SP Care: 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.
SP Care
Largest movements
- Receivables after one year -€18,000
no longer reported in 2025 (was €18,000)
- Tangible fixed assets -€6,234
down €6,234 (-24.5%), from €25,412 to €19,178
- Deferred charges and accrued income -€2,061
down €2,061 (-71.8%), from €2,872 to €810
- Cash +€1,321
up €1,321 (+3.3%), from €39,925 to €41,246
mainly Other debts (+€44,816) and Net result for the year (+€20,095)
- Reserves -€80,000
down €80,000 (-90.9%), from €88,000 to €8,000
- Other debts +€44,816
up €44,816 (+847.9%), from €5,285 to €50,102
- Tax, wage and social debts +€14,977
up €14,977 (+5547.0%), from €270 to €15,247
- Debts after one year -€6,196
down €6,196 (-31.1%), from €19,891 to €13,695
- Gross operating margin +€2,259
up €2,259 (+7.2%), from €31,184 to €33,443
- Taxes +€1,051
up €1,051 (+21.0%), from €5,008 to €6,060
- Other operating charges -€663
down €663 (-44.1%), from €1,502 to €839
- Financial income +€573
up €573 (+163.7%), from €350 to €923
- Depreciation +€477
up €477 (+8.3%), from €5,757 to €6,234
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 | €123,887 | €99,270 | -€24,618 | -19.9% |
| Fixed assets | 21/28 | €25,412 | €19,178 | -€6,234 | -24.5% |
| Tangible fixed assets | 22/27 | €25,412 | €19,178 | -€6,234 | -24.5% |
| Furniture and vehicles | 24 | €25,412 | €19,178 | -€6,234 | -24.5% |
| Current assets | 29/58 | €98,475 | €80,091 | -€18,384 | -18.7% |
| Amounts receivable after more than one year | 29 | €18,000 | - | -€18,000 | |
| Other amounts receivable | 291 | €18,000 | - | -€18,000 | |
| Amounts receivable within one year | 40/41 | €37,678 | €38,035 | +€357 | +0.9% |
| Trade receivables | 40 | €24,860 | €31,263 | +€6,404 | +25.8% |
| Other amounts receivable | 41 | €12,819 | €6,772 | -€6,047 | -47.2% |
| Cash at bank and in hand | 54/58 | €39,925 | €41,246 | +€1,321 | +3.3% |
| Deferred charges and accrued income | 490/1 | €2,872 | €810 | -€2,061 | -71.8% |
| Total equity and liabilities | 10/49 | €123,887 | €99,270 | -€24,618 | -19.9% |
| Equity | 10/15 | €91,238 | €11,333 | -€79,905 | -87.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €88,000 | €8,000 | -€80,000 | -90.9% |
| Distributable reserves | 133 | €88,000 | €8,000 | -€80,000 | -90.9% |
| Profit (loss) carried forward | 14 | €238 | €333 | +€95 | +39.8% |
| Amounts payable | 17/49 | €32,649 | €87,937 | +€55,288 | +169.3% |
| Amounts payable after more than one year | 17 | €19,891 | €13,695 | -€6,196 | -31.1% |
| Financial debts | 170/4 | €19,891 | €13,695 | -€6,196 | -31.1% |
| Amounts payable within one year | 42/48 | €12,208 | €73,245 | +€61,036 | +500.0% |
| Current portion of amounts payable after more than one year | 42 | €6,008 | €6,196 | +€188 | +3.1% |
| Trade debts | 44 | €645 | €1,700 | +€1,055 | +163.7% |
| Suppliers | 440/4 | €645 | €1,700 | +€1,055 | +163.7% |
| Taxes, remuneration and social security | 45 | €270 | €15,247 | +€14,977 | +5547.0% |
| Taxes | 450/3 | €270 | €15,247 | +€14,977 | +5547.0% |
| Other amounts payable | 47/48 | €5,285 | €50,102 | +€44,816 | +847.9% |
| Accrued charges and deferred income | 492/3 | €550 | €997 | +€447 | +81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,757 | €6,234 | +€477 | +8.3% |
| Other operating charges | 640/8 | €1,502 | €839 | -€663 | -44.1% |
| Gross operating margin | 9900 | €31,184 | €33,443 | +€2,259 | +7.2% |
| Operating profit (loss) | 9901 | €23,925 | €26,370 | +€2,445 | +10.2% |
| Financial income | 75/76B | €350 | €923 | +€573 | +163.7% |
| Recurring financial income | 75 | €350 | €923 | +€573 | +163.7% |
| Financial charges | 65/66B | €1,252 | €1,138 | -€114 | -9.1% |
| Recurring financial charges | 65 | €1,252 | €1,138 | -€114 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €23,023 | €26,154 | +€3,131 | +13.6% |
| Income taxes | 67/77 | €5,008 | €6,060 | +€1,051 | +21.0% |
| Profit (loss) for the period | 9904 | €18,015 | €20,095 | +€2,080 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,015 | €20,095 | +€2,080 | +11.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.