SP-techniek: 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-techniek
Largest movements
- Stocks and contracts +€454,945
up €454,945 (+1,687%), from €26,971 to €481,916
- Cash +€109,504
up €109,504 (+951%), from €11,513 to €121,017
mainly Debts after one year (+€260,000) and Short-term financial debts (+€200,000)
- Receivables within one year -€36,571
down €36,571 (-59.1%), from €61,884 to €25,314
of which Trade receivables: -€43,579
- Debts after one year +€260,000
new in 2025: €260,000
- Short-term financial debts +€200,000
new in 2025: €200,000
- Trade debts +€49,506
up €49,506 (+62.9%), from €78,712 to €128,217
- Reserves +€19,791
up €19,791 (+211%), from €9,387 to €29,178
- Gross operating margin +€12,066
up €12,066 (+74.5%), from €16,194 to €28,259
- Staff costs -€4,010
no longer reported in 2025 (was €4,010)
- Taxes +€2,981
up €2,981 (+121%), from €2,465 to €5,446
- Financial charges +€2,010
up €2,010 (+1,165%), from €172 to €2,182
- Other operating charges +€787
up €787 (+469%), from €168 to €955
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 | €100,368 | €630,690 | +€530,321 | +528% |
| Fixed assets | 21/28 | - | €2,443 | +€2,443 | |
| Tangible fixed assets | 22/27 | - | €2,443 | +€2,443 | |
| Plant, machinery and equipment | 23 | - | €2,443 | +€2,443 | |
| Current assets | 29/58 | €100,368 | €628,247 | +€527,878 | +526% |
| Stocks and contracts in progress | 3 | €26,971 | €481,916 | +€454,945 | +1,687% |
| Stocks | 30/36 | €26,971 | €481,916 | +€454,945 | +1,687% |
| Amounts receivable within one year | 40/41 | €61,884 | €25,314 | -€36,571 | -59.1% |
| Trade receivables | 40 | €61,884 | €18,305 | -€43,579 | -70.4% |
| Other amounts receivable | 41 | - | €7,008 | +€7,008 | |
| Cash at bank and in hand | 54/58 | €11,513 | €121,017 | +€109,504 | +951% |
| Total equity and liabilities | 10/49 | €100,368 | €630,690 | +€530,321 | +528% |
| Equity | 10/15 | €11,247 | €31,038 | +€19,791 | +176% |
| Contributions | 10/11 | €1,860 | €1,860 | = | 0.0% |
| Reserves | 13 | €9,387 | €29,178 | +€19,791 | +211% |
| Distributable reserves | 133 | €9,387 | €29,178 | +€19,791 | +211% |
| Amounts payable | 17/49 | €89,121 | €599,652 | +€510,530 | +573% |
| Amounts payable after more than one year | 17 | - | €260,000 | +€260,000 | |
| Financial debts | 170/4 | - | €260,000 | +€260,000 | |
| Amounts payable within one year | 42/48 | €89,121 | €339,577 | +€250,456 | +281% |
| Financial debts | 43 | - | €200,000 | +€200,000 | |
| Credit institutions | 430/8 | - | €200,000 | +€200,000 | |
| Trade debts | 44 | €78,712 | €128,217 | +€49,506 | +62.9% |
| Suppliers | 440/4 | €78,712 | €128,217 | +€49,506 | +62.9% |
| Taxes, remuneration and social security | 45 | €2,712 | €6,952 | +€4,240 | +156% |
| Taxes | 450/3 | €2,712 | €6,952 | +€4,240 | +156% |
| Other amounts payable | 47/48 | €7,698 | €4,408 | -€3,290 | -42.7% |
| Accrued charges and deferred income | 492/3 | - | €74 | +€74 | |
| Remuneration, social security and pensions | 62 | €4,010 | - | -€4,010 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €540 | +€540 | |
| Other operating charges | 640/8 | €168 | €955 | +€787 | +469% |
| Gross operating margin | 9900 | €16,194 | €28,259 | +€12,066 | +74.5% |
| Operating profit (loss) | 9901 | €12,016 | €26,764 | +€14,749 | +123% |
| Financial income | 75/76B | €9 | €655 | +€646 | +7,297% |
| Recurring financial income | 75 | €9 | €655 | +€646 | +7,297% |
| Financial charges | 65/66B | €172 | €2,182 | +€2,010 | +1,165% |
| Recurring financial charges | 65 | €172 | €2,182 | +€2,010 | +1,165% |
| Profit (loss) for the period before taxes | 9903 | €11,852 | €25,237 | +€13,385 | +113% |
| Income taxes | 67/77 | €2,465 | €5,446 | +€2,981 | +121% |
| Profit (loss) for the period | 9904 | €9,387 | €19,791 | +€10,404 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €9,387 | €19,791 | +€10,404 | +111% |
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 21 October 2026 via checked.be.