SPE CONSULTING: 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.
SPE CONSULTING
Largest movements
- Receivables after one year +€120,000
up €120,000 (+200%), from €60,000 to €180,000
- Cash -€90,309
down €90,309 (-91.4%), from €98,790 to €8,482
mainly Receivables after one year (-€120,000) and Contributions, distributions and other (-€90,256)
- Deferred charges and accrued income +€50,363
up €50,363 (+753%), from €6,691 to €57,054
- Receivables within one year +€11,367
up €11,367, from €0 to €11,367
of which Other amounts receivable: +€11,367
- Tangible fixed assets -€7,346
down €7,346 (-94.3%), from €7,787 to €441
- Other debts +€97,452
up €97,452 (+5,220%), from €1,867 to €99,319
- Tax, wage and social debts -€20,846
down €20,846 (-51.3%), from €40,672 to €19,827
of which Taxes: -€25,551
- Short-term financial debts +€13,333
new in 2025: €13,333
- Trade debts -€5,865
down €5,865 (-63.0%), from €9,307 to €3,442
- Gross operating margin -€35,809
down €35,809 (-19.8%), from €181,020 to €145,211
- Taxes -€26,385
down €26,385 (-48.0%), from €55,018 to €28,633
- Staff costs +€14,689
new in 2025: €14,689
- Financial income +€5,127
up €5,127 (+358%), from €1,434 to €6,561
- Financial charges +€2,877
up €2,877 (+84.0%), from €3,423 to €6,300
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 | €173,268 | €257,343 | +€84,075 | +48.5% |
| Fixed assets | 21/28 | €7,787 | €441 | -€7,346 | -94.3% |
| Tangible fixed assets | 22/27 | €7,787 | €441 | -€7,346 | -94.3% |
| Furniture and vehicles | 24 | €7,787 | €441 | -€7,346 | -94.3% |
| Current assets | 29/58 | €165,481 | €256,902 | +€91,421 | +55.2% |
| Amounts receivable after more than one year | 29 | €60,000 | €180,000 | +€120,000 | +200% |
| Other amounts receivable | 291 | €60,000 | €180,000 | +€120,000 | +200% |
| Amounts receivable within one year | 40/41 | €0 | €11,367 | +€11,367 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €11,367 | +€11,367 | |
| Cash at bank and in hand | 54/58 | €98,790 | €8,482 | -€90,309 | -91.4% |
| Deferred charges and accrued income | 490/1 | €6,691 | €57,054 | +€50,363 | +753% |
| Total equity and liabilities | 10/49 | €173,268 | €257,343 | +€84,075 | +48.5% |
| Equity | 10/15 | €116,272 | €116,272 | = | 0.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €116,271 | €116,271 | = | 0.0% |
| Distributable reserves | 133 | €116,271 | €116,271 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,996 | €141,071 | +€84,075 | +148% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 178/9 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €51,846 | €135,921 | +€84,075 | +162% |
| Financial debts | 43 | - | €13,333 | +€13,333 | |
| Credit institutions | 430/8 | - | €13,333 | +€13,333 | |
| Trade debts | 44 | €9,307 | €3,442 | -€5,865 | -63.0% |
| Suppliers | 440/4 | €9,307 | €3,442 | -€5,865 | -63.0% |
| Taxes, remuneration and social security | 45 | €40,672 | €19,827 | -€20,846 | -51.3% |
| Taxes | 450/3 | €37,994 | €12,443 | -€25,551 | -67.3% |
| Remuneration and social security | 454/9 | €2,678 | €7,384 | +€4,706 | +176% |
| Other amounts payable | 47/48 | €1,867 | €99,319 | +€97,452 | +5,220% |
| Accrued charges and deferred income | 492/3 | €150 | €150 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €14,689 | +€14,689 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,059 | €273 | -€786 | -74.2% |
| Other operating charges | 640/8 | €13,349 | €11,620 | -€1,729 | -13.0% |
| Gross operating margin | 9900 | €181,020 | €145,211 | -€35,809 | -19.8% |
| Operating profit (loss) | 9901 | €166,611 | €118,629 | -€47,982 | -28.8% |
| Financial income | 75/76B | €1,434 | €6,561 | +€5,127 | +358% |
| Recurring financial income | 75 | €1,434 | €6,561 | +€5,127 | +358% |
| Financial charges | 65/66B | €3,423 | €6,300 | +€2,877 | +84.0% |
| Recurring financial charges | 65 | €3,423 | €6,300 | +€2,877 | +84.0% |
| Profit (loss) for the period before taxes | 9903 | €164,622 | €118,890 | -€45,732 | -27.8% |
| Income taxes | 67/77 | €55,018 | €28,633 | -€26,385 | -48.0% |
| Profit (loss) for the period | 9904 | €109,603 | €90,256 | -€19,347 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €109,603 | €90,256 | -€19,347 | -17.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.