SP Conseils: 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.
SP Conseils
Largest movements
- Cash +€162,637
up €162,637 (+261%), from €62,300 to €224,937
mainly Net result for the year (+€128,526) and Tax, wage and social debts (+€40,578)
- Profit (loss) carried forward +€128,526
up €128,526 (+17.2%), from €745,908 to €874,434
- Tax, wage and social debts +€40,578
up €40,578 (+448%), from €9,064 to €49,642
- Other operating charges +€6,022
up €6,022 (+1,555%), from €387 to €6,410
- Financial income +€5,418
up €5,418 (+672%), from €806 to €6,224
- Taxes +€3,418
up €3,418 (+7.4%), from €46,224 to €49,642
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 | €781,600 | €957,666 | +€176,066 | +22.5% |
| Fixed assets | 21/28 | €1,443 | €338 | -€1,105 | -76.6% |
| Tangible fixed assets | 22/27 | €1,443 | €338 | -€1,105 | -76.6% |
| Furniture and vehicles | 24 | €1,443 | €338 | -€1,105 | -76.6% |
| Current assets | 29/58 | €780,157 | €957,328 | +€177,171 | +22.7% |
| Amounts receivable within one year | 40/41 | €217,857 | €217,989 | +€132 | +0.1% |
| Trade receivables | 40 | €210,000 | €210,000 | = | 0.0% |
| Other amounts receivable | 41 | €7,857 | €7,989 | +€132 | +1.7% |
| Current investments | 50/53 | €500,000 | €505,534 | +€5,534 | +1.1% |
| Cash at bank and in hand | 54/58 | €62,300 | €224,937 | +€162,637 | +261% |
| Deferred charges and accrued income | 490/1 | - | €8,868 | +€8,868 | |
| Total equity and liabilities | 10/49 | €781,600 | €957,666 | +€176,066 | +22.5% |
| Equity | 10/15 | €767,908 | €896,434 | +€128,526 | +16.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €745,908 | €874,434 | +€128,526 | +17.2% |
| Amounts payable | 17/49 | €13,691 | €61,231 | +€47,540 | +347% |
| Amounts payable within one year | 42/48 | €13,691 | €61,231 | +€47,540 | +347% |
| Trade debts | 44 | €2,434 | €9,198 | +€6,763 | +278% |
| Suppliers | 440/4 | €2,434 | €9,198 | +€6,763 | +278% |
| Taxes, remuneration and social security | 45 | €9,064 | €49,642 | +€40,578 | +448% |
| Taxes | 450/3 | €9,064 | €49,642 | +€40,578 | +448% |
| Other amounts payable | 47/48 | €2,193 | €2,392 | +€199 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,105 | €1,105 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €6,410 | +€6,022 | +1,555% |
| Gross operating margin | 9900 | €179,618 | €179,532 | -€86 | 0.0% |
| Operating profit (loss) | 9901 | €178,126 | €172,017 | -€6,108 | -3.4% |
| Financial income | 75/76B | €806 | €6,224 | +€5,418 | +672% |
| Recurring financial income | 75 | €806 | €6,224 | +€5,418 | +672% |
| Financial charges | 65/66B | €78 | €74 | -€5 | -6.1% |
| Recurring financial charges | 65 | €78 | €74 | -€5 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €178,854 | €178,168 | -€686 | -0.4% |
| Income taxes | 67/77 | €46,224 | €49,642 | +€3,418 | +7.4% |
| Profit (loss) for the period | 9904 | €132,630 | €128,526 | -€4,103 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €132,630 | €128,526 | -€4,103 | -3.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.