SPM PRESTIGE: 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 PRESTIGE
Largest movements
- Receivables within one year +€124,298
up €124,298 (+67.3%), from €184,725 to €309,023
of which Trade receivables: +€120,527
- Cash +€22,142
up €22,142 (+252%), from €8,804 to €30,945
mainly Trade debts (+€124,522) and Other debts (+€32,282)
- Tangible fixed assets +€9,614
up €9,614 (+121%), from €7,932 to €17,546
of which Furniture and vehicles: +€10,443
- Trade debts +€124,522
up €124,522 (+162%), from €76,764 to €201,286
- Other debts +€32,282
up €32,282 (+390%), from €8,268 to €40,550
- Tax, wage and social debts -€12,439
down €12,439 (-63.0%), from €19,731 to €7,291
of which Remuneration and social security: -€10,800
- Profit (loss) carried forward +€11,305
up €11,305 (+12.6%), from €89,590 to €100,895
- Financial charges +€3,115
up €3,115 (+129%), from €2,412 to €5,527
- Gross operating margin +€2,199
up €2,199 (+8.2%), from €26,693 to €28,892
- Other operating charges +€726
up €726 (+125%), from €579 to €1,305
- Depreciation -€712
down €712 (-9.0%), from €7,932 to €7,220
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €202,413 | €358,083 | +€155,670 | +76.9% |
| Fixed assets | 21/28 | €8,248 | €17,862 | +€9,614 | +117% |
| Tangible fixed assets | 22/27 | €7,932 | €17,546 | +€9,614 | +121% |
| Plant, machinery and equipment | 23 | €1,119 | €290 | -€829 | -74.1% |
| Furniture and vehicles | 24 | €6,813 | €17,256 | +€10,443 | +153% |
| Financial fixed assets | 28 | €316 | €316 | = | 0.0% |
| Current assets | 29/58 | €194,165 | €340,221 | +€146,056 | +75.2% |
| Amounts receivable within one year | 40/41 | €184,725 | €309,023 | +€124,298 | +67.3% |
| Trade receivables | 40 | €184,569 | €305,096 | +€120,527 | +65.3% |
| Other amounts receivable | 41 | €156 | €3,927 | +€3,770 | +2,413% |
| Cash at bank and in hand | 54/58 | €8,804 | €30,945 | +€22,142 | +252% |
| Deferred charges and accrued income | 490/1 | €637 | €254 | -€383 | -60.1% |
| Total equity and liabilities | 10/49 | €202,413 | €358,083 | +€155,670 | +76.9% |
| Equity | 10/15 | €97,650 | €108,955 | +€11,305 | +11.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,590 | €100,895 | +€11,305 | +12.6% |
| Amounts payable | 17/49 | €104,763 | €249,128 | +€144,365 | +138% |
| Amounts payable within one year | 42/48 | €104,763 | €249,128 | +€144,365 | +138% |
| Trade debts | 44 | €76,764 | €201,286 | +€124,522 | +162% |
| Suppliers | 440/4 | €76,764 | €201,286 | +€124,522 | +162% |
| Taxes, remuneration and social security | 45 | €19,731 | €7,291 | -€12,439 | -63.0% |
| Taxes | 450/3 | €8,931 | €7,291 | -€1,639 | -18.4% |
| Remuneration and social security | 454/9 | €10,800 | - | -€10,800 | |
| Other amounts payable | 47/48 | €8,268 | €40,550 | +€32,282 | +390% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,932 | €7,220 | -€712 | -9.0% |
| Other operating charges | 640/8 | €579 | €1,305 | +€726 | +125% |
| Gross operating margin | 9900 | €26,693 | €28,892 | +€2,199 | +8.2% |
| Operating profit (loss) | 9901 | €18,182 | €20,367 | +€2,185 | +12.0% |
| Financial income | 75/76B | €1 | €8 | +€8 | +1,087% |
| Recurring financial income | 75 | €1 | €8 | +€8 | +1,087% |
| Financial charges | 65/66B | €2,412 | €5,527 | +€3,115 | +129% |
| Recurring financial charges | 65 | €2,412 | €5,527 | +€3,115 | +129% |
| Profit (loss) for the period before taxes | 9903 | €15,770 | €14,848 | -€923 | -5.8% |
| Income taxes | 67/77 | €3,749 | €3,543 | -€206 | -5.5% |
| Profit (loss) for the period | 9904 | €12,022 | €11,305 | -€717 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,022 | €11,305 | -€717 | -6.0% |
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 1 November 2026 via checked.be.