SPALOUP CONSULTING: 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.
SPALOUP CONSULTING
Largest movements
- Receivables within one year +€20,786
up €20,786 (+69.8%), from €29,759 to €50,544
- Tangible fixed assets -€6,946
down €6,946 (-33.3%), from €20,837 to €13,891
of which Leasing and similar rights: -€6,729
- Profit (loss) carried forward +€16,246
up €16,246 (+590%), from €2,754 to €19,001
- Debts after one year -€3,962
down €3,962 (-24.4%), from €16,248 to €12,286
- Tax, wage and social debts +€1,091
up €1,091 (+10.8%), from €10,117 to €11,207
- Gross operating margin +€5,905
up €5,905 (+23.0%), from €25,652 to €31,557
- Taxes +€635
up €635 (+11.0%), from €5,788 to €6,423
- Financial charges -€336
down €336 (-21.0%), from €1,604 to €1,268
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 | €51,681 | €65,056 | +€13,375 | +25.9% |
| Fixed assets | 21/28 | €20,837 | €13,891 | -€6,946 | -33.3% |
| Tangible fixed assets | 22/27 | €20,837 | €13,891 | -€6,946 | -33.3% |
| Furniture and vehicles | 24 | €650 | €433 | -€217 | -33.3% |
| Leasing and similar rights | 25 | €20,187 | €13,458 | -€6,729 | -33.3% |
| Current assets | 29/58 | €30,844 | €51,165 | +€20,321 | +65.9% |
| Amounts receivable within one year | 40/41 | €29,759 | €50,544 | +€20,786 | +69.8% |
| Trade receivables | 40 | €29,759 | €50,544 | +€20,786 | +69.8% |
| Cash at bank and in hand | 54/58 | €1,086 | €620 | -€465 | -42.8% |
| Total equity and liabilities | 10/49 | €51,681 | €65,056 | +€13,375 | +25.9% |
| Equity | 10/15 | €21,354 | €37,601 | +€16,246 | +76.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,754 | €19,001 | +€16,246 | +590% |
| Amounts payable | 17/49 | €30,327 | €27,455 | -€2,871 | -9.5% |
| Amounts payable after more than one year | 17 | €16,248 | €12,286 | -€3,962 | -24.4% |
| Financial debts | 170/4 | €16,248 | €12,286 | -€3,962 | -24.4% |
| Amounts payable within one year | 42/48 | €14,079 | €15,169 | +€1,091 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €3,962 | €3,962 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,117 | €11,207 | +€1,091 | +10.8% |
| Taxes | 450/3 | €10,117 | €11,207 | +€1,091 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,946 | €6,946 | = | 0.0% |
| Other operating charges | 640/8 | €646 | €673 | +€27 | +4.2% |
| Gross operating margin | 9900 | €25,652 | €31,557 | +€5,905 | +23.0% |
| Operating profit (loss) | 9901 | €18,060 | €23,938 | +€5,877 | +32.5% |
| Financial charges | 65/66B | €1,604 | €1,268 | -€336 | -21.0% |
| Recurring financial charges | 65 | €1,604 | €1,268 | -€336 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €16,456 | €22,670 | +€6,213 | +37.8% |
| Income taxes | 67/77 | €5,788 | €6,423 | +€635 | +11.0% |
| Profit (loss) for the period | 9904 | €10,668 | €16,246 | +€5,578 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,668 | €16,246 | +€5,578 | +52.3% |
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 28 October 2026 via checked.be.