SPconsulting: 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.
SPconsulting
Largest movements
- Receivables within one year +€104,445
up €104,445 (+446.9%), from €23,369 to €127,813
of which Trade receivables: +€104,774
- Cash -€95,208
down €95,208 (-83.0%), from €114,744 to €19,536
mainly Receivables within one year (-€104,445) and Contributions, distributions and other (-€14,947)
- Deferred charges and accrued income +€7,361
up €7,361 (+571.6%), from €1,288 to €8,648
- Trade debts +€11,182
up €11,182 (+1340.0%), from €834 to €12,016
- Other debts +€3,876
up €3,876 (+3.6%), from €108,960 to €112,836
- Gross operating margin -€19,060
down €19,060 (-45.4%), from €41,974 to €22,915
- Taxes -€3,663
down €3,663 (-45.2%), from €8,100 to €4,437
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 | €139,400 | €155,997 | +€16,597 | +11.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €139,400 | €155,997 | +€16,597 | +11.9% |
| Amounts receivable within one year | 40/41 | €23,369 | €127,813 | +€104,445 | +446.9% |
| Trade receivables | 40 | €22,469 | €127,243 | +€104,774 | +466.3% |
| Other amounts receivable | 41 | €900 | €571 | -€329 | -36.6% |
| Cash at bank and in hand | 54/58 | €114,744 | €19,536 | -€95,208 | -83.0% |
| Deferred charges and accrued income | 490/1 | €1,288 | €8,648 | +€7,361 | +571.6% |
| Total equity and liabilities | 10/49 | €139,400 | €155,997 | +€16,597 | +11.9% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €118,940 | €135,537 | +€16,597 | +14.0% |
| Amounts payable within one year | 42/48 | €118,940 | €135,537 | +€16,597 | +14.0% |
| Financial debts | 43 | €126 | €285 | +€158 | +125.4% |
| Credit institutions | 430/8 | €126 | €285 | +€158 | +125.4% |
| Trade debts | 44 | €834 | €12,016 | +€11,182 | +1340.0% |
| Suppliers | 440/4 | €834 | €12,016 | +€11,182 | +1340.0% |
| Taxes, remuneration and social security | 45 | €9,019 | €10,401 | +€1,382 | +15.3% |
| Taxes | 450/3 | €9,019 | €10,401 | +€1,382 | +15.3% |
| Other amounts payable | 47/48 | €108,960 | €112,836 | +€3,876 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34 | €0 | -€34 | -100.0% |
| Other operating charges | 640/8 | €1,384 | €1,389 | +€5 | +0.4% |
| Gross operating margin | 9900 | €41,974 | €22,915 | -€19,060 | -45.4% |
| Operating profit (loss) | 9901 | €40,557 | €21,526 | -€19,031 | -46.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €2,549 | €2,142 | -€407 | -16.0% |
| Recurring financial charges | 65 | €2,549 | €2,142 | -€407 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €38,008 | €19,384 | -€18,624 | -49.0% |
| Income taxes | 67/77 | €8,100 | €4,437 | -€3,663 | -45.2% |
| Profit (loss) for the period | 9904 | €29,908 | €14,947 | -€14,961 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,908 | €14,947 | -€14,961 | -50.0% |
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 3 October 2026 via checked.be.