SPB-TRANS: 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-TRANS
Largest movements
- Tangible fixed assets +€1,055
up €1,055 (+82.7%), from €1,276 to €2,332
of which Furniture and vehicles: +€1,324
- Receivables within one year -€750
down €750 (-1.1%), from €67,349 to €66,599
of which Other amounts receivable: -€8,441
- Current portion of long-term debt -€6,418
down €6,418 (-40.3%), from €15,943 to €9,525
- Trade debts +€4,281
up €4,281 (+297.5%), from €1,439 to €5,720
- Reserves +€2,368
up €2,368 (+6.3%), from €37,644 to €40,012
of which Distributable reserves: +€2,368
- Tax, wage and social debts -€2,223
down €2,223 (-22.5%), from €9,858 to €7,635
- Accrued charges and deferred income +€839
up €839 (+559.4%), from €150 to €989
- Gross operating margin +€10,740
up €10,740, from -€9,135 to €1,606
- Depreciation -€7,759
down €7,759 (-88.1%), from €8,810 to €1,051
- Financial income +€2,059
up €2,059 (+115.2%), from €1,787 to €3,846
- Taxes -€954
down €954 (-90.0%), from €1,060 to €106
- Financial charges -€121
down €121 (-23.1%), from €523 to €402
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,516 | €70,081 | -€434 | -0.6% |
| Fixed assets | 21/28 | €1,276 | €2,332 | +€1,055 | +82.7% |
| Tangible fixed assets | 22/27 | €1,276 | €2,332 | +€1,055 | +82.7% |
| Plant, machinery and equipment | 23 | €668 | €399 | -€268 | -40.2% |
| Furniture and vehicles | 24 | €609 | €1,932 | +€1,324 | +217.6% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Current assets | 29/58 | €69,240 | €67,750 | -€1,490 | -2.2% |
| Amounts receivable within one year | 40/41 | €67,349 | €66,599 | -€750 | -1.1% |
| Trade receivables | 40 | €1,785 | €9,476 | +€7,691 | +430.8% |
| Other amounts receivable | 41 | €65,564 | €57,123 | -€8,441 | -12.9% |
| Cash at bank and in hand | 54/58 | €833 | €674 | -€158 | -19.0% |
| Deferred charges and accrued income | 490/1 | €1,057 | €476 | -€581 | -55.0% |
| Total equity and liabilities | 10/49 | €70,516 | €70,081 | -€434 | -0.6% |
| Equity | 10/15 | €43,126 | €46,212 | +€3,086 | +7.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,644 | €40,012 | +€2,368 | +6.3% |
| 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 | €35,784 | €38,152 | +€2,368 | +6.6% |
| Profit (loss) carried forward | 14 | -€718 | - | +€718 | |
| Amounts payable | 17/49 | €27,390 | €23,869 | -€3,520 | -12.9% |
| Amounts payable within one year | 42/48 | €27,240 | €22,880 | -€4,359 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €15,943 | €9,525 | -€6,418 | -40.3% |
| Trade debts | 44 | €1,439 | €5,720 | +€4,281 | +297.5% |
| Suppliers | 440/4 | €1,439 | €5,720 | +€4,281 | +297.5% |
| Taxes, remuneration and social security | 45 | €9,858 | €7,635 | -€2,223 | -22.5% |
| Taxes | 450/3 | €9,858 | €7,635 | -€2,223 | -22.5% |
| Accrued charges and deferred income | 492/3 | €150 | €989 | +€839 | +559.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,810 | €1,051 | -€7,759 | -88.1% |
| Other operating charges | 640/8 | €906 | €807 | -€99 | -10.9% |
| Gross operating margin | 9900 | -€9,135 | €1,606 | +€10,740 | |
| Operating profit (loss) | 9901 | -€18,850 | -€252 | +€18,599 | +98.7% |
| Financial income | 75/76B | €1,787 | €3,846 | +€2,059 | +115.2% |
| Recurring financial income | 75 | €1,787 | €3,846 | +€2,059 | +115.2% |
| Financial charges | 65/66B | €523 | €402 | -€121 | -23.1% |
| Recurring financial charges | 65 | €523 | €402 | -€121 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,586 | €3,192 | +€20,778 | |
| Income taxes | 67/77 | €1,060 | €106 | -€954 | -90.0% |
| Profit (loss) for the period | 9904 | -€18,646 | €3,086 | +€21,732 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,646 | €3,086 | +€21,732 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.