sps consult: 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.
sps consult
Largest movements
- Cash +€22,160
up €22,160 (+66.1%), from €33,520 to €55,679
mainly Net result for the year (+€20,976) and Tax, wage and social debts (+€1,934)
- Receivables within one year +€2,055
up €2,055 (+26.6%), from €7,728 to €9,783
of which Trade receivables: +€2,674
- Reserves +€20,976
up €20,976 (+114%), from €18,427 to €39,403
- Tax, wage and social debts +€1,934
up €1,934 (+51.4%), from €3,760 to €5,693
- Trade debts +€1,148
up €1,148 (+55.9%), from €2,053 to €3,201
- Gross operating margin +€9,065
up €9,065 (+45.7%), from €19,853 to €28,918
- Taxes +€1,816
up €1,816 (+41.7%), from €4,358 to €6,174
- Financial charges -€303
down €303 (-18.3%), from €1,658 to €1,355
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 | €42,839 | €66,897 | +€24,058 | +56.2% |
| Fixed assets | 21/28 | €438 | €199 | -€239 | -54.5% |
| Tangible fixed assets | 22/27 | €438 | €199 | -€239 | -54.5% |
| Plant, machinery and equipment | 23 | €438 | €199 | -€239 | -54.5% |
| Current assets | 29/58 | €42,401 | €66,698 | +€24,297 | +57.3% |
| Amounts receivable within one year | 40/41 | €7,728 | €9,783 | +€2,055 | +26.6% |
| Trade receivables | 40 | €7,018 | €9,692 | +€2,674 | +38.1% |
| Other amounts receivable | 41 | €710 | €92 | -€618 | -87.1% |
| Cash at bank and in hand | 54/58 | €33,520 | €55,679 | +€22,160 | +66.1% |
| Deferred charges and accrued income | 490/1 | €1,153 | €1,235 | +€82 | +7.1% |
| Total equity and liabilities | 10/49 | €42,839 | €66,897 | +€24,058 | +56.2% |
| Equity | 10/15 | €37,027 | €58,003 | +€20,976 | +56.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,427 | €39,403 | +€20,976 | +114% |
| Distributable reserves | 133 | €18,427 | €39,403 | +€20,976 | +114% |
| Amounts payable | 17/49 | €5,812 | €8,894 | +€3,081 | +53.0% |
| Amounts payable within one year | 42/48 | €5,812 | €8,894 | +€3,081 | +53.0% |
| Trade debts | 44 | €2,053 | €3,201 | +€1,148 | +55.9% |
| Suppliers | 440/4 | €2,053 | €3,201 | +€1,148 | +55.9% |
| Taxes, remuneration and social security | 45 | €3,760 | €5,693 | +€1,934 | +51.4% |
| Taxes | 450/3 | €3,760 | €5,693 | +€1,934 | +51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €239 | €239 | = | 0.0% |
| Other operating charges | 640/8 | €171 | €173 | +€2 | +1.2% |
| Gross operating margin | 9900 | €19,853 | €28,918 | +€9,065 | +45.7% |
| Operating profit (loss) | 9901 | €19,443 | €28,506 | +€9,063 | +46.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -97.9% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -97.9% |
| Financial charges | 65/66B | €1,658 | €1,355 | -€303 | -18.3% |
| Recurring financial charges | 65 | €1,658 | €1,355 | -€303 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €17,786 | €27,151 | +€9,364 | +52.6% |
| Income taxes | 67/77 | €4,358 | €6,174 | +€1,816 | +41.7% |
| Profit (loss) for the period | 9904 | €13,428 | €20,976 | +€7,548 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,428 | €20,976 | +€7,548 | +56.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.