SPITS 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.
What changed
SPITS CONSULTING
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€70,153
2024 · €83,768-€13,615
Equity
€69,656
2024 · €70,294-€638
Cash
€0
2024 · €607-€607
Balance sheet total
€512,205
2024 · €533,421-€21,216
Largest movements
Assets
- Tangible fixed assets -€15,631
down €15,631 (-3.4%), from €462,998 to €447,367
of which Land and buildings: -€15,670
Equity and liabilities
- Debts after one year -€31,818
down €31,818 (-8.8%), from €361,670 to €329,852
- Tax, wage and social debts -€10,177
down €10,177 (-27.0%), from €37,676 to €27,499
- Other debts +€7,915
up €7,915 (+7,242%), from €109 to €8,024
Income statement
- Gross operating margin -€21,681
down €21,681 (-13.2%), from €164,528 to €142,847
- Financial charges -€1,652
down €1,652 (-6.9%), from €23,802 to €22,151
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.
Result 2024
€83,768
Gross operating margin
-€21,681
Depreciation
+€700
Other operating charges
+€1,601
Other operating items
+€5,016
Financial income
+€50
Financial charges
+€1,652
Taxes
-€953
Result 2025
€70,153
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€103,960
Investment
-€10,327
Financing
-€94,239
Cash 2024
€607
From operations (derived)
+€103,960
Net result for the year
+€70,153
Depreciation
+€26,158
Receivables within one year
+€4,778
Trade debts
+€5,132
Tax, wage and social debts
-€10,177
Other debts
+€7,915
Investment (derived)
-€10,327
Investment in fixed assets (net)
-€10,327
Financing
-€94,239
Debts after one year
-€31,818
Current portion of long-term debt
+€5,106
Short-term financial debts
+€3,263
Contributions, distributions and other
-€70,791
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €533,421 | €512,205 | -€21,216 | -4.0% |
| Fixed assets | 21/28 | €473,530 | €457,699 | -€15,831 | -3.3% |
| Tangible fixed assets | 22/27 | €462,998 | €447,367 | -€15,631 | -3.4% |
| Land and buildings | 22 | €456,412 | €440,742 | -€15,670 | -3.4% |
| Plant, machinery and equipment | 23 | €2,433 | €839 | -€1,594 | -65.5% |
| Furniture and vehicles | 24 | €4,153 | €5,786 | +€1,633 | +39.3% |
| Financial fixed assets | 28 | €10,532 | €10,332 | -€200 | -1.9% |
| Current assets | 29/58 | €59,891 | €54,506 | -€5,385 | -9.0% |
| Amounts receivable within one year | 40/41 | €59,284 | €54,506 | -€4,778 | -8.1% |
| Trade receivables | 40 | €59,284 | €54,506 | -€4,778 | -8.1% |
| Cash at bank and in hand | 54/58 | €607 | €0 | -€607 | -100% |
| Total equity and liabilities | 10/49 | €533,421 | €512,205 | -€21,216 | -4.0% |
| Equity | 10/15 | €70,294 | €69,656 | -€638 | -0.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €69,294 | €68,656 | -€638 | -0.9% |
| Distributable reserves | 133 | €69,294 | €68,656 | -€638 | -0.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €463,127 | €442,549 | -€20,578 | -4.4% |
| Amounts payable after more than one year | 17 | €361,670 | €329,852 | -€31,818 | -8.8% |
| Financial debts | 170/4 | €361,670 | €329,852 | -€31,818 | -8.8% |
| Amounts payable within one year | 42/48 | €101,457 | €112,697 | +€11,240 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €30,260 | €35,366 | +€5,106 | +16.9% |
| Financial debts | 43 | €27,800 | €31,063 | +€3,263 | +11.7% |
| Credit institutions | 430/8 | - | €3,317 | +€3,317 | |
| Other loans | 439 | €27,800 | €27,747 | -€53 | -0.2% |
| Trade debts | 44 | €5,612 | €10,744 | +€5,132 | +91.5% |
| Suppliers | 440/4 | €5,612 | €10,744 | +€5,132 | +91.5% |
| Taxes, remuneration and social security | 45 | €37,676 | €27,499 | -€10,177 | -27.0% |
| Taxes | 450/3 | €37,676 | €27,499 | -€10,177 | -27.0% |
| Other amounts payable | 47/48 | €109 | €8,024 | +€7,915 | +7,242% |
| Non-recurring operating income | 76A | €4,500 | €0 | -€4,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,858 | €26,158 | -€700 | -2.6% |
| Other operating charges | 640/8 | €6,088 | €4,487 | -€1,601 | -26.3% |
| Non-recurring operating charges | 66A | €5,016 | €0 | -€5,016 | -100% |
| Gross operating margin | 9900 | €164,528 | €142,847 | -€21,681 | -13.2% |
| Operating profit (loss) | 9901 | €126,566 | €112,202 | -€14,364 | -11.3% |
| Financial income | 75/76B | €1 | €51 | +€50 | +7,956% |
| Recurring financial income | 75 | €1 | €51 | +€50 | +7,956% |
| Financial charges | 65/66B | €23,802 | €22,151 | -€1,652 | -6.9% |
| Recurring financial charges | 65 | €23,802 | €22,151 | -€1,652 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €102,764 | €90,102 | -€12,662 | -12.3% |
| Income taxes | 67/77 | €18,996 | €19,949 | +€953 | +5.0% |
| Profit (loss) for the period | 9904 | €83,768 | €70,153 | -€13,615 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €83,768 | €70,153 | -€13,615 | -16.3% |
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 20 October 2026 via checked.be.