SPAN CONSULTING: what changed
Two fiscal 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.
SPAN CONSULTING
Largest movements
- Cash -€34,522
down €34,522 (-97.4%), from €35,446 to €925
mainly Advances received (-€24,200) and Receivables within one year (-€19,382)
- Receivables within one year +€19,382
up €19,382 (+26.4%), from €73,422 to €92,804
of which Trade receivables: +€13,590
- Tangible fixed assets -€3,332
no longer reported in 2025 (was €3,332)
- Advances received -€24,200
no longer reported in 2025 (was €24,200)
- Trade debts +€10,792
up €10,792 (+1061.6%), from €1,017 to €11,809
- Tax, wage and social debts -€5,808
down €5,808 (-32.5%), from €17,857 to €12,049
of which Taxes: -€3,511
- Reserves +€5,800
up €5,800 (+311.8%), from €1,860 to €7,660
of which Distributable reserves: +€5,800
- Current portion of long-term debt -€4,047
no longer reported in 2025 (was €4,047)
- Depreciation -€3,425
down €3,425 (-50.7%), from €6,757 to €3,332
- Staff costs +€2,644
up €2,644 (+30.2%), from €8,744 to €11,388
- Gross operating margin +€684
up €684 (+3.2%), from €21,292 to €21,976
- Taxes +€398
up €398 (+11.3%), from €3,523 to €3,921
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.
Cash bridge derived
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 | €115,570 | €96,997 | -€18,573 | -16.1% |
| Fixed assets | 21/28 | €3,332 | - | -€3,332 | |
| Tangible fixed assets | 22/27 | €3,332 | - | -€3,332 | |
| Furniture and vehicles | 24 | €3,332 | - | -€3,332 | |
| Current assets | 29/58 | €112,237 | €96,997 | -€15,240 | -13.6% |
| Amounts receivable within one year | 40/41 | €73,422 | €92,804 | +€19,382 | +26.4% |
| Trade receivables | 40 | €13,525 | €27,115 | +€13,590 | +100.5% |
| Other amounts receivable | 41 | €59,897 | €65,689 | +€5,792 | +9.7% |
| Cash at bank and in hand | 54/58 | €35,446 | €925 | -€34,522 | -97.4% |
| Deferred charges and accrued income | 490/1 | €3,368 | €3,268 | -€100 | -3.0% |
| Total equity and liabilities | 10/49 | €115,570 | €96,997 | -€18,573 | -16.1% |
| Equity | 10/15 | €66,768 | €72,592 | +€5,824 | +8.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €7,660 | +€5,800 | +311.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €5,800 | +€5,800 | |
| Profit (loss) carried forward | 14 | €52,508 | €52,532 | +€24 | 0.0% |
| Amounts payable | 17/49 | €48,802 | €24,405 | -€24,397 | -50.0% |
| Amounts payable within one year | 42/48 | €48,802 | €24,405 | -€24,397 | -50.0% |
| Current portion of amounts payable after more than one year | 42 | €4,047 | - | -€4,047 | |
| Trade debts | 44 | €1,017 | €11,809 | +€10,792 | +1061.6% |
| Suppliers | 440/4 | €1,017 | €11,809 | +€10,792 | +1061.6% |
| Advances received on contracts in progress | 46 | €24,200 | - | -€24,200 | |
| Taxes, remuneration and social security | 45 | €17,857 | €12,049 | -€5,808 | -32.5% |
| Taxes | 450/3 | €13,443 | €9,932 | -€3,511 | -26.1% |
| Remuneration and social security | 454/9 | €4,414 | €2,117 | -€2,296 | -52.0% |
| Other amounts payable | 47/48 | €1,681 | €547 | -€1,134 | -67.5% |
| Remuneration, social security and pensions | 62 | €8,744 | €11,388 | +€2,644 | +30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,757 | €3,332 | -€3,425 | -50.7% |
| Other operating charges | 640/8 | €352 | €359 | +€7 | +2.0% |
| Gross operating margin | 9900 | €21,292 | €21,976 | +€684 | +3.2% |
| Operating profit (loss) | 9901 | €5,439 | €6,897 | +€1,458 | +26.8% |
| Financial income | 75/76B | €3,368 | €3,268 | -€100 | -3.0% |
| Recurring financial income | 75 | €3,368 | €3,268 | -€100 | -3.0% |
| Financial charges | 65/66B | €611 | €420 | -€191 | -31.3% |
| Recurring financial charges | 65 | €611 | €420 | -€191 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €8,197 | €9,745 | +€1,548 | +18.9% |
| Income taxes | 67/77 | €3,523 | €3,921 | +€398 | +11.3% |
| Profit (loss) for the period | 9904 | €4,674 | €5,824 | +€1,150 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,674 | €5,824 | +€1,150 | +24.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.