SPM 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.
SPM Consulting
Largest movements
- Financial fixed assets +€150,000
up €150,000 (+14.8%), from €1.0m to €1.2m
- Current investments -€100,000
no longer reported in 2024 (was €100,000)
- Cash -€50,668
down €50,668 (-16.2%), from €313,500 to €262,832
mainly Investment in fixed assets (net) (-€150,000) and Receivables within one year (-€3,459)
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€9,738
new in 2024: €9,738
- Gross operating margin +€2,315
up €2,315 (+28.6%), from -€8,106 to -€5,792
- Other operating charges +€1,119
new in 2024: €1,119
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 | €1,425,155 | €1,427,946 | +€2,791 | +0.2% |
| Fixed assets | 21/28 | €1,011,655 | €1,161,655 | +€150,000 | +14.8% |
| Financial fixed assets | 28 | €1,011,655 | €1,161,655 | +€150,000 | +14.8% |
| Current assets | 29/58 | €413,500 | €266,291 | -€147,209 | -35.6% |
| Amounts receivable within one year | 40/41 | - | €3,459 | +€3,459 | |
| Other amounts receivable | 41 | - | €3,459 | +€3,459 | |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €313,500 | €262,832 | -€50,668 | -16.2% |
| Total equity and liabilities | 10/49 | €1,425,155 | €1,427,946 | +€2,791 | +0.2% |
| Equity | 10/15 | €1,420,984 | €1,423,775 | +€2,791 | +0.2% |
| Contributions | 10/11 | €72,050 | €72,050 | = | 0.0% |
| Contributions outside capital | 11 | €72,050 | €72,050 | = | 0.0% |
| Share premium | 1100/10 | €72,050 | €72,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,348,934 | €1,351,725 | +€2,791 | +0.2% |
| Amounts payable | 17/49 | €4,171 | €4,171 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,171 | €4,171 | = | 0.0% |
| Trade debts | 44 | €4,171 | €4,171 | = | 0.0% |
| Suppliers | 440/4 | €4,171 | €4,171 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,119 | +€1,119 | |
| Gross operating margin | 9900 | -€8,106 | -€5,792 | +€2,315 | +28.6% |
| Operating profit (loss) | 9901 | -€8,106 | -€6,911 | +€1,195 | +14.7% |
| Financial income | 75/76B | - | €9,738 | +€9,738 | |
| Recurring financial income | 75 | - | €9,738 | +€9,738 | |
| Financial charges | 65/66B | €81 | €36 | -€45 | -55.1% |
| Recurring financial charges | 65 | €81 | €36 | -€45 | -55.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,187 | €2,791 | +€10,978 | |
| Profit (loss) for the period | 9904 | -€8,187 | €2,791 | +€10,978 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,187 | €2,791 | +€10,978 |
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 14 October 2026 via checked.be.