S.P.L TOP: 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.
S.P.L TOP
Largest movements
- Receivables within one year -€14,881
down €14,881 (-90.6%), from €16,416 to €1,535
of which Trade receivables: -€16,052
- Cash -€12,279
no longer reported in 2025 (was €12,279)
mainly Debts after one year (-€16,420) and Other debts (-€14,151)
- Financial fixed assets -€5,298
no longer reported in 2025 (was €5,298)
- Tangible fixed assets -€1,930
no longer reported in 2025 (was €1,930)
of which Furniture and vehicles: -€1,185
- Deferred charges and accrued income -€586
no longer reported in 2025 (was €586)
- Debts after one year -€16,420
no longer reported in 2025 (was €16,420)
- Other debts -€14,151
no longer reported in 2025 (was €14,151)
- Trade debts -€5,670
down €5,670 (-65.4%), from €8,670 to €3,000
- Profit (loss) carried forward +€3,902
up €3,902 (+56.8%), from -€6,867 to -€2,965
- Current portion of long-term debt -€2,135
no longer reported in 2025 (was €2,135)
- Gross operating margin -€9,964
down €9,964 (-61.1%), from €16,320 to €6,356
- Other operating charges -€1,727
down €1,727 (-97.2%), from €1,777 to €50
- Depreciation -€822
no longer reported in 2025 (was €822)
- Financial charges +€400
up €400 (+21.6%), from €1,847 to €2,247
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 | €36,509 | €1,535 | -€34,973 | -95.8% |
| Fixed assets | 21/28 | €7,228 | - | -€7,228 | |
| Tangible fixed assets | 22/27 | €1,930 | - | -€1,930 | |
| Plant, machinery and equipment | 23 | €745 | - | -€745 | |
| Furniture and vehicles | 24 | €1,185 | - | -€1,185 | |
| Financial fixed assets | 28 | €5,298 | - | -€5,298 | |
| Current assets | 29/58 | €29,280 | €1,535 | -€27,745 | -94.8% |
| Amounts receivable within one year | 40/41 | €16,416 | €1,535 | -€14,881 | -90.6% |
| Trade receivables | 40 | €16,052 | - | -€16,052 | |
| Other amounts receivable | 41 | €364 | €1,535 | +€1,171 | +322% |
| Cash at bank and in hand | 54/58 | €12,279 | - | -€12,279 | |
| Deferred charges and accrued income | 490/1 | €586 | - | -€586 | |
| Total equity and liabilities | 10/49 | €36,509 | €1,535 | -€34,973 | -95.8% |
| Equity | 10/15 | -€5,367 | -€1,465 | +€3,902 | +72.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,867 | -€2,965 | +€3,902 | +56.8% |
| Amounts payable | 17/49 | €41,876 | €3,000 | -€38,876 | -92.8% |
| Amounts payable after more than one year | 17 | €16,420 | - | -€16,420 | |
| Financial debts | 170/4 | €16,420 | - | -€16,420 | |
| Amounts payable within one year | 42/48 | €25,455 | €3,000 | -€22,455 | -88.2% |
| Current portion of amounts payable after more than one year | 42 | €2,135 | - | -€2,135 | |
| Trade debts | 44 | €8,670 | €3,000 | -€5,670 | -65.4% |
| Suppliers | 440/4 | €8,670 | €3,000 | -€5,670 | -65.4% |
| Taxes, remuneration and social security | 45 | €500 | - | -€500 | |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Other amounts payable | 47/48 | €14,151 | - | -€14,151 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €822 | - | -€822 | |
| Other operating charges | 640/8 | €1,777 | €50 | -€1,727 | -97.2% |
| Non-recurring operating charges | 66A | €6,557 | €156 | -€6,400 | -97.6% |
| Gross operating margin | 9900 | €16,320 | €6,356 | -€9,964 | -61.1% |
| Operating profit (loss) | 9901 | €7,164 | €6,150 | -€1,014 | -14.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,847 | €2,247 | +€400 | +21.6% |
| Recurring financial charges | 65 | €1,847 | €2,247 | +€400 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €5,317 | €3,902 | -€1,415 | -26.6% |
| Profit (loss) for the period | 9904 | €5,317 | €3,902 | -€1,415 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,317 | €3,902 | -€1,415 | -26.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.