross operating margin | 9900 | €49,229 | €89,499 | +€40,270 | +81.8% |
| Operating profit (loss) | 9901 | €47,171 | €88,242 | +€41,071 | +87.1% |
| Financial income | 75/76B | - | €7,600 | +€7,600 | |
| Recurring financial income | 75 | - | €7,600 | +€7,600 | |
| Financial charges | 65/66B | €2,619 | €5,479 | +€2,860 | +109.2% |
| Recurring financial charges | 65 | €2,619 | €5,479 | +€2,860 | +109.2% |
| Profit (loss) for the period before taxes | 9903 | €44,552 | €90,363 | +€45,810 | +102.8% |
| Income taxes | 67/77 | €12,948 | €22,467 | +€9,519 | +73.5% |
| Profit (loss) for the period | 9904 | €31,604 | €67,896 | +€36,292 | +114.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,604 | €67,896 | +€36,292 | +114.8% |
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 7 October 2026 via checked.be.