S.P. Sales: what changed
What changed
S.P. Sales
NACE 73.200, Market research and public opinion polling
filed annual accounts (NBB)
Net result for the year
€19,319
2024 · €23,885-€4,566
Equity
€236,471
2024 · €217,153+€19,319
Cash
€690
2024 · €473+€217
Balance sheet total
€375,459
2024 · €370,735+€4,724
Largest movements
Assets
- Receivables within one year +€7,613
up €7,613 (+153%), from €4,965 to €12,578
of which Trade receivables: +€4,901
Equity and liabilities
- Reserves +€30,158
up €30,158 (+15.6%), from €193,911 to €224,069
- Profit (loss) carried forward -€10,840
down €10,840 (-100%), from €10,840 to €0
- Other debts -€8,377
down €8,377 (-9.1%), from €91,783 to €83,406
- Trade debts +€6,658
up €6,658 (+1,326%), from €502 to €7,160
- Current portion of long-term debt -€6,158
down €6,158 (-100%), from €6,158 to €0
Income statement
- Gross operating margin -€7,788
down €7,788 (-18.0%), from €43,148 to €35,361
- Taxes -€2,800
down €2,800 (-20.9%), from €13,405 to €10,605
- Financial charges -€1,662
down €1,662 (-53.0%), from €3,136 to €1,474
- Financial income -€934
down €934 (-99.9%), from €935 to €1
- Depreciation +€510
up €510 (+23.5%), from €2,173 to €2,684
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€23,885
Gross operating margin
-€7,788
Depreciation
-€510
Other operating charges
+€205
Financial income
-€934
Financial charges
+€1,662
Taxes
+€2,800
Result 2025
€19,319
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€6,375
Investment
€0
Financing
-€6,158
Cash 2024
€473
From operations (derived)
+€6,375
Net result for the year
+€19,319
Depreciation
+€2,684
Receivables within one year
-€7,613
Deferred charges and accrued income
+€422
Trade debts
+€6,658
Tax, wage and social debts
-€3,068
Other debts
-€8,377
Accrued charges and deferred income
-€3,650
Financing
-€6,158
Current portion of long-term debt
-€6,158
Cash 2025
€690
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €370,735 | €375,459 | +€4,724 | +1.3% |
| Fixed assets | 21/28 | €347,348 | €344,665 | -€2,684 | -0.8% |
| Tangible fixed assets | 22/27 | €31,740 | €29,056 | -€2,684 | -8.5% |
| Land and buildings | 22 | €26,119 | €25,489 | -€629 | -2.4% |
| Plant, machinery and equipment | 23 | €1,715 | €1,283 | -€432 | -25.2% |
| Furniture and vehicles | 24 | €3,906 | €2,284 | -€1,622 | -41.5% |
| Financial fixed assets | 28 | €315,608 | €315,608 | = | 0.0% |
| Current assets | 29/58 | €23,387 | €30,795 | +€7,408 | +31.7% |
| Amounts receivable after more than one year | 29 | €14,900 | €14,900 | = | 0.0% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €14,900 | €14,900 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,965 | €12,578 | +€7,613 | +153% |
| Trade receivables | 40 | €0 | €4,901 | +€4,901 | |
| Other amounts receivable | 41 | €4,965 | €7,677 | +€2,712 | +54.6% |
| Cash at bank and in hand | 54/58 | €473 | €690 | +€217 | +45.9% |
| Deferred charges and accrued income | 490/1 | €3,049 | €2,627 | -€422 | -13.8% |
| Total equity and liabilities | 10/49 | €370,735 | €375,459 | +€4,724 | +1.3% |
| Equity | 10/15 | €217,153 | €236,471 | +€19,319 | +8.9% |
| Contributions | 10/11 | €12,402 | €12,402 | = | 0.0% |
| Reserves | 13 | €193,911 | €224,069 | +€30,158 | +15.6% |
| Distributable reserves | 133 | €193,911 | €224,069 | +€30,158 | +15.6% |
| Profit (loss) carried forward | 14 | €10,840 | €0 | -€10,840 | -100% |
| Amounts payable | 17/49 | €153,583 | €138,988 | -€14,595 | -9.5% |
| Amounts payable after more than one year | 17 | €23,704 | €23,704 | = | 0.0% |
| Financial debts | 170/4 | €23,704 | €23,704 | = | 0.0% |
| Amounts payable within one year | 42/48 | €126,229 | €115,284 | -€10,945 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €6,158 | €0 | -€6,158 | -100% |
| Trade debts | 44 | €502 | €7,160 | +€6,658 | +1,326% |
| Suppliers | 440/4 | €502 | €7,160 | +€6,658 | +1,326% |
| Taxes, remuneration and social security | 45 | €27,785 | €24,718 | -€3,068 | -11.0% |
| Taxes | 450/3 | €27,785 | €24,718 | -€3,068 | -11.0% |
| Other amounts payable | 47/48 | €91,783 | €83,406 | -€8,377 | -9.1% |
| Accrued charges and deferred income | 492/3 | €3,650 | €0 | -€3,650 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,173 | €2,684 | +€510 | +23.5% |
| Other operating charges | 640/8 | €1,484 | €1,280 | -€205 | -13.8% |
| Gross operating margin | 9900 | €43,148 | €35,361 | -€7,788 | -18.0% |
| Operating profit (loss) | 9901 | €39,491 | €31,397 | -€8,093 | -20.5% |
| Financial income | 75/76B | €935 | €1 | -€934 | -99.9% |
| Recurring financial income | 75 | €935 | €1 | -€934 | -99.9% |
| Financial charges | 65/66B | €3,136 | €1,474 | -€1,662 | -53.0% |
| Recurring financial charges | 65 | €3,136 | €1,474 | -€1,662 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €37,290 | €29,924 | -€7,366 | -19.8% |
| Income taxes | 67/77 | €13,405 | €10,605 | -€2,800 | -20.9% |
| Profit (loss) for the period | 9904 | €23,885 | €19,319 | -€4,566 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,885 | €19,319 | -€4,566 | -19.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.