SP-J Consult: 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-J Consult
Largest movements
- Current investments +€201,411
up €201,411 (+52.7%), from €382,244 to €583,655
- Cash -€107,317
down €107,317 (-19.2%), from €558,588 to €451,272
mainly Current investments (-€201,411) and Contributions, distributions and other (-€178,526)
- Tangible fixed assets -€30,060
down €30,060 (-5.1%), from €585,362 to €555,303
of which Land and buildings: -€35,751
- Reserves +€46,303
up €46,303 (+4.0%), from €1.2m to €1.2m
- Other debts +€43,315
up €43,315 (+14.0%), from €309,955 to €353,269
- Current portion of long-term debt -€16,666
down €16,666 (-100%), from €16,666 to €0
- Gross operating margin -€60,662
down €60,662 (-13.9%), from €437,668 to €377,007
- Taxes -€20,772
down €20,772 (-17.0%), from €122,159 to €101,387
- Financial income -€7,373
down €7,373 (-48.8%), from €15,099 to €7,726
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 | €1,587,481 | €1,658,508 | +€71,027 | +4.5% |
| Fixed assets | 21/28 | €585,362 | €555,303 | -€30,060 | -5.1% |
| Tangible fixed assets | 22/27 | €585,362 | €555,303 | -€30,060 | -5.1% |
| Land and buildings | 22 | €566,077 | €530,326 | -€35,751 | -6.3% |
| Plant, machinery and equipment | 23 | €6,644 | €5,533 | -€1,111 | -16.7% |
| Furniture and vehicles | 24 | €12,641 | €19,443 | +€6,803 | +53.8% |
| Current assets | 29/58 | €1,002,119 | €1,103,205 | +€101,086 | +10.1% |
| Amounts receivable within one year | 40/41 | €61,287 | €68,278 | +€6,992 | +11.4% |
| Trade receivables | 40 | €61,287 | €67,349 | +€6,062 | +9.9% |
| Other amounts receivable | 41 | €0 | €930 | +€930 | |
| Current investments | 50/53 | €382,244 | €583,655 | +€201,411 | +52.7% |
| Cash at bank and in hand | 54/58 | €558,588 | €451,272 | -€107,317 | -19.2% |
| Total equity and liabilities | 10/49 | €1,587,481 | €1,658,508 | +€71,027 | +4.5% |
| Equity | 10/15 | €1,178,813 | €1,223,424 | +€44,611 | +3.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,161,818 | €1,208,122 | +€46,303 | +4.0% |
| Distributable reserves | 133 | €1,161,818 | €1,208,122 | +€46,303 | +4.0% |
| Profit (loss) carried forward | 14 | €4,595 | €2,903 | -€1,692 | -36.8% |
| Amounts payable | 17/49 | €408,668 | €435,084 | +€26,415 | +6.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €400,941 | €423,998 | +€23,057 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €16,666 | €0 | -€16,666 | -100% |
| Trade debts | 44 | €11,958 | €24,302 | +€12,344 | +103% |
| Suppliers | 440/4 | €11,958 | €24,302 | +€12,344 | +103% |
| Taxes, remuneration and social security | 45 | €62,363 | €46,427 | -€15,936 | -25.6% |
| Taxes | 450/3 | €62,363 | €46,427 | -€15,936 | -25.6% |
| Other amounts payable | 47/48 | €309,955 | €353,269 | +€43,315 | +14.0% |
| Accrued charges and deferred income | 492/3 | €7,727 | €11,086 | +€3,359 | +43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,927 | €42,901 | -€3,026 | -6.6% |
| Other operating charges | 640/8 | €5,319 | €5,631 | +€312 | +5.9% |
| Gross operating margin | 9900 | €437,668 | €377,007 | -€60,662 | -13.9% |
| Operating profit (loss) | 9901 | €386,423 | €328,475 | -€57,948 | -15.0% |
| Financial income | 75/76B | €15,099 | €7,726 | -€7,373 | -48.8% |
| Recurring financial income | 75 | €15,099 | €7,726 | -€7,373 | -48.8% |
| Financial charges | 65/66B | €9,420 | €11,676 | +€2,256 | +24.0% |
| Recurring financial charges | 65 | €9,420 | €11,676 | +€2,256 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €392,102 | €324,525 | -€67,577 | -17.2% |
| Income taxes | 67/77 | €122,159 | €101,387 | -€20,772 | -17.0% |
| Profit (loss) for the period | 9904 | €269,943 | €223,138 | -€46,806 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €269,943 | €223,138 | -€46,806 | -17.3% |
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 23 October 2026 via checked.be.