SPM RENTING: 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 RENTING
Largest movements
- Receivables within one year +€63,852
up €63,852 (+44.8%), from €142,596 to €206,448
of which Other amounts receivable: +€35,846
- Tangible fixed assets +€29,156
up €29,156 (+17.5%), from €167,026 to €196,182
- Stocks and contracts -€8,517
down €8,517 (-33.1%), from €25,693 to €17,177
- Other debts +€52,411
up €52,411 (+39.9%), from €131,372 to €183,783
- Trade debts +€27,983
up €27,983 (+215%), from €13,026 to €41,008
- Other operating charges +€28,761
up €28,761 (+4,294%), from €670 to €29,431
- Depreciation -€20,769
down €20,769 (-20.4%), from €102,047 to €81,278
- Gross operating margin +€10,296
up €10,296 (+5.0%), from €206,861 to €217,157
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 | €348,315 | €428,092 | +€79,777 | +22.9% |
| Fixed assets | 21/28 | €167,026 | €196,182 | +€29,156 | +17.5% |
| Tangible fixed assets | 22/27 | €167,026 | €196,182 | +€29,156 | +17.5% |
| Furniture and vehicles | 24 | €167,026 | €196,182 | +€29,156 | +17.5% |
| Current assets | 29/58 | €181,289 | €231,910 | +€50,621 | +27.9% |
| Stocks and contracts in progress | 3 | €25,693 | €17,177 | -€8,517 | -33.1% |
| Stocks | 30/36 | €25,693 | €17,177 | -€8,517 | -33.1% |
| Amounts receivable within one year | 40/41 | €142,596 | €206,448 | +€63,852 | +44.8% |
| Trade receivables | 40 | €140,882 | €168,887 | +€28,006 | +19.9% |
| Other amounts receivable | 41 | €1,714 | €37,560 | +€35,846 | +2,091% |
| Cash at bank and in hand | 54/58 | €12,166 | €8,286 | -€3,881 | -31.9% |
| Deferred charges and accrued income | 490/1 | €834 | - | -€834 | |
| Total equity and liabilities | 10/49 | €348,315 | €428,092 | +€79,777 | +22.9% |
| Equity | 10/15 | €188,889 | €190,052 | +€1,164 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €168,429 | €169,592 | +€1,164 | +0.7% |
| Amounts payable | 17/49 | €159,426 | €238,039 | +€78,613 | +49.3% |
| Amounts payable within one year | 42/48 | €159,426 | €238,039 | +€78,613 | +49.3% |
| Trade debts | 44 | €13,026 | €41,008 | +€27,983 | +215% |
| Suppliers | 440/4 | €13,026 | €41,008 | +€27,983 | +215% |
| Taxes, remuneration and social security | 45 | €15,028 | €13,248 | -€1,781 | -11.8% |
| Taxes | 450/3 | €15,028 | €13,248 | -€1,781 | -11.8% |
| Other amounts payable | 47/48 | €131,372 | €183,783 | +€52,411 | +39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,047 | €81,278 | -€20,769 | -20.4% |
| Other operating charges | 640/8 | €670 | €29,431 | +€28,761 | +4,294% |
| Gross operating margin | 9900 | €206,861 | €217,157 | +€10,296 | +5.0% |
| Operating profit (loss) | 9901 | €104,144 | €106,448 | +€2,304 | +2.2% |
| Financial income | 75/76B | - | €286 | +€286 | |
| Recurring financial income | 75 | - | €286 | +€286 | |
| Financial charges | 65/66B | €7,165 | €6,687 | -€478 | -6.7% |
| Recurring financial charges | 65 | €7,165 | €6,687 | -€478 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €96,979 | €100,047 | +€3,068 | +3.2% |
| Income taxes | 67/77 | €24,286 | €23,883 | -€403 | -1.7% |
| Profit (loss) for the period | 9904 | €72,693 | €76,164 | +€3,471 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €72,693 | €76,164 | +€3,471 | +4.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.