spLendit 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.
spLendit Consulting
Largest movements
- Cash +€25,089
up €25,089 (+44.4%), from €56,537 to €81,627
mainly Net result for the year (+€120,249) and Receivables within one year (+€24,936)
- Receivables within one year -€24,936
down €24,936 (-31.5%), from €79,234 to €54,299
of which Other amounts receivable: -€20,057
- Tangible fixed assets -€11,899
down €11,899 (-22.6%), from €52,554 to €40,656
of which Leasing and similar rights: -€7,960
- Current investments +€3,733
up €3,733 (+91.0%), from €4,100 to €7,833
- Other debts +€11,773
up €11,773 (+9.8%), from €120,000 to €131,773
- Tax, wage and social debts -€8,688
down €8,688 (-43.4%), from €20,010 to €11,322
- Debts after one year -€6,977
down €6,977 (-36.7%), from €19,010 to €12,033
- Reserves -€4,751
down €4,751 (-21.5%), from €22,083 to €17,332
- Gross operating margin +€7,163
up €7,163 (+4.4%), from €162,583 to €169,746
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 | €193,203 | €185,419 | -€7,784 | -4.0% |
| Fixed assets | 21/28 | €52,554 | €40,656 | -€11,899 | -22.6% |
| Tangible fixed assets | 22/27 | €52,554 | €40,656 | -€11,899 | -22.6% |
| Land and buildings | 22 | €16,333 | €15,884 | -€448 | -2.7% |
| Furniture and vehicles | 24 | €7,644 | €4,389 | -€3,255 | -42.6% |
| Leasing and similar rights | 25 | €27,304 | €19,344 | -€7,960 | -29.2% |
| Other tangible fixed assets | 26 | €1,274 | €1,038 | -€236 | -18.5% |
| Current assets | 29/58 | €140,649 | €144,763 | +€4,115 | +2.9% |
| Amounts receivable within one year | 40/41 | €79,234 | €54,299 | -€24,936 | -31.5% |
| Trade receivables | 40 | €58,950 | €54,071 | -€4,879 | -8.3% |
| Other amounts receivable | 41 | €20,285 | €228 | -€20,057 | -98.9% |
| Current investments | 50/53 | €4,100 | €7,833 | +€3,733 | +91.0% |
| Cash at bank and in hand | 54/58 | €56,537 | €81,627 | +€25,089 | +44.4% |
| Deferred charges and accrued income | 490/1 | €777 | €1,005 | +€228 | +29.4% |
| Total equity and liabilities | 10/49 | €193,203 | €185,419 | -€7,784 | -4.0% |
| Equity | 10/15 | €23,583 | €18,832 | -€4,751 | -20.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €22,083 | €17,332 | -€4,751 | -21.5% |
| Distributable reserves | 133 | €22,083 | €17,332 | -€4,751 | -21.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €169,621 | €166,587 | -€3,034 | -1.8% |
| Amounts payable after more than one year | 17 | €19,010 | €12,033 | -€6,977 | -36.7% |
| Financial debts | 170/4 | €19,010 | €12,033 | -€6,977 | -36.7% |
| Amounts payable within one year | 42/48 | €150,611 | €154,554 | +€3,944 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €6,669 | €6,977 | +€309 | +4.6% |
| Trade debts | 44 | €3,933 | €4,482 | +€549 | +14.0% |
| Suppliers | 440/4 | €3,933 | €4,482 | +€549 | +14.0% |
| Taxes, remuneration and social security | 45 | €20,010 | €11,322 | -€8,688 | -43.4% |
| Taxes | 450/3 | €20,010 | €11,322 | -€8,688 | -43.4% |
| Other amounts payable | 47/48 | €120,000 | €131,773 | +€11,773 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,265 | €12,052 | -€213 | -1.7% |
| Other operating charges | 640/8 | €1,762 | €1,644 | -€118 | -6.7% |
| Gross operating margin | 9900 | €162,583 | €169,746 | +€7,163 | +4.4% |
| Operating profit (loss) | 9901 | €148,556 | €156,051 | +€7,495 | +5.0% |
| Financial income | 75/76B | €2,009 | €1,758 | -€251 | -12.5% |
| Recurring financial income | 75 | €2,009 | €1,758 | -€251 | -12.5% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,080 | €1,612 | +€533 | +49.3% |
| Recurring financial charges | 65 | €1,080 | €1,125 | +€46 | +4.2% |
| Non-recurring financial charges | 66B | - | €487 | +€487 | |
| Profit (loss) for the period before taxes | 9903 | €149,485 | €156,196 | +€6,711 | +4.5% |
| Income taxes | 67/77 | €34,270 | €35,947 | +€1,677 | +4.9% |
| Profit (loss) for the period | 9904 | €115,215 | €120,249 | +€5,034 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €115,215 | €120,249 | +€5,034 | +4.4% |
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 9 October 2026 via checked.be.