RS Spanplafonds: 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.
RS Spanplafonds
Largest movements
- Cash -€14,697
down €14,697 (-52.6%), from €27,931 to €13,234
mainly Net result for the year (-€14,168) and Other debts (-€2,104)
- Deferred charges and accrued income +€1,496
up €1,496 (+58.8%), from €2,542 to €4,038
- Receivables within one year -€806
down €806 (-57.6%), from €1,399 to €593
of which Trade receivables: -€928
- Tangible fixed assets -€641
down €641 (-22.5%), from €2,846 to €2,204
of which Furniture and vehicles: -€376
- Reserves -€14,968
down €14,968 (-69.4%), from €21,572 to €6,604
- Trade debts +€2,315
up €2,315 (+88.1%), from €2,628 to €4,943
- Other debts -€2,104
down €2,104 (-28.1%), from €7,487 to €5,383
- Gross operating margin -€4,633
down €4,633 (-71.9%), from -€6,445 to -€11,078
- Depreciation +€691
up €691 (+129.7%), from €533 to €1,224
- Financial charges -€219
down €219 (-23.9%), from €919 to €699
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,469 | €20,670 | -€14,799 | -41.7% |
| Fixed assets | 21/28 | €2,846 | €2,204 | -€641 | -22.5% |
| Tangible fixed assets | 22/27 | €2,846 | €2,204 | -€641 | -22.5% |
| Plant, machinery and equipment | 23 | €265 | - | -€265 | |
| Furniture and vehicles | 24 | €2,581 | €2,204 | -€376 | -14.6% |
| Current assets | 29/58 | €32,623 | €18,465 | -€14,158 | -43.4% |
| Stocks and contracts in progress | 3 | €750 | €600 | -€150 | -20.0% |
| Stocks | 30/36 | €750 | €600 | -€150 | -20.0% |
| Amounts receivable within one year | 40/41 | €1,399 | €593 | -€806 | -57.6% |
| Trade receivables | 40 | €1,399 | €471 | -€928 | -66.3% |
| Other amounts receivable | 41 | - | €122 | +€122 | |
| Cash at bank and in hand | 54/58 | €27,931 | €13,234 | -€14,697 | -52.6% |
| Deferred charges and accrued income | 490/1 | €2,542 | €4,038 | +€1,496 | +58.8% |
| Total equity and liabilities | 10/49 | €35,469 | €20,670 | -€14,799 | -41.7% |
| Equity | 10/15 | €24,072 | €9,104 | -€14,968 | -62.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €21,572 | €6,604 | -€14,968 | -69.4% |
| Distributable reserves | 133 | €21,572 | €6,604 | -€14,968 | -69.4% |
| Amounts payable | 17/49 | €11,396 | €11,566 | +€169 | +1.5% |
| Amounts payable within one year | 42/48 | €11,396 | €11,566 | +€169 | +1.5% |
| Trade debts | 44 | €2,628 | €4,943 | +€2,315 | +88.1% |
| Suppliers | 440/4 | €2,628 | €4,943 | +€2,315 | +88.1% |
| Taxes, remuneration and social security | 45 | €1,282 | €1,240 | -€42 | -3.3% |
| Taxes | 450/3 | €1,282 | €1,240 | -€42 | -3.3% |
| Other amounts payable | 47/48 | €7,487 | €5,383 | -€2,104 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €533 | €1,224 | +€691 | +129.7% |
| Other operating charges | 640/8 | €992 | €1,039 | +€47 | +4.8% |
| Gross operating margin | 9900 | -€6,445 | -€11,078 | -€4,633 | -71.9% |
| Operating profit (loss) | 9901 | -€7,969 | -€13,341 | -€5,372 | -67.4% |
| Financial charges | 65/66B | €919 | €699 | -€219 | -23.9% |
| Recurring financial charges | 65 | €919 | €699 | -€219 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,888 | -€14,040 | -€5,152 | -58.0% |
| Income taxes | 67/77 | €132 | €128 | -€4 | -2.7% |
| Profit (loss) for the period | 9904 | -€9,019 | -€14,168 | -€5,149 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,019 | -€14,168 | -€5,149 | -57.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.