SPQR: 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.
SPQR
Largest movements
- Receivables within one year +€394
up €394 (+30.5%), from €1,290 to €1,684
- Deferred charges and accrued income -€35
no longer reported in 2024 (was €35)
- Cash -€32
down €32 (-4.8%), from €669 to €637
mainly Net result for the year (-€3,191) and Trade debts (-€619)
- Other debts +€4,137
up €4,137 (+65.6%), from €6,310 to €10,447
- Profit (loss) carried forward -€3,191
down €3,191 (-29.6%), from -€10,783 to -€13,973
- Trade debts -€619
down €619 (-42.2%), from €1,466 to €847
- Purchases and services -€28,040
down €28,040 (-89.8%), from €31,216 to €3,175
- Gross operating margin +€7,426
up €7,426 (+70.0%), from -€10,602 to -€3,175
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.
Cash bridge derived
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 | €1,994 | €2,321 | +€327 | +16.4% |
| Current assets | 29/58 | €1,994 | €2,321 | +€327 | +16.4% |
| Amounts receivable within one year | 40/41 | €1,290 | €1,684 | +€394 | +30.5% |
| Other amounts receivable | 41 | €1,290 | €1,684 | +€394 | +30.5% |
| Cash at bank and in hand | 54/58 | €669 | €637 | -€32 | -4.8% |
| Deferred charges and accrued income | 490/1 | €35 | - | -€35 | |
| Total equity and liabilities | 10/49 | €1,994 | €2,321 | +€327 | +16.4% |
| Equity | 10/15 | -€5,783 | -€8,973 | -€3,191 | -55.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,783 | -€13,973 | -€3,191 | -29.6% |
| Amounts payable | 17/49 | €7,776 | €11,294 | +€3,518 | +45.2% |
| Amounts payable within one year | 42/48 | €7,776 | €11,294 | +€3,518 | +45.2% |
| Trade debts | 44 | €1,466 | €847 | -€619 | -42.2% |
| Suppliers | 440/4 | €1,466 | €847 | -€619 | -42.2% |
| Other amounts payable | 47/48 | €6,310 | €10,447 | +€4,137 | +65.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €31,216 | €3,175 | -€28,040 | -89.8% |
| Other operating charges | 640/8 | €95 | - | -€95 | |
| Gross operating margin | 9900 | -€10,602 | -€3,175 | +€7,426 | +70.0% |
| Operating profit (loss) | 9901 | -€10,697 | -€3,175 | +€7,522 | +70.3% |
| Financial charges | 65/66B | €86 | €15 | -€71 | -82.3% |
| Recurring financial charges | 65 | €86 | €15 | -€71 | -82.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,783 | -€3,191 | +€7,592 | +70.4% |
| Profit (loss) for the period | 9904 | -€10,783 | -€3,191 | +€7,592 | +70.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,783 | -€3,191 | +€7,592 | +70.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.