SPRING CONSULTING: 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.
SPRING CONSULTING
Largest movements
- Cash -€18,547
down €18,547 (-91.3%), from €20,310 to €1,763
mainly Contributions, distributions and other (-€95,944) and Receivables within one year (-€17,030)
- Current investments -€17,066
down €17,066 (-29.0%), from €58,903 to €41,837
- Receivables within one year +€17,030
up €17,030 (+17.6%), from €96,952 to €113,982
of which Trade receivables: +€16,247
- Receivables after one year -€6,000
no longer reported in 2025 (was €6,000)
- Reserves -€86,466
down €86,466 (-49.6%), from €174,222 to €87,756
of which Distributable reserves: -€86,466
- Other debts +€59,914
up €59,914 (+16510.2%), from €363 to €60,277
- Tax, wage and social debts +€3,107
new in 2025: €3,107
- Trade debts -€2,854
down €2,854 (-22.2%), from €12,869 to €10,015
- Gross operating margin -€25,274
down €25,274 (-66.6%), from €37,962 to €12,688
- Taxes -€7,359
down €7,359 (-54.4%), from €13,527 to €6,168
- Financial income +€6,484
up €6,484 (+667.7%), from €971 to €7,456
- Depreciation +€1,723
up €1,723 (+87.4%), from €1,972 to €3,695
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
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 | €199,854 | €173,581 | -€26,272 | -13.1% |
| Fixed assets | 21/28 | €15,388 | €13,480 | -€1,908 | -12.4% |
| Tangible fixed assets | 22/27 | €15,388 | €13,480 | -€1,908 | -12.4% |
| Land and buildings | 22 | €1,335 | €1,180 | -€155 | -11.6% |
| Furniture and vehicles | 24 | €14,054 | €12,300 | -€1,753 | -12.5% |
| Current assets | 29/58 | €184,465 | €160,101 | -€24,365 | -13.2% |
| Amounts receivable after more than one year | 29 | €6,000 | - | -€6,000 | |
| Other amounts receivable | 291 | €6,000 | - | -€6,000 | |
| Amounts receivable within one year | 40/41 | €96,952 | €113,982 | +€17,030 | +17.6% |
| Trade receivables | 40 | €86,243 | €102,490 | +€16,247 | +18.8% |
| Other amounts receivable | 41 | €10,709 | €11,492 | +€783 | +7.3% |
| Current investments | 50/53 | €58,903 | €41,837 | -€17,066 | -29.0% |
| Cash at bank and in hand | 54/58 | €20,310 | €1,763 | -€18,547 | -91.3% |
| Deferred charges and accrued income | 490/1 | €2,300 | €2,519 | +€219 | +9.5% |
| Total equity and liabilities | 10/49 | €199,854 | €173,581 | -€26,272 | -13.1% |
| Equity | 10/15 | €186,622 | €100,156 | -€86,466 | -46.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €174,222 | €87,756 | -€86,466 | -49.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €172,362 | €85,896 | -€86,466 | -50.2% |
| Amounts payable | 17/49 | €13,232 | €73,425 | +€60,194 | +454.9% |
| Amounts payable within one year | 42/48 | €13,232 | €73,399 | +€60,167 | +454.7% |
| Trade debts | 44 | €12,869 | €10,015 | -€2,854 | -22.2% |
| Suppliers | 440/4 | €12,869 | €10,015 | -€2,854 | -22.2% |
| Taxes, remuneration and social security | 45 | - | €3,107 | +€3,107 | |
| Taxes | 450/3 | - | €3,107 | +€3,107 | |
| Other amounts payable | 47/48 | €363 | €60,277 | +€59,914 | +16510.2% |
| Accrued charges and deferred income | 492/3 | - | €26 | +€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,972 | €3,695 | +€1,723 | +87.4% |
| Other operating charges | 640/8 | €891 | €758 | -€133 | -14.9% |
| Gross operating margin | 9900 | €37,962 | €12,688 | -€25,274 | -66.6% |
| Operating profit (loss) | 9901 | €35,099 | €8,234 | -€26,864 | -76.5% |
| Financial income | 75/76B | €971 | €7,456 | +€6,484 | +667.7% |
| Recurring financial income | 75 | €971 | €7,456 | +€6,484 | +667.7% |
| Financial charges | 65/66B | €420 | €44 | -€376 | -89.5% |
| Recurring financial charges | 65 | €420 | €44 | -€376 | -89.5% |
| Profit (loss) for the period before taxes | 9903 | €35,650 | €15,646 | -€20,004 | -56.1% |
| Income taxes | 67/77 | €13,527 | €6,168 | -€7,359 | -54.4% |
| Profit (loss) for the period | 9904 | €22,123 | €9,478 | -€12,645 | -57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,123 | €9,478 | -€12,645 | -57.2% |
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 8 October 2026 via checked.be.