SSPRA CONSULTANCY SERVICES: 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.
SSPRA CONSULTANCY SERVICES
Largest movements
- Cash -€38,387
down €38,387 (-50.4%), from €76,096 to €37,709
mainly Contributions, distributions and other (-€81,003) and Receivables within one year (-€16,217)
- Receivables within one year +€16,217
up €16,217 (+82.0%), from €19,784 to €36,002
of which Trade receivables: +€18,569
- Deferred charges and accrued income -€1,245
down €1,245 (-40.0%), from €3,112 to €1,867
- Tangible fixed assets +€1,206
up €1,206 (+42.8%), from €2,817 to €4,022
of which Plant, machinery and equipment: +€2,047
- Reserves -€18,188
down €18,188 (-35.7%), from €51,003 to €32,815
of which Distributable reserves: -€18,188
- Tax, wage and social debts -€8,849
down €8,849 (-27.5%), from €32,205 to €23,356
of which Taxes: -€6,297
- Trade debts +€3,633
up €3,633, from €0 to €3,633
- Other debts +€1,196
new in 2025: €1,196
- Gross operating margin -€31,315
down €31,315 (-27.5%), from €113,734 to €82,419
- Taxes -€7,971
down €7,971 (-31.1%), from €25,652 to €17,681
- Financial income -€1,383
down €1,383 (-100.0%), from €1,383 to €0
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 | €101,809 | €79,600 | -€22,208 | -21.8% |
| Fixed assets | 21/28 | €2,817 | €4,022 | +€1,206 | +42.8% |
| Tangible fixed assets | 22/27 | €2,817 | €4,022 | +€1,206 | +42.8% |
| Plant, machinery and equipment | 23 | - | €2,047 | +€2,047 | |
| Furniture and vehicles | 24 | €2,817 | €1,975 | -€842 | -29.9% |
| Current assets | 29/58 | €98,992 | €75,578 | -€23,414 | -23.7% |
| Amounts receivable within one year | 40/41 | €19,784 | €36,002 | +€16,217 | +82.0% |
| Trade receivables | 40 | €16,605 | €35,174 | +€18,569 | +112% |
| Other amounts receivable | 41 | €3,179 | €828 | -€2,352 | -74.0% |
| Cash at bank and in hand | 54/58 | €76,096 | €37,709 | -€38,387 | -50.4% |
| Deferred charges and accrued income | 490/1 | €3,112 | €1,867 | -€1,245 | -40.0% |
| Total equity and liabilities | 10/49 | €101,809 | €79,600 | -€22,208 | -21.8% |
| Equity | 10/15 | €69,603 | €51,415 | -€18,188 | -26.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,003 | €32,815 | -€18,188 | -35.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €51,003 | €32,815 | -€18,188 | -35.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €32,205 | €28,185 | -€4,020 | -12.5% |
| Amounts payable within one year | 42/48 | €32,205 | €28,185 | -€4,020 | -12.5% |
| Trade debts | 44 | €0 | €3,633 | +€3,633 | |
| Suppliers | 440/4 | €0 | €3,633 | +€3,633 | |
| Taxes, remuneration and social security | 45 | €32,205 | €23,356 | -€8,849 | -27.5% |
| Taxes | 450/3 | €29,653 | €23,356 | -€6,297 | -21.2% |
| Remuneration and social security | 454/9 | €2,553 | €0 | -€2,553 | -100% |
| Other amounts payable | 47/48 | - | €1,196 | +€1,196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €884 | €864 | -€19 | -2.2% |
| Other operating charges | 640/8 | €828 | €882 | +€53 | +6.5% |
| Gross operating margin | 9900 | €113,734 | €82,419 | -€31,315 | -27.5% |
| Operating profit (loss) | 9901 | €112,022 | €80,673 | -€31,349 | -28.0% |
| Financial income | 75/76B | €1,383 | €0 | -€1,383 | -100.0% |
| Recurring financial income | 75 | €1,383 | €0 | -€1,383 | -100.0% |
| Financial charges | 65/66B | €250 | €177 | -€73 | -29.1% |
| Recurring financial charges | 65 | €250 | €177 | -€73 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €113,155 | €80,496 | -€32,659 | -28.9% |
| Income taxes | 67/77 | €25,652 | €17,681 | -€7,971 | -31.1% |
| Profit (loss) for the period | 9904 | €87,503 | €62,815 | -€24,688 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €87,503 | €62,815 | -€24,688 | -28.2% |
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 19 October 2026 via checked.be.