SP FACILITIES: what changed
SP FACILITIES
Largest movements
- Receivables within one year +€23,960
up €23,960 (+68.5%), from €35,000 to €58,960
of which Trade receivables: +€21,205
- Reserves +€26,486
up €26,486 (+5,858%), from €452 to €26,938
- Debts after one year -€14,737
down €14,737 (-11.5%), from €128,087 to €113,350
of which Financial debts: -€16,880
- Current portion of long-term debt +€6,899
up €6,899 (+43.6%), from €15,823 to €22,723
- Tax, wage and social debts +€4,988
up €4,988 (+172%), from €2,892 to €7,880
- Gross operating margin +€34,270
up €34,270 (+546%), from €6,274 to €40,544
- Taxes +€8,678
up €8,678 (+5,758%), from €151 to €8,829
- Financial charges -€455
down €455 (-8.6%), from €5,284 to €4,829
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,574 | €177,057 | +€23,483 | +15.3% |
| Fixed assets | 21/28 | €118,000 | €118,000 | = | 0.0% |
| Financial fixed assets | 28 | €118,000 | €118,000 | = | 0.0% |
| Current assets | 29/58 | €35,574 | €59,057 | +€23,483 | +66.0% |
| Amounts receivable within one year | 40/41 | €35,000 | €58,960 | +€23,960 | +68.5% |
| Trade receivables | 40 | - | €21,205 | +€21,205 | |
| Other amounts receivable | 41 | €35,000 | €37,755 | +€2,755 | +7.9% |
| Cash at bank and in hand | 54/58 | €13 | €97 | +€84 | +650% |
| Deferred charges and accrued income | 490/1 | €561 | €0 | -€561 | -100% |
| Total equity and liabilities | 10/49 | €153,574 | €177,057 | +€23,483 | +15.3% |
| Equity | 10/15 | €6,452 | €32,938 | +€26,486 | +411% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €452 | €26,938 | +€26,486 | +5,858% |
| Distributable reserves | 133 | €452 | €26,938 | +€26,486 | +5,858% |
| Amounts payable | 17/49 | €147,122 | €144,119 | -€3,004 | -2.0% |
| Amounts payable after more than one year | 17 | €128,087 | €113,350 | -€14,737 | -11.5% |
| Financial debts | 170/4 | €91,278 | €74,398 | -€16,880 | -18.5% |
| Other amounts payable | 178/9 | €36,809 | €38,952 | +€2,143 | +5.8% |
| Amounts payable within one year | 42/48 | €19,035 | €30,769 | +€11,734 | +61.6% |
| Current portion of amounts payable after more than one year | 42 | €15,823 | €22,723 | +€6,899 | +43.6% |
| Trade debts | 44 | €320 | €166 | -€153 | -48.0% |
| Suppliers | 440/4 | €320 | €166 | -€153 | -48.0% |
| Taxes, remuneration and social security | 45 | €2,892 | €7,880 | +€4,988 | +172% |
| Taxes | 450/3 | €2,892 | €7,880 | +€4,988 | +172% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €6,274 | €40,544 | +€34,270 | +546% |
| Operating profit (loss) | 9901 | €5,887 | €40,144 | +€34,257 | +582% |
| Financial charges | 65/66B | €5,284 | €4,829 | -€455 | -8.6% |
| Recurring financial charges | 65 | €5,284 | €4,829 | -€455 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €603 | €35,315 | +€34,712 | +5,758% |
| Income taxes | 67/77 | €151 | €8,829 | +€8,678 | +5,758% |
| Profit (loss) for the period | 9904 | €452 | €26,486 | +€26,034 | +5,758% |
| Profit (loss) for the period to be appropriated | 9905 | €452 | €26,486 | +€26,034 | +5,758% |
Next steps
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 5 November 2026 via checked.be.