SP COMPTABILITE: 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 COMPTABILITE
Largest movements
- Cash +€76,331
up €76,331 (+192.0%), from €39,753 to €116,085
mainly Net result for the year (+€107,677) and Receivables within one year (+€33,829)
- Receivables within one year -€33,829
down €33,829 (-41.2%), from €82,160 to €48,331
of which Trade receivables: -€33,829
- Tangible fixed assets -€5,456
down €5,456 (-71.9%), from €7,586 to €2,129
- Profit (loss) carried forward +€106,844
up €106,844 (+97.2%), from €109,903 to €216,747
- Other debts -€38,059
down €38,059 (-52.3%), from €72,702 to €34,642
- Tax, wage and social debts -€23,410
down €23,410 (-59.8%), from €39,149 to €15,739
of which Taxes: -€23,410
- Debts after one year -€9,902
down €9,902 (-29.6%), from €33,490 to €23,588
- Gross operating margin +€41,772
up €41,772 (+36.3%), from €114,929 to €156,701
- Taxes +€10,152
up €10,152 (+37.0%), from €27,450 to €37,602
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 | €269,959 | €306,545 | +€36,586 | +13.6% |
| Fixed assets | 21/28 | €147,586 | €142,129 | -€5,456 | -3.7% |
| Tangible fixed assets | 22/27 | €7,586 | €2,129 | -€5,456 | -71.9% |
| Furniture and vehicles | 24 | €7,586 | €2,129 | -€5,456 | -71.9% |
| Financial fixed assets | 28 | €140,000 | €140,000 | = | 0.0% |
| Current assets | 29/58 | €122,373 | €164,416 | +€42,043 | +34.4% |
| Amounts receivable within one year | 40/41 | €82,160 | €48,331 | -€33,829 | -41.2% |
| Trade receivables | 40 | €82,160 | €48,331 | -€33,829 | -41.2% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €39,753 | €116,085 | +€76,331 | +192.0% |
| Deferred charges and accrued income | 490/1 | €460 | €0 | -€460 | -100.0% |
| Total equity and liabilities | 10/49 | €269,959 | €306,545 | +€36,586 | +13.6% |
| Equity | 10/15 | €111,903 | €218,747 | +€106,844 | +95.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,903 | €216,747 | +€106,844 | +97.2% |
| Amounts payable | 17/49 | €158,055 | €87,797 | -€70,258 | -44.5% |
| Amounts payable after more than one year | 17 | €33,490 | €23,588 | -€9,902 | -29.6% |
| Financial debts | 170/4 | €33,490 | €23,588 | -€9,902 | -29.6% |
| Amounts payable within one year | 42/48 | €121,709 | €60,468 | -€61,240 | -50.3% |
| Current portion of amounts payable after more than one year | 42 | €9,561 | €9,902 | +€341 | +3.6% |
| Trade debts | 44 | €297 | €185 | -€112 | -37.8% |
| Suppliers | 440/4 | €297 | €185 | -€112 | -37.8% |
| Taxes, remuneration and social security | 45 | €39,149 | €15,739 | -€23,410 | -59.8% |
| Taxes | 450/3 | €39,149 | €15,739 | -€23,410 | -59.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €72,702 | €34,642 | -€38,059 | -52.3% |
| Accrued charges and deferred income | 492/3 | €2,856 | €3,741 | +€885 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,980 | €5,456 | +€476 | +9.6% |
| Other operating charges | 640/8 | €1,039 | €746 | -€293 | -28.2% |
| Gross operating margin | 9900 | €114,929 | €156,701 | +€41,772 | +36.3% |
| Operating profit (loss) | 9901 | €108,910 | €150,499 | +€41,589 | +38.2% |
| Financial charges | 65/66B | €4,341 | €5,220 | +€880 | +20.3% |
| Recurring financial charges | 65 | €4,341 | €5,220 | +€880 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €104,570 | €145,279 | +€40,710 | +38.9% |
| Income taxes | 67/77 | €27,450 | €37,602 | +€10,152 | +37.0% |
| Profit (loss) for the period | 9904 | €77,119 | €107,677 | +€30,558 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €77,119 | €107,677 | +€30,558 | +39.6% |
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 1 October 2026 via checked.be.