SP ENVIRONNEMENT: 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 ENVIRONNEMENT
Largest movements
- Cash +€18,801
up €18,801 (+39.6%), from €47,476 to €66,277
mainly Other debts (+€18,009) and Depreciation (+€11,347)
- Tangible fixed assets -€9,367
down €9,367 (-21.7%), from €43,175 to €33,807
- Receivables within one year -€5,227
down €5,227 (-25.7%), from €20,376 to €15,149
of which Trade receivables: -€7,597
- Other debts +€18,009
up €18,009 (+177%), from €10,147 to €28,156
- Reserves -€12,454
down €12,454 (-19.0%), from €65,511 to €53,057
of which Distributable reserves: -€12,454
- Debts after one year -€5,991
down €5,991 (-32.0%), from €18,699 to €12,708
- Tax, wage and social debts +€4,880
up €4,880 (+93.1%), from €5,241 to €10,121
- Other operating charges -€2,196
down €2,196 (-83.5%), from €2,629 to €433
- Gross operating margin -€642
down €642 (-2.7%), from €24,057 to €23,415
- Taxes -€360
down €360 (-11.6%), from €3,095 to €2,735
- Financial charges -€279
down €279 (-18.8%), from €1,487 to €1,208
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 | €112,803 | €116,525 | +€3,721 | +3.3% |
| Fixed assets | 21/28 | €43,175 | €33,807 | -€9,367 | -21.7% |
| Tangible fixed assets | 22/27 | €43,175 | €33,807 | -€9,367 | -21.7% |
| Furniture and vehicles | 24 | €43,175 | €33,807 | -€9,367 | -21.7% |
| Current assets | 29/58 | €69,629 | €82,717 | +€13,089 | +18.8% |
| Amounts receivable within one year | 40/41 | €20,376 | €15,149 | -€5,227 | -25.7% |
| Trade receivables | 40 | €20,157 | €12,560 | -€7,597 | -37.7% |
| Other amounts receivable | 41 | €219 | €2,589 | +€2,370 | +1,083% |
| Cash at bank and in hand | 54/58 | €47,476 | €66,277 | +€18,801 | +39.6% |
| Deferred charges and accrued income | 490/1 | €1,777 | €1,292 | -€486 | -27.3% |
| Total equity and liabilities | 10/49 | €112,803 | €116,525 | +€3,721 | +3.3% |
| Equity | 10/15 | €71,711 | €59,257 | -€12,454 | -17.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €65,511 | €53,057 | -€12,454 | -19.0% |
| Non-distributable reserves | 130/1 | €1,463 | €1,463 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,463 | €1,463 | = | 0.0% |
| Distributable reserves | 133 | €64,048 | €51,594 | -€12,454 | -19.4% |
| Amounts payable | 17/49 | €41,093 | €57,268 | +€16,175 | +39.4% |
| Amounts payable after more than one year | 17 | €18,699 | €12,708 | -€5,991 | -32.0% |
| Financial debts | 170/4 | €18,699 | €12,708 | -€5,991 | -32.0% |
| Amounts payable within one year | 42/48 | €22,394 | €44,560 | +€22,166 | +99.0% |
| Current portion of amounts payable after more than one year | 42 | €5,761 | €5,991 | +€230 | +4.0% |
| Trade debts | 44 | €1,245 | €292 | -€953 | -76.5% |
| Suppliers | 440/4 | €1,245 | €292 | -€953 | -76.5% |
| Taxes, remuneration and social security | 45 | €5,241 | €10,121 | +€4,880 | +93.1% |
| Taxes | 450/3 | €5,241 | €10,121 | +€4,880 | +93.1% |
| Other amounts payable | 47/48 | €10,147 | €28,156 | +€18,009 | +177% |
| Remuneration, social security and pensions | 62 | €68 | - | -€68 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,141 | €11,347 | +€206 | +1.8% |
| Other operating charges | 640/8 | €2,629 | €433 | -€2,196 | -83.5% |
| Gross operating margin | 9900 | €24,057 | €23,415 | -€642 | -2.7% |
| Operating profit (loss) | 9901 | €10,219 | €11,635 | +€1,416 | +13.9% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €1,487 | €1,208 | -€279 | -18.8% |
| Recurring financial charges | 65 | €1,487 | €1,208 | -€279 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €8,732 | €10,433 | +€1,701 | +19.5% |
| Income taxes | 67/77 | €3,095 | €2,735 | -€360 | -11.6% |
| Profit (loss) for the period | 9904 | €5,636 | €7,697 | +€2,061 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,636 | €7,697 | +€2,061 | +36.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.