SPP CONSTRUCT: 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.
SPP CONSTRUCT
Largest movements
- Receivables within one year -€87
no longer reported in 2025 (was €87)
- Profit (loss) carried forward +€9,023
up €9,023 (+58.2%), from -€15,513 to -€6,490
- Other debts -€8,954
no longer reported in 2025 (was €8,954)
- Short-term financial debts -€156
no longer reported in 2025 (was €156)
- Financial income +€10,022
new in 2025: €10,022
of which Financial income: +€10,022
- Gross operating margin -€560
down €560 (-153.8%), from -€364 to -€924
- Financial charges -€220
no longer reported in 2025 (was €220)
- Other operating charges +€75
new in 2025: €75
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87 | - | -€87 | |
| Current assets | 29/58 | €87 | - | -€87 | |
| Amounts receivable within one year | 40/41 | €87 | - | -€87 | |
| Other amounts receivable | 41 | €87 | - | -€87 | |
| Total equity and liabilities | 10/49 | €87 | €0 | -€87 | -100.0% |
| Equity | 10/15 | -€9,023 | €0 | +€9,023 | |
| Contributions | 10/11 | €6,490 | €6,490 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,513 | -€6,490 | +€9,023 | +58.2% |
| Amounts payable | 17/49 | €9,110 | - | -€9,110 | |
| Amounts payable within one year | 42/48 | €9,110 | - | -€9,110 | |
| Financial debts | 43 | €156 | - | -€156 | |
| Credit institutions | 430/8 | €156 | - | -€156 | |
| Other amounts payable | 47/48 | €8,954 | - | -€8,954 | |
| Other operating charges | 640/8 | - | €75 | +€75 | |
| Gross operating margin | 9900 | -€364 | -€924 | -€560 | -153.8% |
| Operating profit (loss) | 9901 | -€364 | -€999 | -€635 | -174.5% |
| Financial income | 75/76B | - | €10,022 | +€10,022 | |
| Recurring financial income | 75 | - | €10,022 | +€10,022 | |
| Non-recurring financial income | 76B | - | €10,022 | +€10,022 | |
| Financial charges | 65/66B | €220 | - | -€220 | |
| Recurring financial charges | 65 | €220 | - | -€220 | |
| Profit (loss) for the period before taxes | 9903 | -€584 | €9,023 | +€9,607 | |
| Profit (loss) for the period | 9904 | -€584 | €9,023 | +€9,607 | |
| Profit (loss) for the period to be appropriated | 9905 | -€584 | €9,023 | +€9,607 |
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 7 October 2026 via checked.be.