SPC-Fisc: 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-Fisc
Largest movements
- Receivables within one year -€8,927
down €8,927 (-31.9%), from €27,996 to €19,069
of which Trade receivables: -€8,997
- Tangible fixed assets -€7,459
down €7,459 (-28.5%), from €26,209 to €18,750
- Cash -€7,135
down €7,135 (-80.6%), from €8,848 to €1,713
mainly Net result for the year (-€9,668) and Debts after one year (-€7,589)
- Profit (loss) carried forward -€9,668
down €9,668, from €0 to -€9,668
- Debts after one year -€7,589
down €7,589 (-62.0%), from €12,250 to €4,661
- Current portion of long-term debt -€7,029
down €7,029 (-48.1%), from €14,617 to €7,589
- Other debts +€6,518
up €6,518 (+1,648%), from €395 to €6,913
- Tax, wage and social debts -€3,790
down €3,790 (-24.6%), from €15,375 to €11,585
of which Taxes: -€3,790
- Gross operating margin -€25,290
down €25,290 (-85.4%), from €29,615 to €4,326
- Taxes -€6,007
down €6,007 (-84.7%), from €7,092 to €1,085
- Other operating charges +€1,737
up €1,737 (+109%), from €1,600 to €3,337
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 | €63,992 | €40,585 | -€23,407 | -36.6% |
| Fixed assets | 21/28 | €26,209 | €18,750 | -€7,459 | -28.5% |
| Tangible fixed assets | 22/27 | €26,209 | €18,750 | -€7,459 | -28.5% |
| Furniture and vehicles | 24 | €26,209 | €18,750 | -€7,459 | -28.5% |
| Current assets | 29/58 | €37,783 | €21,835 | -€15,948 | -42.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €27,996 | €19,069 | -€8,927 | -31.9% |
| Trade receivables | 40 | €27,888 | €18,892 | -€8,997 | -32.3% |
| Other amounts receivable | 41 | €107 | €177 | +€70 | +65.1% |
| Cash at bank and in hand | 54/58 | €8,848 | €1,713 | -€7,135 | -80.6% |
| Deferred charges and accrued income | 490/1 | €939 | €1,053 | +€114 | +12.1% |
| Total equity and liabilities | 10/49 | €63,992 | €40,585 | -€23,407 | -36.6% |
| Equity | 10/15 | €16,147 | €6,479 | -€9,668 | -59.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,147 | €14,147 | = | 0.0% |
| Distributable reserves | 133 | €14,147 | €14,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€9,668 | -€9,668 | |
| Amounts payable | 17/49 | €47,846 | €34,107 | -€13,739 | -28.7% |
| Amounts payable after more than one year | 17 | €12,250 | €4,661 | -€7,589 | -62.0% |
| Financial debts | 170/4 | €12,250 | €4,661 | -€7,589 | -62.0% |
| Amounts payable within one year | 42/48 | €35,596 | €29,138 | -€6,458 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €14,617 | €7,589 | -€7,029 | -48.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,208 | €3,051 | -€2,157 | -41.4% |
| Suppliers | 440/4 | €5,208 | €3,051 | -€2,157 | -41.4% |
| Taxes, remuneration and social security | 45 | €15,375 | €11,585 | -€3,790 | -24.6% |
| Taxes | 450/3 | €15,375 | €11,585 | -€3,790 | -24.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €395 | €6,913 | +€6,518 | +1,648% |
| Accrued charges and deferred income | 492/3 | - | €308 | +€308 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,528 | €8,631 | +€103 | +1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,600 | €3,337 | +€1,737 | +109% |
| Gross operating margin | 9900 | €29,615 | €4,326 | -€25,290 | -85.4% |
| Operating profit (loss) | 9901 | €19,487 | -€7,642 | -€27,129 | |
| Financial income | 75/76B | €2 | €18 | +€17 | +1,078% |
| Recurring financial income | 75 | €2 | €18 | +€17 | +1,078% |
| Financial charges | 65/66B | €992 | €959 | -€32 | -3.3% |
| Recurring financial charges | 65 | €992 | €959 | -€32 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €18,497 | -€8,583 | -€27,080 | |
| Income taxes | 67/77 | €7,092 | €1,085 | -€6,007 | -84.7% |
| Profit (loss) for the period | 9904 | €11,405 | -€9,668 | -€21,073 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,405 | -€9,668 | -€21,073 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.