SPM CONSULTANCY: what changed
Two fiscal 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.
SPM CONSULTANCY
Largest movements
- Cash +€35,155
up €35,155 (+149.0%), from €23,589 to €58,744
mainly Net result for the year (+€56,128) and Other debts (+€35,968)
- Receivables within one year -€10,556
down €10,556 (-86.4%), from €12,215 to €1,660
of which Trade receivables: -€12,215
- Tangible fixed assets -€3,261
down €3,261 (-9.2%), from €35,341 to €32,079
of which Leasing and similar rights: -€6,898
- Deferred charges and accrued income -€1,008
down €1,008 (-64.1%), from €1,573 to €565
- Other debts +€35,968
up €35,968 (+436.5%), from €8,240 to €44,209
- Debts after one year -€9,328
down €9,328 (-38.7%), from €24,112 to €14,784
- Trade debts -€5,939
down €5,939 (-91.6%), from €6,485 to €546
- Reserves +€3,128
up €3,128 (+23.9%), from €13,066 to €16,194
- Tax, wage and social debts -€2,050
down €2,050 (-25.4%), from €8,087 to €6,037
- Gross operating margin +€59,828
up €59,828 (+330.9%), from €18,078 to €77,906
- Taxes +€8,132
up €8,132 (+236.6%), from €3,437 to €11,569
- Depreciation +€7,033
up €7,033 (+689.6%), from €1,020 to €8,053
- Financial charges +€1,363
up €1,363 (+272.4%), from €500 to €1,863
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 | €72,718 | €93,048 | +€20,330 | +28.0% |
| Fixed assets | 21/28 | €35,341 | €32,079 | -€3,261 | -9.2% |
| Tangible fixed assets | 22/27 | €35,341 | €32,079 | -€3,261 | -9.2% |
| Furniture and vehicles | 24 | €1,792 | €5,429 | +€3,637 | +202.9% |
| Leasing and similar rights | 25 | €33,548 | €26,650 | -€6,898 | -20.6% |
| Current assets | 29/58 | €37,378 | €60,969 | +€23,591 | +63.1% |
| Amounts receivable within one year | 40/41 | €12,215 | €1,660 | -€10,556 | -86.4% |
| Trade receivables | 40 | €12,215 | €0 | -€12,215 | -100.0% |
| Other amounts receivable | 41 | - | €1,660 | +€1,660 | |
| Cash at bank and in hand | 54/58 | €23,589 | €58,744 | +€35,155 | +149.0% |
| Deferred charges and accrued income | 490/1 | €1,573 | €565 | -€1,008 | -64.1% |
| Total equity and liabilities | 10/49 | €72,718 | €93,048 | +€20,330 | +28.0% |
| Equity | 10/15 | €14,066 | €17,194 | +€3,128 | +22.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €13,066 | €16,194 | +€3,128 | +23.9% |
| Distributable reserves | 133 | €13,066 | €16,194 | +€3,128 | +23.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €58,652 | €75,854 | +€17,202 | +29.3% |
| Amounts payable after more than one year | 17 | €24,112 | €14,784 | -€9,328 | -38.7% |
| Financial debts | 170/4 | €24,112 | €14,784 | -€9,328 | -38.7% |
| Amounts payable within one year | 42/48 | €31,740 | €60,120 | +€28,380 | +89.4% |
| Current portion of amounts payable after more than one year | 42 | €8,928 | €9,328 | +€401 | +4.5% |
| Trade debts | 44 | €6,485 | €546 | -€5,939 | -91.6% |
| Suppliers | 440/4 | €6,485 | €546 | -€5,939 | -91.6% |
| Taxes, remuneration and social security | 45 | €8,087 | €6,037 | -€2,050 | -25.4% |
| Taxes | 450/3 | €8,087 | €6,037 | -€2,050 | -25.4% |
| Other amounts payable | 47/48 | €8,240 | €44,209 | +€35,968 | +436.5% |
| Accrued charges and deferred income | 492/3 | €2,800 | €950 | -€1,850 | -66.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,020 | €8,053 | +€7,033 | +689.6% |
| Other operating charges | 640/8 | €55 | €496 | +€441 | +799.9% |
| Gross operating margin | 9900 | €18,078 | €77,906 | +€59,828 | +330.9% |
| Operating profit (loss) | 9901 | €17,003 | €69,357 | +€52,354 | +307.9% |
| Financial income | 75/76B | - | €202 | +€202 | |
| Recurring financial income | 75 | - | €202 | +€202 | |
| Financial charges | 65/66B | €500 | €1,863 | +€1,363 | +272.4% |
| Recurring financial charges | 65 | €500 | €1,863 | +€1,363 | +272.4% |
| Profit (loss) for the period before taxes | 9903 | €16,503 | €67,696 | +€51,193 | +310.2% |
| Income taxes | 67/77 | €3,437 | €11,569 | +€8,132 | +236.6% |
| Profit (loss) for the period | 9904 | €13,066 | €56,128 | +€43,061 | +329.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,066 | €56,128 | +€43,061 | +329.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.