SPI 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.
SPI CONSULTING
Largest movements
- Cash +€24,364
up €24,364 (+17.0%), from €142,975 to €167,339
mainly Depreciation (+€28,312) and Net result for the year (+€26,668)
- Tangible fixed assets -€24,080
down €24,080 (-4.4%), from €551,282 to €527,202
of which Land and buildings: -€18,922
- Receivables within one year -€10,907
down €10,907 (-39.5%), from €27,590 to €16,683
of which Trade receivables: -€14,038
- Debts after one year -€31,344
down €31,344 (-7.8%), from €402,419 to €371,075
- Reserves +€26,668
up €26,668 (+11.3%), from €235,920 to €262,588
of which Distributable reserves: +€26,668
- Gross operating margin +€33,999
up €33,999 (+82.0%), from €41,447 to €75,446
- Taxes +€10,861
up €10,861 (+1,124%), from €966 to €11,827
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €723,081 | €712,118 | -€10,962 | -1.5% |
| Fixed assets | 21/28 | €551,307 | €527,227 | -€24,080 | -4.4% |
| Tangible fixed assets | 22/27 | €551,282 | €527,202 | -€24,080 | -4.4% |
| Land and buildings | 22 | €534,413 | €515,491 | -€18,922 | -3.5% |
| Furniture and vehicles | 24 | €14,426 | €5,836 | -€8,590 | -59.5% |
| Other tangible fixed assets | 26 | €2,443 | €5,875 | +€3,432 | +141% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €171,774 | €184,891 | +€13,117 | +7.6% |
| Amounts receivable within one year | 40/41 | €27,590 | €16,683 | -€10,907 | -39.5% |
| Trade receivables | 40 | €27,590 | €13,552 | -€14,038 | -50.9% |
| Other amounts receivable | 41 | - | €3,131 | +€3,131 | |
| Cash at bank and in hand | 54/58 | €142,975 | €167,339 | +€24,364 | +17.0% |
| Deferred charges and accrued income | 490/1 | €1,209 | €869 | -€340 | -28.1% |
| Total equity and liabilities | 10/49 | €723,081 | €712,118 | -€10,962 | -1.5% |
| Equity | 10/15 | €279,020 | €305,688 | +€26,668 | +9.6% |
| Contributions | 10/11 | €43,100 | €43,100 | = | 0.0% |
| Reserves | 13 | €235,920 | €262,588 | +€26,668 | +11.3% |
| Non-distributable reserves | 130/1 | €3,440 | €3,440 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,440 | €3,440 | = | 0.0% |
| Distributable reserves | 133 | €232,481 | €259,149 | +€26,668 | +11.5% |
| Amounts payable | 17/49 | €444,061 | €406,430 | -€37,630 | -8.5% |
| Amounts payable after more than one year | 17 | €402,419 | €371,075 | -€31,344 | -7.8% |
| Financial debts | 170/4 | €402,419 | €371,075 | -€31,344 | -7.8% |
| Amounts payable within one year | 42/48 | €41,642 | €35,355 | -€6,287 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €30,839 | €31,344 | +€504 | +1.6% |
| Trade debts | 44 | €806 | €389 | -€417 | -51.8% |
| Suppliers | 440/4 | €806 | €389 | -€417 | -51.8% |
| Taxes, remuneration and social security | 45 | €7,043 | €2,093 | -€4,949 | -70.3% |
| Taxes | 450/3 | €7,043 | €2,093 | -€4,949 | -70.3% |
| Other amounts payable | 47/48 | €2,954 | €1,529 | -€1,424 | -48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,775 | €28,312 | -€463 | -1.6% |
| Other operating charges | 640/8 | €2,187 | €1,877 | -€309 | -14.1% |
| Gross operating margin | 9900 | €41,447 | €75,446 | +€33,999 | +82.0% |
| Operating profit (loss) | 9901 | €10,485 | €45,256 | +€34,771 | +332% |
| Financial income | 75/76B | €16 | €596 | +€580 | +3,658% |
| Recurring financial income | 75 | €16 | €596 | +€580 | +3,658% |
| Financial charges | 65/66B | €7,627 | €7,357 | -€270 | -3.5% |
| Recurring financial charges | 65 | €7,627 | €7,357 | -€270 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €2,874 | €38,495 | +€35,620 | +1,239% |
| Income taxes | 67/77 | €966 | €11,827 | +€10,861 | +1,124% |
| Profit (loss) for the period | 9904 | €1,908 | €26,668 | +€24,760 | +1,298% |
| Profit (loss) for the period to be appropriated | 9905 | €1,908 | €26,668 | +€24,760 | +1,298% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.