SP SERVICES SPRL: 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 SERVICES SPRL
Largest movements
- Deferred charges and accrued income +€744
up €744, from €0 to €744
- Receivables within one year +€529
up €529 (+4.9%), from €10,815 to €11,343
of which Other amounts receivable: +€1,372
- Cash -€454
down €454 (-79.7%), from €570 to €116
mainly Net result for the year (-€1,129) and Deferred charges and accrued income (-€744)
- Trade debts +€2,046
up €2,046 (+384%), from €532 to €2,579
- Profit (loss) carried forward -€1,228
down €1,228 (-0.9%), from -€142,351 to -€143,579
- Turnover +€4,381
up €4,381 (+111%), from €3,939 to €8,320
- Other operating charges +€3,974
new in 2025: €3,974
- Gross operating margin +€3,845
up €3,845 (+337%), from €1,142 to €4,987
- Financial charges +€1,590
up €1,590 (+313%), from €507 to €2,097
- Purchases and services +€536
up €536 (+19.2%), from €2,797 to €3,333
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 | €11,384 | €12,203 | +€819 | +7.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | - | €0 | = | |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €11,384 | €12,203 | +€819 | +7.2% |
| Amounts receivable within one year | 40/41 | €10,815 | €11,343 | +€529 | +4.9% |
| Trade receivables | 40 | €8,607 | €7,764 | -€843 | -9.8% |
| Other amounts receivable | 41 | €2,207 | €3,579 | +€1,372 | +62.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €570 | €116 | -€454 | -79.7% |
| Deferred charges and accrued income | 490/1 | €0 | €744 | +€744 | |
| Total equity and liabilities | 10/49 | €11,384 | €12,203 | +€819 | +7.2% |
| Equity | 10/15 | -€135,351 | -€136,579 | -€1,228 | -0.9% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Capital | 10 | €7,000 | €7,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Uncalled capital | 101 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,351 | -€143,579 | -€1,228 | -0.9% |
| Amounts payable | 17/49 | €146,736 | €148,782 | +€2,046 | +1.4% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €46,736 | €48,782 | +€2,046 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €22,500 | €22,500 | = | 0.0% |
| Trade debts | 44 | €532 | €2,579 | +€2,046 | +384% |
| Suppliers | 440/4 | €532 | €2,579 | +€2,046 | +384% |
| Other amounts payable | 47/48 | €23,703 | €23,703 | = | 0.0% |
| Turnover | 70 | €3,939 | €8,320 | +€4,381 | +111% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,797 | €3,333 | +€536 | +19.2% |
| Remuneration, social security and pensions | 62 | - | €44 | +€44 | |
| Other operating charges | 640/8 | - | €3,974 | +€3,974 | |
| Gross operating margin | 9900 | €1,142 | €4,987 | +€3,845 | +337% |
| Operating profit (loss) | 9901 | €1,142 | €968 | -€174 | -15.2% |
| Financial charges | 65/66B | €507 | €2,097 | +€1,590 | +313% |
| Recurring financial charges | 65 | €507 | €2,097 | +€1,590 | +313% |
| Profit (loss) for the period before taxes | 9903 | €635 | -€1,129 | -€1,763 | |
| Profit (loss) for the period | 9904 | €635 | -€1,129 | -€1,763 | |
| Profit (loss) for the period to be appropriated | 9905 | €635 | -€1,129 | -€1,763 |
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 15 October 2026 via checked.be.