SPC CONSULTANCE: 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.
SPC CONSULTANCE
Largest movements
- Cash +€32,996
up €32,996 (+32.3%), from €102,281 to €135,278
mainly Other debts (+€132,200) and Net result for the year (+€29,736)
- Tangible fixed assets +€23,314
up €23,314 (+397%), from €5,866 to €29,180
- Receivables within one year -€19,446
down €19,446 (-49.8%), from €39,073 to €19,627
of which Trade receivables: -€20,064
- Other debts +€132,200
up €132,200 (+16,525%), from €800 to €133,000
- Profit (loss) carried forward -€103,264
down €103,264 (-99.5%), from €103,748 to €485
- Debts after one year +€21,859
new in 2025: €21,859
- Tax, wage and social debts -€17,467
down €17,467 (-44.6%), from €39,122 to €21,655
of which Taxes: -€17,579
- Current portion of long-term debt +€5,141
new in 2025: €5,141
- Gross operating margin -€25,213
down €25,213 (-38.2%), from €65,962 to €40,749
- Taxes -€6,032
down €6,032 (-42.1%), from €14,342 to €8,310
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 | €147,337 | €185,599 | +€38,262 | +26.0% |
| Fixed assets | 21/28 | €5,866 | €29,180 | +€23,314 | +397% |
| Tangible fixed assets | 22/27 | €5,866 | €29,180 | +€23,314 | +397% |
| Furniture and vehicles | 24 | €5,866 | €29,180 | +€23,314 | +397% |
| Current assets | 29/58 | €141,471 | €156,419 | +€14,948 | +10.6% |
| Amounts receivable within one year | 40/41 | €39,073 | €19,627 | -€19,446 | -49.8% |
| Trade receivables | 40 | €39,000 | €18,937 | -€20,064 | -51.4% |
| Other amounts receivable | 41 | €73 | €690 | +€617 | +844% |
| Cash at bank and in hand | 54/58 | €102,281 | €135,278 | +€32,996 | +32.3% |
| Deferred charges and accrued income | 490/1 | €117 | €1,514 | +€1,398 | +1,197% |
| Total equity and liabilities | 10/49 | €147,337 | €185,599 | +€38,262 | +26.0% |
| Equity | 10/15 | €106,248 | €2,985 | -€103,264 | -97.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,748 | €485 | -€103,264 | -99.5% |
| Amounts payable | 17/49 | €41,089 | €182,615 | +€141,526 | +344% |
| Amounts payable after more than one year | 17 | - | €21,859 | +€21,859 | |
| Financial debts | 170/4 | - | €21,859 | +€21,859 | |
| Amounts payable within one year | 42/48 | €40,093 | €160,756 | +€120,663 | +301% |
| Current portion of amounts payable after more than one year | 42 | - | €5,141 | +€5,141 | |
| Trade debts | 44 | €170 | €960 | +€789 | +464% |
| Suppliers | 440/4 | €170 | €960 | +€789 | +464% |
| Taxes, remuneration and social security | 45 | €39,122 | €21,655 | -€17,467 | -44.6% |
| Taxes | 450/3 | €39,122 | €21,543 | -€17,579 | -44.9% |
| Remuneration and social security | 454/9 | - | €112 | +€112 | |
| Other amounts payable | 47/48 | €800 | €133,000 | +€132,200 | +16,525% |
| Accrued charges and deferred income | 492/3 | €997 | - | -€997 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,293 | €1,678 | +€386 | +29.8% |
| Other operating charges | 640/8 | €1,442 | €831 | -€612 | -42.4% |
| Non-recurring operating charges | 66A | - | €142 | +€142 | |
| Gross operating margin | 9900 | €65,962 | €40,749 | -€25,213 | -38.2% |
| Operating profit (loss) | 9901 | €63,227 | €38,099 | -€25,128 | -39.7% |
| Financial charges | 65/66B | €95 | €53 | -€43 | -44.9% |
| Recurring financial charges | 65 | €95 | €53 | -€43 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €63,132 | €38,046 | -€25,085 | -39.7% |
| Income taxes | 67/77 | €14,342 | €8,310 | -€6,032 | -42.1% |
| Profit (loss) for the period | 9904 | €48,790 | €29,736 | -€19,054 | -39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €48,790 | €29,736 | -€19,054 | -39.1% |
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 17 October 2026 via checked.be.