SPEE 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.
SPEE CONSULTING
Largest movements
- Cash +€14,727
up €14,727 (+136%), from €10,848 to €25,576
mainly Net result for the year (+€19,597) and Trade debts (+€1,907)
- Receivables within one year +€1,368
up €1,368 (+14.6%), from €9,395 to €10,763
of which Other amounts receivable: +€3,064
- Tangible fixed assets +€527
up €527 (+51.2%), from €1,030 to €1,557
- Profit (loss) carried forward +€19,597
up €19,597, from -€10,871 to €8,726
- Tax, wage and social debts -€4,865
down €4,865 (-45.3%), from €10,744 to €5,879
of which Remuneration and social security: -€4,854
- Trade debts +€1,907
up €1,907 (+160%), from €1,195 to €3,102
- Gross operating margin +€34,933
up €34,933, from -€8,439 to €26,494
- Taxes +€3,128
up €3,128 (+1,108%), from €282 to €3,411
- Financial charges +€1,484
up €1,484 (+775%), from €191 to €1,675
- Depreciation -€613
down €613 (-38.7%), from €1,587 to €973
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 | €21,528 | €38,167 | +€16,639 | +77.3% |
| Fixed assets | 21/28 | €1,030 | €1,557 | +€527 | +51.2% |
| Tangible fixed assets | 22/27 | €1,030 | €1,557 | +€527 | +51.2% |
| Furniture and vehicles | 24 | €1,030 | €1,557 | +€527 | +51.2% |
| Current assets | 29/58 | €20,498 | €36,610 | +€16,111 | +78.6% |
| Amounts receivable within one year | 40/41 | €9,395 | €10,763 | +€1,368 | +14.6% |
| Trade receivables | 40 | €6,868 | €5,172 | -€1,696 | -24.7% |
| Other amounts receivable | 41 | €2,527 | €5,591 | +€3,064 | +121% |
| Cash at bank and in hand | 54/58 | €10,848 | €25,576 | +€14,727 | +136% |
| Deferred charges and accrued income | 490/1 | €255 | €271 | +€16 | +6.2% |
| Total equity and liabilities | 10/49 | €21,528 | €38,167 | +€16,639 | +77.3% |
| Equity | 10/15 | €9,589 | €29,186 | +€19,597 | +204% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,871 | €8,726 | +€19,597 | |
| Amounts payable | 17/49 | €11,939 | €8,981 | -€2,958 | -24.8% |
| Amounts payable within one year | 42/48 | €11,939 | €8,981 | -€2,958 | -24.8% |
| Trade debts | 44 | €1,195 | €3,102 | +€1,907 | +160% |
| Suppliers | 440/4 | €1,195 | €3,102 | +€1,907 | +160% |
| Taxes, remuneration and social security | 45 | €10,744 | €5,879 | -€4,865 | -45.3% |
| Taxes | 450/3 | €5,890 | €5,879 | -€11 | -0.2% |
| Remuneration and social security | 454/9 | €4,854 | €0 | -€4,854 | -100% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,587 | €973 | -€613 | -38.7% |
| Other operating charges | 640/8 | €785 | €941 | +€156 | +19.8% |
| Gross operating margin | 9900 | -€8,439 | €26,494 | +€34,933 | |
| Operating profit (loss) | 9901 | -€10,810 | €24,580 | +€35,390 | |
| Financial income | 75/76B | - | €102 | +€102 | |
| Recurring financial income | 75 | - | €102 | +€102 | |
| Financial charges | 65/66B | €191 | €1,675 | +€1,484 | +775% |
| Recurring financial charges | 65 | €191 | €1,675 | +€1,484 | +775% |
| Profit (loss) for the period before taxes | 9903 | -€11,002 | €23,007 | +€34,009 | |
| Income taxes | 67/77 | €282 | €3,411 | +€3,128 | +1,108% |
| Profit (loss) for the period | 9904 | -€11,284 | €19,597 | +€30,881 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,284 | €19,597 | +€30,881 |
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 14 October 2026 via checked.be.