SPB: 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.
SPB
Largest movements
- Cash -€6,665
down €6,665 (-99.8%), from €6,678 to €13
mainly Net result for the year (-€7,727) and Trade debts (-€4,819)
- Receivables within one year -€5,850
down €5,850 (-96.8%), from €6,044 to €194
of which Trade receivables: -€5,292
- Profit (loss) carried forward -€7,727
down €7,727 (-19.1%), from -€40,518 to -€48,245
- Trade debts -€4,819
no longer reported in 2025 (was €4,819)
- Other debts +€3,162
up €3,162 (+20.7%), from €15,289 to €18,451
- Tax, wage and social debts -€3,131
no longer reported in 2025 (was €3,131)
- Purchases and services -€85,405
down €85,405 (-92.0%), from €92,781 to €7,376
- Turnover -€79,102
no longer reported in 2025 (was €79,102)
- Staff costs -€17,799
no longer reported in 2025 (was €17,799)
- Other operating charges -€11,646
no longer reported in 2025 (was €11,646)
- Gross operating margin +€3,552
up €3,552 (+32.5%), from -€10,928 to -€7,376
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 | €12,722 | €206 | -€12,515 | -98.4% |
| Current assets | 29/58 | €12,722 | €206 | -€12,515 | -98.4% |
| Amounts receivable within one year | 40/41 | €6,044 | €194 | -€5,850 | -96.8% |
| Trade receivables | 40 | €5,292 | - | -€5,292 | |
| Other amounts receivable | 41 | €751 | €194 | -€558 | -74.2% |
| Cash at bank and in hand | 54/58 | €6,678 | €13 | -€6,665 | -99.8% |
| Total equity and liabilities | 10/49 | €12,722 | €206 | -€12,515 | -98.4% |
| Equity | 10/15 | -€10,518 | -€18,245 | -€7,727 | -73.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,518 | -€48,245 | -€7,727 | -19.1% |
| Amounts payable | 17/49 | €23,239 | €18,451 | -€4,788 | -20.6% |
| Amounts payable within one year | 42/48 | €23,239 | €18,451 | -€4,788 | -20.6% |
| Trade debts | 44 | €4,819 | - | -€4,819 | |
| Suppliers | 440/4 | €4,819 | - | -€4,819 | |
| Taxes, remuneration and social security | 45 | €3,131 | - | -€3,131 | |
| Remuneration and social security | 454/9 | €3,131 | - | -€3,131 | |
| Other amounts payable | 47/48 | €15,289 | €18,451 | +€3,162 | +20.7% |
| Turnover | 70 | €79,102 | - | -€79,102 | |
| Goods, raw materials, services and sundry goods | 60/61 | €92,781 | €7,376 | -€85,405 | -92.0% |
| Remuneration, social security and pensions | 62 | €17,799 | - | -€17,799 | |
| Other operating charges | 640/8 | €11,646 | - | -€11,646 | |
| Gross operating margin | 9900 | -€10,928 | -€7,376 | +€3,552 | +32.5% |
| Operating profit (loss) | 9901 | -€40,373 | -€7,376 | +€32,997 | +81.7% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €149 | €351 | +€202 | +135.9% |
| Recurring financial charges | 65 | €149 | €351 | +€202 | +135.9% |
| Profit (loss) for the period before taxes | 9903 | -€40,518 | -€7,727 | +€32,790 | +80.9% |
| Profit (loss) for the period | 9904 | -€40,518 | -€7,727 | +€32,790 | +80.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,518 | -€7,727 | +€32,790 | +80.9% |
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 4 October 2026 via checked.be.