SPRA 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.
SPRA Consulting
Largest movements
- Cash +€62,331
up €62,331 (+52.9%), from €117,826 to €180,157
mainly Net result for the year (+€73,047) and Depreciation (+€903)
- Receivables within one year +€3,098
up €3,098 (+15.6%), from €19,831 to €22,929
of which Other amounts receivable: +€1,978
- Tangible fixed assets +€2,977
up €2,977 (+95.9%), from €3,105 to €6,082
of which Furniture and vehicles: +€3,363
- Deferred charges and accrued income +€2,167
up €2,167 (+182%), from €1,192 to €3,359
- Reserves +€71,820
up €71,820 (+89.4%), from €80,306 to €152,126
- Gross operating margin -€9,624
down €9,624 (-8.3%), from €115,274 to €105,650
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 | €141,954 | €212,527 | +€70,573 | +49.7% |
| Fixed assets | 21/28 | €3,105 | €6,082 | +€2,977 | +95.9% |
| Tangible fixed assets | 22/27 | €3,105 | €6,082 | +€2,977 | +95.9% |
| Plant, machinery and equipment | 23 | €1,869 | €1,483 | -€386 | -20.7% |
| Furniture and vehicles | 24 | €1,236 | €4,599 | +€3,363 | +272% |
| Current assets | 29/58 | €138,849 | €206,445 | +€67,596 | +48.7% |
| Amounts receivable within one year | 40/41 | €19,831 | €22,929 | +€3,098 | +15.6% |
| Trade receivables | 40 | €19,831 | €20,950 | +€1,119 | +5.6% |
| Other amounts receivable | 41 | - | €1,978 | +€1,978 | |
| Cash at bank and in hand | 54/58 | €117,826 | €180,157 | +€62,331 | +52.9% |
| Deferred charges and accrued income | 490/1 | €1,192 | €3,359 | +€2,167 | +182% |
| Total equity and liabilities | 10/49 | €141,954 | €212,527 | +€70,573 | +49.7% |
| Equity | 10/15 | €90,306 | €162,126 | +€71,820 | +79.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €80,306 | €152,126 | +€71,820 | +89.4% |
| Distributable reserves | 133 | €80,306 | €152,126 | +€71,820 | +89.4% |
| Amounts payable | 17/49 | €51,648 | €50,401 | -€1,247 | -2.4% |
| Amounts payable within one year | 42/48 | €50,084 | €49,811 | -€273 | -0.5% |
| Trade debts | 44 | €1,604 | €1,410 | -€193 | -12.1% |
| Suppliers | 440/4 | €1,604 | €1,410 | -€193 | -12.1% |
| Taxes, remuneration and social security | 45 | €47,259 | €47,173 | -€85 | -0.2% |
| Taxes | 450/3 | €44,759 | €44,673 | -€85 | -0.2% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €1,222 | €1,227 | +€5 | +0.4% |
| Accrued charges and deferred income | 492/3 | €1,564 | €590 | -€974 | -62.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220 | €903 | +€683 | +310% |
| Other operating charges | 640/8 | €503 | €499 | -€4 | -0.8% |
| Non-recurring operating charges | 66A | €1,253 | - | -€1,253 | |
| Gross operating margin | 9900 | €115,274 | €105,650 | -€9,624 | -8.3% |
| Operating profit (loss) | 9901 | €113,298 | €104,248 | -€9,050 | -8.0% |
| Financial income | 75/76B | €32 | €1,040 | +€1,007 | +3,134% |
| Recurring financial income | 75 | €32 | €981 | +€949 | +2,950% |
| Non-recurring financial income | 76B | - | €59 | +€59 | |
| Financial charges | 65/66B | €2,120 | €2,331 | +€212 | +10.0% |
| Recurring financial charges | 65 | €2,120 | €2,331 | +€212 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €111,210 | €102,956 | -€8,254 | -7.4% |
| Income taxes | 67/77 | €29,714 | €29,909 | +€195 | +0.7% |
| Profit (loss) for the period | 9904 | €81,496 | €73,047 | -€8,449 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €81,496 | €73,047 | -€8,449 | -10.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.