Sustainable Process Solutions: 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.
Sustainable Process Solutions
Largest movements
- Cash -€26,707
down €26,707 (-38.6%), from €69,129 to €42,422
mainly Contributions, distributions and other (-€63,925) and Other debts (-€22,181)
- Receivables within one year +€7,770
up €7,770 (+38.5%), from €20,188 to €27,958
of which Trade receivables: +€6,113
- Tangible fixed assets -€7,588
down €7,588 (-48.4%), from €15,672 to €8,085
- Other debts -€22,181
down €22,181 (-25.4%), from €87,418 to €65,237
- Current portion of long-term debt -€7,622
down €7,622 (-100%), from €7,622 to €0
- Tax, wage and social debts +€3,712
up €3,712 (+44.3%), from €8,370 to €12,082
- Gross operating margin -€29,771
down €29,771 (-25.0%), from €119,061 to €89,290
- Taxes -€6,567
down €6,567 (-27.9%), from €23,510 to €16,943
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 | €107,391 | €80,831 | -€26,560 | -24.7% |
| Fixed assets | 21/28 | €15,672 | €8,085 | -€7,588 | -48.4% |
| Tangible fixed assets | 22/27 | €15,672 | €8,085 | -€7,588 | -48.4% |
| Furniture and vehicles | 24 | €15,672 | €8,085 | -€7,588 | -48.4% |
| Current assets | 29/58 | €91,719 | €72,747 | -€18,972 | -20.7% |
| Amounts receivable within one year | 40/41 | €20,188 | €27,958 | +€7,770 | +38.5% |
| Trade receivables | 40 | €13,698 | €19,811 | +€6,113 | +44.6% |
| Other amounts receivable | 41 | €6,490 | €8,147 | +€1,657 | +25.5% |
| Cash at bank and in hand | 54/58 | €69,129 | €42,422 | -€26,707 | -38.6% |
| Deferred charges and accrued income | 490/1 | €2,402 | €2,366 | -€36 | -1.5% |
| Total equity and liabilities | 10/49 | €107,391 | €80,831 | -€26,560 | -24.7% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €104,891 | €78,331 | -€26,560 | -25.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €104,891 | €78,331 | -€26,560 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €7,622 | €0 | -€7,622 | -100% |
| Trade debts | 44 | €1,481 | €1,012 | -€469 | -31.7% |
| Suppliers | 440/4 | €1,481 | €1,012 | -€469 | -31.7% |
| Taxes, remuneration and social security | 45 | €8,370 | €12,082 | +€3,712 | +44.3% |
| Taxes | 450/3 | €8,370 | €12,082 | +€3,712 | +44.3% |
| Other amounts payable | 47/48 | €87,418 | €65,237 | -€22,181 | -25.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,377 | €7,588 | +€210 | +2.8% |
| Other operating charges | 640/8 | €892 | €782 | -€110 | -12.3% |
| Gross operating margin | 9900 | €119,061 | €89,290 | -€29,771 | -25.0% |
| Operating profit (loss) | 9901 | €110,792 | €80,921 | -€29,872 | -27.0% |
| Financial income | 75/76B | €0 | €92 | +€92 | +45,995% |
| Recurring financial income | 75 | €0 | €92 | +€92 | +45,995% |
| Financial charges | 65/66B | €213 | €145 | -€68 | -31.9% |
| Recurring financial charges | 65 | €213 | €145 | -€68 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €110,580 | €80,868 | -€29,712 | -26.9% |
| Income taxes | 67/77 | €23,510 | €16,943 | -€6,567 | -27.9% |
| Profit (loss) for the period | 9904 | €87,069 | €63,925 | -€23,145 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €87,069 | €63,925 | -€23,145 | -26.6% |
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 30 October 2026 via checked.be.