SPA AUTO SERVICE: 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.
SPA AUTO SERVICE
Largest movements
- Stocks and contracts +€104,005
up €104,005 (+531%), from €19,577 to €123,582
- Receivables within one year +€27,552
up €27,552 (+17.9%), from €153,776 to €181,329
of which Trade receivables: +€31,956
- Cash -€5,857
down €5,857 (-17.2%), from €34,108 to €28,251
mainly Stocks and contracts (-€104,005) and Receivables within one year (-€27,552)
- Tangible fixed assets -€4,789
down €4,789 (-13.8%), from €34,626 to €29,837
of which Furniture and vehicles: -€4,570
- Advances received +€80,552
up €80,552 (+135%), from €59,568 to €140,120
- Profit (loss) carried forward +€27,721
up €27,721 (+189%), from €14,670 to €42,390
- Other debts +€24,247
new in 2025: €24,247
- Trade debts -€10,601
down €10,601 (-9.8%), from €108,213 to €97,612
- Gross operating margin +€49,002
up €49,002 (+84.2%), from €58,177 to €107,179
- Staff costs +€15,403
up €15,403 (+44.8%), from €34,412 to €49,815
- Taxes -€4,009
down €4,009 (-37.3%), from €10,753 to €6,744
- Financial charges +€2,524
up €2,524 (+240%), from €1,050 to €3,574
- Depreciation +€2,394
up €2,394 (+17.5%), from €13,660 to €16,053
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 | €243,087 | €363,998 | +€120,911 | +49.7% |
| Fixed assets | 21/28 | €35,626 | €30,837 | -€4,789 | -13.4% |
| Tangible fixed assets | 22/27 | €34,626 | €29,837 | -€4,789 | -13.8% |
| Land and buildings | 22 | €7,482 | €6,626 | -€856 | -11.4% |
| Plant, machinery and equipment | 23 | €16,114 | €16,751 | +€637 | +4.0% |
| Furniture and vehicles | 24 | €11,030 | €6,460 | -€4,570 | -41.4% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €207,462 | €333,161 | +€125,700 | +60.6% |
| Stocks and contracts in progress | 3 | €19,577 | €123,582 | +€104,005 | +531% |
| Stocks | 30/36 | €19,577 | €123,582 | +€104,005 | +531% |
| Amounts receivable within one year | 40/41 | €153,776 | €181,329 | +€27,552 | +17.9% |
| Trade receivables | 40 | €145,372 | €177,329 | +€31,956 | +22.0% |
| Other amounts receivable | 41 | €8,404 | €4,000 | -€4,404 | -52.4% |
| Cash at bank and in hand | 54/58 | €34,108 | €28,251 | -€5,857 | -17.2% |
| Total equity and liabilities | 10/49 | €243,087 | €363,998 | +€120,911 | +49.7% |
| Equity | 10/15 | €35,130 | €62,850 | +€27,721 | +78.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,670 | €42,390 | +€27,721 | +189% |
| Amounts payable | 17/49 | €207,958 | €301,148 | +€93,190 | +44.8% |
| Amounts payable within one year | 42/48 | €207,958 | €301,148 | +€93,190 | +44.8% |
| Trade debts | 44 | €108,213 | €97,612 | -€10,601 | -9.8% |
| Suppliers | 440/4 | €108,213 | €97,612 | -€10,601 | -9.8% |
| Advances received on contracts in progress | 46 | €59,568 | €140,120 | +€80,552 | +135% |
| Taxes, remuneration and social security | 45 | €40,178 | €39,170 | -€1,007 | -2.5% |
| Taxes | 450/3 | €31,888 | €28,326 | -€3,562 | -11.2% |
| Remuneration and social security | 454/9 | €8,290 | €10,844 | +€2,554 | +30.8% |
| Other amounts payable | 47/48 | - | €24,247 | +€24,247 | |
| Remuneration, social security and pensions | 62 | €34,412 | €49,815 | +€15,403 | +44.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,660 | €16,053 | +€2,394 | +17.5% |
| Other operating charges | 640/8 | €3,436 | €3,272 | -€164 | -4.8% |
| Gross operating margin | 9900 | €58,177 | €107,179 | +€49,002 | +84.2% |
| Operating profit (loss) | 9901 | €6,670 | €38,039 | +€31,369 | +470% |
| Financial charges | 65/66B | €1,050 | €3,574 | +€2,524 | +240% |
| Recurring financial charges | 65 | €1,050 | €3,574 | +€2,524 | +240% |
| Profit (loss) for the period before taxes | 9903 | €5,620 | €34,465 | +€28,845 | +513% |
| Income taxes | 67/77 | €10,753 | €6,744 | -€4,009 | -37.3% |
| Profit (loss) for the period | 9904 | -€5,133 | €27,721 | +€32,854 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,133 | €27,721 | +€32,854 |
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 26 October 2026 via checked.be.